From January 2026, significant changes to the tax system are planned - affecting PIT, flat-rate tax (ryczałt) and the IP BOX relief. They are meant to "tighten up the system", but in practice they mean further burdens for the smallest firms and people running a business.
What should you prepare for?
1. 17% flat rate for services provided to related parties
If you provide services to a company in which you hold shares or with which you are otherwise related, your flat-rate tax (ryczałt) rate may rise to 17% - instead of the current 8.5%, 14% or even 3%. This will affect many business owners who provide services, rent out property or run related-party activities.
2. Restriction of the housing relief
The draft amendment changes the definition of housing reliefs - expenses must be directly linked to "meeting one's own housing needs". Extensions, renovations of property you own, or the purchase of several properties may no longer qualify for the relief.
3. Tougher conditions for IP BOX
The preferential 5% rate on income from intellectual property rights is to be made conditional on new requirements: employing people under employment contracts or spending a set minimum amount on remuneration of collaborators. This may exclude many freelancers and micro-businesses that previously used IP BOX even though they had no "full-time" employees.
4. Gifting a leased car - tax-free sale only after 3 years
A car bought out of a lease and gifted to a family member will be able to be sold without tax only after 3 years from the date of the gift. If it is sold earlier, PIT will have to be paid.
Who will be hit hardest?
- Micro-entrepreneurs and sole proprietorships (JDG) - the least resilient to financial changes.
- Freelancers and small creators using IP BOX without employees - they may lose access to the relief.
- Firms providing related-party services - even family, internal or between co-owners - rates will rise.
- People planning property or housing investments - the housing relief will be significantly restricted.
How can you protect yourself today?
- Analyse your business model - check whether you are a related party, what services you provide and whether you use IP BOX.
- Prepare a plan for moving to the new conditions - a tax calculation at the changed rates, and a change to the structure of your business.
- Secure your documentation and evidence - contracts, costs and remuneration must be transparent and documented.
- Consider alternative forms of doing business - foreign companies, holding structures, other jurisdictions - if Polish law becomes too restrictive.
Our comment
This is more than a "fiscal tightening" - it is a rolling back of reliefs and a limiting of options that were previously legal and legitimate. For many business owners it is a serious tax tsunami.
At Global Tax Partners we help you get through these changes safely: we analyse the draft legislation, choose optimisation strategies and protect your business from the effects of the coming reforms.
👉 Contact us today - together we will assess how far the new rules will affect you and how best to protect yourself.
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