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Tax changes for banks and financial institutions

The act introduces new corporate income tax rates for banks, credit institutions, and cooperative savings and credit unions. For taxpayers with revenues up to EUR 2 million, the 9% rate is retained (except for specified entities). The changes also cover tax rates on certain financial institutions.
Key points
A CIT rate of 23% is introduced for banks, credit institutions, and cooperative savings and credit unions, with transitional rates of 30% and 26% in specified tax years.
For smaller banks and financial institutions meeting the revenue criterion of up to EUR 2 million, the rate is 13%, with transitional rates of 20% and 16%.
In the case of tax capital groups, the 23% rate applies to the portion of income of the domestic bank belonging to the group.
The tax on certain financial institutions is 0.0366% of the tax base monthly, and 0.0293% for specified entities (in 2027, this rate will be 0.0329% for them).
The act enters into force on January 1, 2026, except for the amendments concerning the tax on certain financial institutions, which enter into force on January 1, 2027.
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54%
VOTING RESULTS
2025-10-17
For 238
Against 187
Abstain 18
Full voting results open_in_new
gavel
Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku dochodowym od osób prawnych i ustawy o podatku od niektórych instytucji finansowych.
Print number: PROJEKT USTAWY 1752
Process start date: 2025-10-02
Voting date: 2025-10-17
Voting no: 47
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Summarized by: gemini-3.5-flash
Source data: api.sejm.gov.pl
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Summary & Status

Key Questions about Tax changes for banks and financial institutions

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1752.

When did the legislative process begin?

The process officially started on 2025-10-02.

What are the main provisions?

Key points include:

  • A CIT rate of 23% is introduced for banks, credit institutions, and cooperative savings and credit unions, with transitional rates of 30% and 26% in specified tax years.
  • For smaller banks and financial institutions meeting the revenue criterion of up to EUR 2 million, the rate is 13%, with transitional rates of 20% and 16%.
  • In the case of tax capital groups, the 23% rate applies to the portion of income of the domestic bank belonging to the group.
  • The tax on certain financial institutions is 0.0366% of the tax base monthly, and 0.0293% for specified entities (in 2027, this rate will be 0.0329% for them).
  • The act enters into force on January 1, 2026, except for the amendments concerning the tax on certain financial institutions, which enter into force on January 1, 2027.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-07.

Analysis and Potential Impact of PROJEKT USTAWY 1752

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Economy