For Polish entrepreneurs, 2026 is a time of digital transformation and significant shifts in the cost of doing business. While we haven’t seen one massive tax reform, the sum of smaller changes will notably affect the costs and daily duties of business owners.

Here are the most critical points:

1. National e-Invoice System (KSeF) – the end of the paper and PDF era

This is the biggest operational change in years. KSeF is becoming mandatory, meaning invoices will be issued and received exclusively through the government platform in a structured format (XML).

• From February 1, 2026: Mandatory for large companies (turnover above PLN 200 million annually).
• From April 1, 2026: Mandatory for all other entrepreneurs.
• Exception: Small entrepreneurs (invoices up to PLN 10k per month) have until January 2027 to implement it.

Important: Every company, regardless of size, must be ready to receive e-invoices within the system as early as February 2026.

2. Health Insurance Contributions – return to higher rates

In 2026, the preferential rules for calculating the minimum health insurance contribution will expire. The mechanism for calculating it from 75% of the minimum wage is ending – now the base will be the full 100%.

• Minimum health contribution: Will rise to approximately PLN 432.54 per month (at a minimum wage of PLN 4,806).
• Lump-sum taxpayers (Ryczałt): Income thresholds will be updated, which, with the increase in average wages, means monthly contributions ranging from approx. PLN 498 to as much as PLN 1,495.

3. Changes in tax limits

There is a mix of good and bad news regarding limit updates, which often depend on the Euro exchange rate or legislative decisions:

• Higher VAT exemption limit: One of the most positive changes. The sales threshold below which you don’t need to register for VAT increases from PLN 200,000 to PLN 240,000.
• Cash-basis PIT for more businesses: The income limit allowing you to pay tax only after receiving payment from a client grows from PLN 1 million to PLN 2 million.
• Small Taxpayer: Due to exchange rate shifts, the income limit for “small taxpayer” status will drop to approx. PLN 8.517 million, which might exclude some firms from certain privileges (like the lower 9% CIT rate).

4. New rules for company cars

Starting January 1, 2026, the limits for depreciation and leasing of passenger cars are changing. The system becomes three-tiered and depends on CO2 emissions:

• PLN 225,000 – for electric and hydrogen cars.
• PLN 150,000 – for low-emission cars (hybrids).
• PLN 100,000 – for internal combustion engine cars (a significant drop from the previous PLN 150,000).

5. The Seniority Revolution

According to new Labor Code regulations, starting in 2026, periods of running a sole proprietorship (JDG) and working on mandate contracts (umowa zlecenia) will count toward total years of service (seniority). This affects things like vacation allowance and seniority bonuses.

How to prepare?

2026 is, above all, the year of digitalization and precision. The implementation of KSeF and new JPK_CIT files (mandatory for larger taxpayers) means the tax office will have a real-time view of your finances. It’s worth consulting with your accounting team now regarding software updates and verifying your taxation form, especially concerning the new health insurance rates.

Worried about HR and personnel matters?

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