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Amendment to depreciation rules for companies in high-unemployment regions

The Act allows micro, small and medium-sized entrepreneurs to individually set depreciation rates for self-constructed non-residential buildings and structures located in municipalities with high unemployment. The new rules apply to fixed assets for which the building permit became final after December 31, 2025, or other specified formal conditions were met.
Key points
The rules apply to micro, small and medium-sized entrepreneurs who have self-constructed non-residential buildings and structures classified in groups 1 and 2 of the Classification.
The condition is that the fixed asset is located in a municipality within a county or a city with county rights where the average unemployment rate is at least 120% of the national average unemployment rate.
The change applies to fixed assets for which, after December 31, 2025, the building permit became final, the deadline for objecting to a construction notification expired, or the asset was first entered into the fixed assets register (if no permit/notification was required).
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VOTING RESULTS
2025-11-07
For 441
Against 2
Abstain 0
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 fizycznych oraz ustawy o podatku dochodowym od osób prawnych.
Print number: PROJEKT USTAWY 1798
Process start date: 2025-10-09
Voting date: 2025-11-07
Voting no: 53
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 Amendment to depreciation rules for companies in high-unemployment regions

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 1798.

When did the legislative process begin?

The process officially started on 2025-10-09.

What are the main provisions?

Key points include:

  • The rules apply to micro, small and medium-sized entrepreneurs who have self-constructed non-residential buildings and structures classified in groups 1 and 2 of the Classification.
  • The condition is that the fixed asset is located in a municipality within a county or a city with county rights where the average unemployment rate is at least 120% of the national average unemployment rate.
  • The change applies to fixed assets for which, after December 31, 2025, the building permit became final, the deadline for objecting to a construction notification expired, or the asset was first entered into the fixed assets register (if no permit/notification was required).

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 1798

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.

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