Poland adopts tax reform: new PIT bracket, higher CIT, ryczałt limits

The Polish government approved a tax reform package introducing a 24% PIT rate for higher earners, raising CIT for large corporations, and restricting the flat-rate ryczałt regime for high-income entrepreneurs, effective 2027. The changes signal a fiscal shift toward progressivity, potentially affecting business investment and tax planning. Details on thresholds and revenue impact remain unspecified.