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Cash PIT: Revenue Limit Increased to 2 Million PLN

The draft act raises the revenue limit from 1 million PLN to 2 million PLN for choosing the cash accounting method (so-called cash PIT). The change applies to individuals running sole proprietorships. The new regulations are set to enter into force on January 1, 2026.
Key points
The revenue limit for the cash PIT method increases from 1 million to 2 million PLN.
The change concerns entrepreneurs running sole proprietorships.
The act enters into force on January 1, 2026.
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VOTING RESULTS
2025-11-21
For 439
Against 0
Abstain 0
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Status:
Enacted
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Additional Information
Print number: 10_1838
Process start date: 2025-10-16
Voting date: 2025-11-21
Meeting no: 45
Voting no: 38
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 fizycznych

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 10_1838.

When did the legislative process begin?

The process officially started on 2025-10-16.

What are the main provisions?

Key points include:

  • The revenue limit for the cash PIT method increases from 1 million to 2 million PLN.
  • The change concerns entrepreneurs running sole proprietorships.
  • The act enters into force on January 1, 2026.
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