Global Daily Tax News, Poland Gazettes Law To Hike Corporate Tax On Banks, (Dec 3, 2025)

The Polish Government has published in the Official Gazette amendments to the Corporate Income Tax Act and the Act on the Tax on Certain Financial Institutions.

The legislation, gazetted on November 28, 2025, provides for the earlier announced increase to the tax on banks, with effect from January 1, 2026.

Under the law, the current corporate income tax rate on banks, of 19 percent, will be raised substantially to 30 percent in 2026 before falling to 26 percent in 2027 and to 23 percent in 2028.

At the same time, Poland will gradually reduce the asset-based bank tax, with the burden to be lowered by 10 percent in 2027 and by 20 percent in 2028, compared with 2026 levels. The asset-based bank tax rate will be 0.0329 percent in 2027, and 0.0293 percent in 2028. The current rate is 0.0366 percent.

The changes are intended to boost the banking sector's contribution to the budget by PLN20bn (USD5.5bn) over the next decade, to boost funding for security and healthcare.