Corporate income tax rates on banks in Poland: Changes also for certain financial institutions
Changes to tax regulations in Poland that came into force on 1 January 2026 will affect banks and certain financial institutions. The Ecovis experts present the changes to corporate tax rates.
Changes in corporate income tax rates for banks
Instead of the current rate of 19%, banks will ultimately (i.e., from 1 January 2028) pay corporation tax at the following rates:
- 23% for taxpayers who are:
- domestic banks, foreign banks and credit institutions
- a tax capital group which includes a domestic bank, in the ratio of that bank’s income to the total income of the companies comprising that tax capital group
- 21% for taxpayers who are:
- a cooperative bank
- a cooperative savings and credit union
- 11% for taxpayers who are domestic banks, foreign banks and credit institutions, cooperative banks and cooperative savings and credit unions whose revenues in the tax year did not exceed the PLN equivalent of EUR 2,000,000 (so-called small taxpayers)
However, before the tax burden reaches the levels indicated above, the regulations introduce a specific “transitional period” during which tax rates will increase significantly.
During this period, the tax rate for domestic banks, foreign banks, credit institutions and tax capital groups will be as follows:
- 30% in 2026
- 26% in 2027
For taxpayers who are cooperative banks or cooperative savings and credit unions, the tax rate during the transitional period will be as follows:
- 27% in 2026
- 23% in 2027
In the case of entities whose revenues in the tax year did not exceed the PLN equivalent of EUR 2,000,000 (with the exception of tax capital groups), the tax rate during the transition period will be as follows:
- 17% in 2026
- 13% in 2027
The applicable rates may be affected by, among other things, the date of establishment of the entity, the ceiling of revenue achieved in the tax year, or other specific circumstances which need to be verified during the tax calculation.
“We will help you assess whether changes in tax regulations could affect your business.”
Hubert Kaczyński, Tax Advisor, ECOVIS Poland, Warszawa, Poland
Changes to the rate of tax on certain financial institutions
Currently, the tax rate for certain financial institutions is 0,0366% per month. However, from 1 January 2027, the tax rates will change for:
- domestic banks
- branches of foreign banks
- branches of credit institutions
- cooperative savings and credit unions
From 1 January 2027, the tax rate will be 0,0329% per month, falling to 0,0293% per month from 1 January 2028.
