PIT 2027 – Planned changes to tax brackets. What will change for employees?
Significant changes to the PIT tax scale are planned as of 2027. The most important of them are raising the first tax bracket from PLN 120,000 to PLN 130,000 and introducing a new 24% rate for income between PLN 130,000 and PLN 150,000.
What exactly is set to change, and what does this mean for employees?
What does the PIT scale currently look like?
In 2026, individuals settling taxes under the tax scale benefit from two rates:
12% – for income up to PLN 120,000
32% – on the surplus over PLN 120,000.
This means that after exceeding PLN 120,000 in income, the surplus above this amount is taxed at the 32% rate.
It is worth emphasizing that exceeding the threshold does not mean that the entire income is taxed at the 32% rate. The higher rate applies exclusively to the portion of income exceeding the specified threshold.
What is set to change starting in 2027?
According to the draft bill adopted by the Council of Ministers, an additional tax bracket is to be added to the PIT tax scale as of 2027.
The planned scale will look as follows:
Income | Planned PIT rate |
up to PLN 130,000 | 12% |
over PLN 130,000 to PLN 150,000 | 24% |
over PLN 150,000 | 32% |
This means two major changes:
1.The first threshold will be raised from PLN 120,000 to PLN 130,000.
2.An additional 24% rate will be introduced between the 12% and 32% rates.
According to information from the Ministry of Finance, the change is expected to cover around 3.5 million taxpayers, primarily individuals earning income from employment.
What does this mean in practice?
The change will be most significant for people whose income exceeds the current threshold of PLN 120,000.
For example, a person with an income between PLN 120,000 and PLN 130,000 currently pays tax at the 32% rate on the surplus over PLN 120,000.
After the change, this portion of income will still fall within the range covered by the 12% rate. In turn, for income between PLN 130,000 and PLN 150,000, the 24% rate will apply instead of the current 32% on the surplus over PLN 120,000.
Sample differences
For simplicity, you can compare the rate change itself for individual income levels:
for an income of PLN 130,000, the benefit resulting from raising the threshold can amount to approximately PLN 2,000 per year,
for an income of PLN 140,000 – approximately PLN 2,800 per year,
for an income of PLN 150,000 and higher – the maximum benefit indicated by the government is approximately PLN 3,600 per year, i.e., around PLN 300 per month.
These are indicative values resulting from comparing the parameters of the tax scale. The final amount of tax depends, among other things, on the individual situation of the taxpayer, tax-deductible expenses, contributions, and eligible relief and deductions. The Ministry of Finance indicates a maximum annual benefit of PLN 3,600.
Does a higher threshold mean a higher net salary?
For some employees, the change may mean a lower PIT advance payment, and consequently a higher net salary.
However, this does not automatically mean that every employee will receive an extra PLN 300 per month. The amount of net salary depends on many factors, which is why the effect of the change will be individual. The maximum benefit indicated by the government applies to taxpayers whose tax base allows them to fully take advantage of the threshold changes.
It is also worth remembering that the tax threshold refers to the income that forms the tax base, not directly to the gross salary on an employment contract.
Why is the 24% rate being introduced?
Currently, there is a large difference between the 12% and 32% rates. After exceeding the PLN 120,000 threshold, the surplus income is taxed at a rate that is 20 percentage points higher. The planned 24% rate is intended to create an additional bracket between the current rates. As a result, the PIT scale is meant to look more gradual:
12% → 24% → 32%
instead of the current system:
12% → 32%.
The Ministry of Finance indicates that after the change, the share of taxpayers whose portion of income is taxed at the 32% rate is expected to drop from the projected 14% to 7.2%.
Are the changes already certain?
At this moment, we are speaking about planned changes.
On September 29, 2026, the Council of Ministers adopted a draft of PIT amendments, which assumes raising the first threshold to PLN 130,000 and introducing a 24% rate for income between PLN 130,000 and PLN 150,000.
However, the bill must pass through further stages of the legislative process. Therefore, before the regulations enter into force, their final form may still be subject to change.
What is worth doing as an employee?
If your income is approaching or exceeding the current PLN 120,000 threshold, it is worth following the further work on these changes. Once the new regulations enter into force, not only the new limits will matter, but also how they are applied when calculating monthly PIT advance payments.
Summary:
the current threshold is PLN 120,000,
from 2027, it is planned to be raised to PLN 130,000,
a 24% rate is to apply between PLN 130,000 and PLN 150,000,
above PLN 150,000, the 32% rate is to remain,
according to government estimates, the changes may cover around 3.5 million taxpayers,
the maximum indicated benefit is approximately PLN 3,600 per year,
as of today, these are planned changes, not yet binding regulations.
We are monitoring changes in the regulations and will keep you informed of their final form.
