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Changes to CIT and Bank Tax for the Financial Sector

The bill proposes a temporary and permanent increase in Corporate Income Tax (CIT) rates for banks and cooperative savings and credit unions. At the same time, it provides for a reduction in tax rates on certain financial institutions starting from 2027.
Key points
For banks and credit unions, the CIT rate will be 30% in 2026, 26% in 2027, and ultimately 23% from 2028.
Small taxpayers in the banking sector will pay CIT at rates of: 20% in 2026, 16% in 2027, and 13% from 2028.
The tax rate on certain financial institutions will be reduced to 0.0329% monthly in 2027, and to 0.0293% from 2028.
Changes to CIT enter into force on January 1, 2026, while changes to the bank tax enter into force on January 1, 2027.
For other taxpayers (outside the banking sector), the 9% CIT rate remains unchanged.
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54%
VOTING RESULTS
2025-10-17
For 238
Against 187
Abstain 18
gavel
Status:
Enacted
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Additional Information
Print number: 10_1752
Process start date: 2025-10-02
Voting date: 2025-10-17
Meeting no: 43
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: gemini-3-pro-preview
Source data: api.sejm.gov.pl
AI work logs for this document launch

OFFICIAL LEGAL TITLE

o zmianie ustawy o podatku dochodowym od osób prawnych i ustawy o podatku od niektórych instytucji finansowych

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 10_1752.

When did the legislative process begin?

The process officially started on 2025-10-02.

What are the main provisions?

Key points include:

  • For banks and credit unions, the CIT rate will be 30% in 2026, 26% in 2027, and ultimately 23% from 2028.
  • Small taxpayers in the banking sector will pay CIT at rates of: 20% in 2026, 16% in 2027, and 13% from 2028.
  • The tax rate on certain financial institutions will be reduced to 0.0329% monthly in 2027, and to 0.0293% from 2028.
  • Changes to CIT enter into force on January 1, 2026, while changes to the bank tax enter into force on January 1, 2027.
  • For other taxpayers (outside the banking sector), the 9% CIT rate remains unchanged.
What is the specific legal status?

The current status is Enacted.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-31.

What is the impact of this bill?

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.

CATEGORIES

Taxes Economy