The year 2025 brings crucial changes to the Polish taxation system, which will affect both entrepreneurs and individuals. It is worth reading the fresh rules to prepare decently for the coming responsibilities and realize how they will affect your finances.
As of January 1, 2025, the anticipation to settle income taxation on a cash basis was introduced for tiny enterprises. This means that the taxation will be charged at the time of actual receipt of the payment, not at the time of the invoice. This amendment aims to improve the liquidity of tiny companies, which frequently face delays in payments from counterparties.
In 2025, the first part of the changes concerning the payment of wellness contributions by entrepreneurs was introduced. The fresh rules exclude from the base the gross and costs associated with the sale of fixed assets. This means that entrepreneurs will not gotta pay a wellness contribution on this kind of transaction, which could bring them tangible financial benefits.
New definitions of buildings and buildings in property tax
As of January 2025, the revised definitions of the building and buildings in the context of the property taxation apply. The fresh rules aim to clarify the classification of construction works, which may affect the level of taxation. Entrepreneurs should verify their properties for fresh definitions in order to avoid possible irregularities in taxation settlements.
Global taxation (Pillar 2)
Poland, according to global commitments, has introduced since 2025 a global compensatory tax, known as Pillar 2. It concerns large groups with consolidated revenues exceeding EUR 750 million per year. The intent of this taxation is to supply a minimum level of taxation of 15% for specified entities, which is to prevent taxation avoidance by transferring profits to jurisdictions with lower taxation rates.
5. Single Control File for CIT (JPK_CIT)
Since 2025, the work to submit a Single Control File for corporate income taxation (JPK_CIT) has been introduced. The fresh work is to increase transparency of taxation settlements and facilitate controls by taxation authorities. Businesses request to adapt their accounting systems to fresh requirements to guarantee appropriate and timely reporting.
6. Changes in VAT
In 2025, changes to the VAT were besides introduced. The fresh rules are aimed at simplifying settlements and adapting the Polish strategy to EU directives. It is worth noting fresh reporting obligations and possible changes in VAT rates for selected goods and services.
7. Increase in excise work on tobacco and alcohol products
Since March 2025, excise duties on cigarettes, smoking tobacco and alcoholic beverages have been planned to increase. The excise work on ethyl alcohol, beer, wine and fermented beverages (except for light cider and perry) will increase by 5%, while for cigarettes, smoking tobacco, innovative products, cigars and cigars – by 10%. These changes aim to increase budgetary gross and reduce consumption of products harmful to health.
8. OECD recommendations on fiscal policy
The Organisation for economical Cooperation and improvement (OECD) recommended Poland in February 2025 to implement measures to reduce the budget deficit. Among the recommendations were changes in property taxation, increase of environmental taxes and simplification of household benefits for people with higher incomes. The aim is to guarantee fiscal stableness of the country in the face of rising spending on social policy, wellness and defence.
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New taxation regulations in 2025. See how much you pay
