Smokers will pay an extra fee. fresh regulations are already in force nationwide

The Polish taxation strategy underwent extremist metamorphosis. Since March 2025 regulations have entered into force, which change the rules of the game for entrepreneurs, but besides importantly hit smokers. The largest reforms concern PIT cash register, wellness contributions and taxes on drugs and real estate.

Historical excise work increase: smokers will pay much more

Since March 2025, the fresh excise work on tobacco products applies – from PLN 276 to PLN 345 per 1000 cigarettes, which means 25% increase. In practice, this means that each pack of cigarettes costs 3–4 PLN more. Even bigger blow was received by tobacco users to rotation cigarettes – excise duties increased here by 38%achieving PLN 260,14 per kilogram.

The increases have besides affected cigars, cigarillos and modern tobacco heating systems, thus eliminating inexpensive alternatives to classical cigarettes.

Experts inform that specified a extremist increase can contribute to the growth of smuggling and the improvement of the grey area. In the past, akin changes have led to a decline in legal sales and a decrease in budgetary revenue, despite an increase in rates. The manufacture called for gradual changes – without effect.

PIT: Relief for the smallest entrepreneurs

The situation for business owners is completely different. In 2025 the PIT was introduced, i.e. a fresh income taxation clearing mechanics that allows income taxation only after actual paymentnot after the invoice has been issued.

The solution may be utilized by persons engaged in a single business activity who:

• in the erstwhile year did not exceed PLN 1 million in revenue,
• do not keep full accounts (account books),
• made an appropriate message to the taxation office.

This change hits 1 of the biggest problems of micro-entrepreneurs – the request to pay taxation on unpaid invoices. Sectors most affected by late payment, specified as Construction, B2B services or the creative sectorThey can now actually improve their liquidity.

Health contribution: 25% less

After stormy controversy related to the Polish Order, Ministry of Finance reduces the minimum wellness premium by 25% – to PLN 314.96 per month. This is simply a real relief for low-income companies or loss-making companies.

In addition, the contribution base was excluded revenue and costs associated with the sale of fixed assetslike machines or cars. This responds to the long-standing demands of entrepreneurs, who have so far had to pay advanced contributions on non-profit transactions.

Real property tax: fresh definitions, fresh challenges

Local Taxes and Charges Act was introduced precise definitions of buildings, structures and construction equipment. This change may have serious financial consequences, since the method of taxation depends on the correct classification:

• Buildings: taxed at the level 2% of them,
• Buildings: are subject to fixed rates per square metre of usable area.

Aim? Reduce litigation and explanation ambiguities. However, experts point out that in the short word it may happen growth in explanation disputesbefore the case-law and administrative practice are stabilised. Entrepreneurs with crucial real property assets should carefully examine the fresh rules.

What else does 2025 bring?

Year 2025 is besides next phase of digitisation of the taxation system. The biggest taxpayers (companies with revenues exceeding PLN 50 million) must already prepare for fresh reporting obligations, which are intended to increase transparency, but besides the effectiveness of taxation control.

The year 2025 will be recorded as 1 of the most crucial moments of the transformation of the Polish taxation system. Smokers will feel the effects of reforms painfully, but micro-entrepreneurs will gain long-awaited facilitation. This is evidence of a shift in the fiscal policy of the state – from consumption to production and entrepreneurship. The question of how the marketplace will respond to these changes, and above all whether the planned increase in budget gross will prove realistic.