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Individual depreciation rates for enterprises in high-unemployment regions

The act allows micro, small, and medium-sized enterprises to individually determine depreciation rates for self-constructed non-residential buildings (premises) and structures. This applies to fixed assets located in municipalities within counties or cities with county rights where the average unemployment rate is at least 120% of the national average.
Key points
Micro, small, and medium enterprises can individually set depreciation rates for self-constructed non-residential buildings (premises) and structures.
The option applies to assets located in municipalities within counties or cities with county rights where the average unemployment rate is at least 120% of the national average.
The rules apply to fixed assets for which, after December 31, 2025, a construction permit became final, a notification deadline expired, or they were entered into the register.
The act enters into force on January 1, 2026, with certain repealing provisions entering into force on the day of announcement.
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VOTING RESULTS
2025-11-07
For 441
Against 2
Abstain 0
Full voting results open_in_new
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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
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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 Individual depreciation rates for enterprises 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:

  • Micro, small, and medium enterprises can individually set depreciation rates for self-constructed non-residential buildings (premises) and structures.
  • The option applies to assets located in municipalities within counties or cities with county rights where the average unemployment rate is at least 120% of the national average.
  • The rules apply to fixed assets for which, after December 31, 2025, a construction permit became final, a notification deadline expired, or they were entered into the register.
  • The act enters into force on January 1, 2026, with certain repealing provisions entering into force on the day of announcement.

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 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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