{"id":1858,"date":"2026-06-26T12:50:42","date_gmt":"2026-06-26T10:50:42","guid":{"rendered":"https:\/\/trojmiasto.online\/?p=1858"},"modified":"2026-06-26T12:50:43","modified_gmt":"2026-06-26T10:50:43","slug":"v-polshe-mogut-povysit-nalogi-dlya-samozanyatyh-s-2027-goda-kogo-kosnutsya-izmeneniya","status":"publish","type":"post","link":"https:\/\/trojmiasto.online\/en\/novosti\/v-polshe-mogut-povysit-nalogi-dlya-samozanyatyh-s-2027-goda-kogo-kosnutsya-izmeneniya\/","title":{"rendered":"In Poland, taxes for the self-employed may increase from 2027: who will be affected by the changes"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>The Ministry of Finance of Poland is preparing significant changes to the tax system for individual entrepreneurs (JDG). According to the reform project, starting from January 1, 2027, the preferential tax rates under the rycza\u0142t system may become less accessible for the self-employed who work without employees.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The agency believes that tax incentives should stimulate the creation of new jobs, rather than being used as a more advantageous alternative to an employment contract<\/p>\n\n\n\n<h3 id=\"who-will-be-affected-by-the-changes\" class=\"wp-block-heading\">Who will be affected by the changes<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The new rules will apply to entrepreneurs who:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dzia\u0142a\u0107 w systemie rycza\u0142towym z stawk\u0105 8,5%<\/li>\n\n\n\n<li>earn more than 100,000 zlotys per year;<\/li>\n\n\n\n<li>do not have any employees registered for full-time work under an employment contract (UoP)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For such entrepreneurs, the income tax rate on income exceeding 100,000 zlotys per year will increase from 8.5% to 15%. The first 100,000 zlotys will still be taxed at the current rate<\/p>\n\n\n\n<h3 id=\"how-the-tax-amount-will-change\" class=\"wp-block-heading\">How the tax amount will change<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Wed\u0142ug oblicze\u0144 Ministerstwa Finans\u00f3w, przy rocznym dochodzie:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>120,000 z\u0142otych, podatek wzro\u015bnie o oko\u0142o 1,300 z\u0142otych<\/li>\n\n\n\n<li>150,000 zlotys \u2014 by 3,250 zlotys;<\/li>\n\n\n\n<li>180,000 zlotys \u2014 by 5,200 zlotys;<\/li>\n\n\n\n<li>200,000 zlotys \u2014 by 6,500 zlotys.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"what-other-changes-does-the-ministry-of-finance-propose\" class=\"wp-block-heading\">What other changes does the Ministry of Finance propose<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to the new rules for the self-employed, the project also includes other tax innovations<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the income tax rate on rental income from related companies exceeding 100,000 zlotys will increase from 12.5% to 15%<\/li>\n\n\n\n<li>to maintain the IP Box incentive with a rate of 5%, additional employee hiring requirements are planned<\/li>\n\n\n\n<li>the housing tax relief can only be used again once every three years<\/li>\n\n\n\n<li>the period after which property withdrawn from business can be sold without paying tax will be extended<\/li>\n<\/ul>\n\n\n\n<h3 id=\"is-it-possible-to-avoid-the-increase\" class=\"wp-block-heading\">Is it possible to avoid the increase<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The proposed changes allow for the possibility of retaining the preferential rate if the entrepreneur hires at least one employee for full-time work under an employment contract. However, for many small business owners, this may turn out to be less advantageous than paying the increased tax, as salaries and mandatory contributions to ZUS will add to the expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na razie jest to projekt reformy. Je\u015bli zmiany zostan\u0105 przyj\u0119te, nowe zasady wejd\u0105 w \u017cycie 1 stycznia 2027 roku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ministerstwo Finans\u00f3w Polski przygotowuje wielkie zmiany w systemie podatkowym dla indywidualnych przedsi\u0119biorc\u00f3w (JDG). Zgodnie z projektem reformy, od 1 stycznia 2027 roku preferencyjne stawki podatku w systemie rycza\u0142t mog\u0105 sta\u0107 si\u0119 mniej dost\u0119pne dla os\u00f3b samozatrudnionych, kt\u00f3re pracuj\u0105 bez pracownik\u00f3w.<\/p>\n","protected":false},"author":1,"featured_media":1864,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_tm_exclude_from_home":"","footnotes":""},"categories":[2,128],"tags":[],"class_list":["post-1858","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novosti","category-zakonodatelstvo"],"_links":{"self":[{"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/posts\/1858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/comments?post=1858"}],"version-history":[{"count":1,"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/posts\/1858\/revisions"}],"predecessor-version":[{"id":1865,"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/posts\/1858\/revisions\/1865"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/media\/1864"}],"wp:attachment":[{"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/media?parent=1858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/categories?post=1858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trojmiasto.online\/en\/wp-json\/wp\/v2\/tags?post=1858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}