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New CIT rates for banks and small businesses from 2026.

The act introduces higher corporate income tax (CIT) rates for banks and large financial institutions from 2026, while maintaining a preferential 9% rate for small businesses. Banks will face a gradual rate increase, reaching a final rate of 23%.
Key points
From 2026, banks and large financial institutions will pay a higher CIT rate – the final rate will be 23% (up from the current 19%).
Small businesses (revenue up to 2 million euros) can still use the preferential 9% CIT rate, provided they are not banks.
Gradual rate increases for banks: 30% in 2026, 26% in 2027, and 23% from 2028.
From 2027, the tax on certain financial institutions will be reduced from 0.0366% to 0.0329% per month.
The new rules take effect on January 1, 2026, except for changes to the financial institution tax, which take effect 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
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: deepseek-v4-pro
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about New CIT rates for banks and small businesses from 2026.

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:

  • From 2026, banks and large financial institutions will pay a higher CIT rate – the final rate will be 23% (up from the current 19%).
  • Small businesses (revenue up to 2 million euros) can still use the preferential 9% CIT rate, provided they are not banks.
  • Gradual rate increases for banks: 30% in 2026, 26% in 2027, and 23% from 2028.
  • From 2027, the tax on certain financial institutions will be reduced from 0.0366% to 0.0329% per month.
  • The new rules take effect on January 1, 2026, except for changes to the financial institution tax, which take effect 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 2026-07-16.

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