New Tax Thresholds for 2026 – Complete Overview and Key Changes for Entrepreneurs
Table of Contests
- How tax thresholds for 2026 are determined
- NBP euro exchange rate and tax thresholds 2026
- Tax threshold table 2026 vs 2025 (in PLN and EUR
- De minimis depreciation in 2026 – rules and limitations
- Small taxpayer status for PIT, CIT and VAT in 2026
- Preferential 9% CIT Rate — Who Qualifies in 2026?
- Lump-sum taxation in 2026
- When full accounting must be adopted in 2026
- Common mistakes interpreting thresholds
- Summary
- FAQ
How Tax Thresholds for 2026 Are Determined
From January 1, 2026, new tax thresholds come into effect in Poland. The stronger Polish PLN and a lower euro exchange rate mean that fewer taxpayers will benefit from previous tax reliefs and simplified rules. The thresholds are set in laws on:
- personal income tax (PIT),
- corporate income tax (CIT),
- lump-sum income tax,
- value-added tax (VAT),
- and also in accounting legislation.
Each threshold functions as a limit — exceeding it can cause a company to lose certain benefits or be required to switch to fuller tax or accounting obligations.
NBP Euro Exchange Rate and Tax Thresholds for 2026
Many thresholds are defined in euros, so the exchange rate published by the National Bank of Poland (NBP) on the first business day of October of the preceding year is crucial.
For 2026 thresholds, the NBP euro rate from October 1, 2025 was 4.2586 PLN.
For comparison:
- the rate on October 1, 2024 was 4.2846 PLN
- the rate on October 2, 2023 was 4.6091 PLN.
Because the euro was weaker against the PLN in 2025, many thresholds in PLN terms are lower in 2026, meaning that fewer entrepreneurs will retain “small taxpayer” status.
Tax Thresholds: 2026 vs 2025 (PLN & EUR)
| Pozycja | Limit (EUR) | Limit 2026 (PLN) | Limit 2025 (PLN) |
|---|---|---|---|
| One-off (de minimis) depreciation | 50 000 | 213 000 | 214 000 |
| Lump-sum revenue – monthly | 2 000 000 | 8 517 200 | 8 569 200 |
| Lump-sum – quarterly | 200 000 | 851 720 | 856 920 |
| Small VAT taxpayer | 2 000 000 | 8 517 000 | 8 569 000 |
| Small PIT taxpayer | 2 000 000 | 8 517 000 | 8 569 000 |
| Small CIT taxpayer | 2 000 000 | 8 517 000 | 8 569 000 |
| Full accounting requirement | 2 500 000 | 10 646 500 | 10 711 500 |
Source: NBP Average Exchange Rate Tables
De Minimis One-off Depreciation in 2026
A significant threshold is the one-off depreciation (de minimis) available to entrepreneurs who:
- have small taxpayer status, or
- are starting their business.
The limit is 50,000 EUR, which equals 213,000 PLN in 2026 after applying the NBP exchange rate.
Only fixed assets in groups 3–8 of the Fixed Assets Classification can be depreciated this way (excluding passenger cars).
Assets worth up to 10,000 PLN can still be fully depreciated with no limit.
Small Taxpayer Status (PIT, CIT, VAT) in 2026
Small taxpayers receive several benefits:
- quarterly settlement options,
- cash VAT accounting,
- one-off de minimis depreciation,
- and for CIT — a reduced 9% tax rate.
According to the law, a small taxpayer is one whose gross sales revenue (including VAT) in the previous year did not exceed 2,000,000 EUR, which equals 8,517,000 PLN in 2026.
Preferential 9% CIT Rate — Who Qualifies in 2026?
If a business qualifies as a small taxpayer, it can apply the 9% CIT rate rather than the standard 19%, provided that:
- gross revenue in 2025 was below 8,517,000 PLN, and
- net revenue in 2026 does not exceed the equivalent of 2,000,000 EUR (using the January 2, 2026 euro rate).
Exceeding these thresholds means the preferential rate is lost in the next tax year.
Lump-Sum Taxation in 2026
Taxpayers using lump-sum taxation must observe:
- 2,000,000 EUR (8,517,200 PLN) — general eligibility limit,
- 200,000 EUR (851,720 PLN) — quarterly settlement eligibility.
Exceeding either in 2025 disqualifies the taxpayer from that simplified method in 2026.
When Full Accounting Is Mandatory in 2026
Full accounting records are required if net sales revenue in 2025 exceeded 2,500,000 EUR (10,646,500 PLN). Companies below this threshold can use simpler accounting (e.g., revenue-expense ledger).
Common Mistakes Interpreting Thresholds
- Not including VAT in gross revenues.
- Incorrect rounding of thresholds.
- Using the wrong euro exchange rate.
- Confusing the “small taxpayer” threshold with the full accounting threshold.
Checking the NBP site or Finance Ministry interpretations is recommended.
Summary
Because of the stronger PLN, most tax thresholds in PLN terms are lower for 2026. This means that many micro and small businesses may need to change their reporting methods or could lose small taxpayer benefits. Planning based on 2025 revenue and consulting with an accountant is advisable to avoid surprises.
FAQ
Q1: When do the new tax thresholds take effect?
January 1, 2026, based on the euro rate from October 1, 2025.
Q2: How does the euro exchange rate affect thresholds?
A stronger PLN means lower limits in PLN and fewer eligible taxpayers for reliefs.
Q3: Is small taxpayer status the same for CIT and VAT?
Not exactly — both are based on the 2 M EUR limit but have different tax consequences.
Q4: What are the benefits of small taxpayer status?
Easier settlements, de minimis depreciation, and lower CIT.
Q5: Can thresholds be exceeded during the year?
No — exceeding during the year affects the next tax year.
Q6: Where to check the euro rate?
On the NBP site under “Average exchange rate tables.”
Author:
Anna Piotrowska, Manager, MDDP Outsourcing Polska – Warsaw
