What changes in Poland’s tax legislation are expected in 2025?

• ZUS Contribution Increase in 2025
• Health Insurance – Lowering the Base
• Calculating the Taxable Base
• New Limit for Small VAT Payers
• New Thresholds and Limits for Business in 2025
• Real Estate Taxes
• New Opportunities in the EU from 2025
• Contact

In 2025, Poland is introducing significant changes to its tax legislation that will affect how business is conducted. We will help entrepreneurs operating as a “spółka” (company) understand the main changes in Polish taxes and prepare for the new requirements.

In 2025, Polish entrepreneurs will face an increase in ZUS (Social Insurance Institution) contributions. A rise in the minimum wage and legislative changes will lead to an increase in the basic contribution to PLN 1,773.96 per month – PLN 173.64 more than in 2024. This amount includes contributions for pension, disability, sickness, accident insurance, and the Labour Fund. Entrepreneurs using the simplified Mały ZUS Plus system will also feel the increase – their contribution will rise by PLN 32.96, reaching PLN 442.90 per month.

Insurance contributions – reduction of the minimum base

From February 1, 2025, to January 31, 2026, the base for calculating health insurance contributions for entrepreneurs in Poland using the general tax scale or the flat tax has been reduced. It is now 75% of the minimum wage set for 2025 at PLN 4,666. Thus, the minimum base for calculating the contribution is PLN 3,499.50.

Please note: for flat-tax payers, the minimum contribution cannot be less than 9% of this minimum base (PLN 3,499.50).

How will the taxable base be calculated?

Starting in 2025, income from the sale of fixed assets (equipment, vehicles, office equipment, furniture) and intangible assets (licenses, software, patents, copyrights) used in the business will be excluded from the taxable base. This is intended to encourage entrepreneurs to upgrade their assets and innovate without increasing their tax burden.

New limit for small VAT payers

From 2025, small VAT payers in Poland will be able to use the cash accounting method and quarterly VAT settlements with a turnover of up to PLN 8.569 million. This is an important change for companies wishing to take advantage of simplified tax systems.

New thresholds and limits for business in Poland in 2025

In 2025, entrepreneurs will see changes in Polish tax legislation affecting accounting practices. Key amendments concern revenue and VAT limits.

• Accounting – the revenue threshold requiring full accounting records is increased from EUR 2 million to EUR 2.5 million (≈PLN 10.7 million). This change will affect natural persons, partners in civil law partnerships (Spółka Cywilna), general partnerships of natural persons (Spółka Jawna), and partnerships (Spółka partnerska).
• Value Added Tax (VAT):
  • Legal entities: The VAT exemption limit remains at PLN 200,000.
  • Small VAT payers: A new limit of PLN 8.569 million has been introduced.
  • EU transactions: The VAT exemption limit for transactions in EU countries is EUR 100,000 (total turnover in all EU countries).
• Corporate Income Tax (CIT) – for corporate groups with revenues exceeding EUR 750 million, a compensatory tax (podatek wyrównawczy) of 15% of income is introduced. This tax must be paid in each country where the company operates. These changes require careful study and adaptation of business processes.

Real estate taxes

As of January 1, 2025, changes to real estate taxation came into effect. The Act on Local Taxes and Fees now contains clear definitions of “building” and “structure,” eliminating the need to refer to the Construction Law. The tax on structures remains at 2% of their value.

New opportunities for entrepreneurs in the EU from 2025

From 2025, the European market will become more accessible for entrepreneurs: the VAT exemption will no longer be limited to Poland but will extend across the entire EU. This will significantly simplify international business expansion.

However, not everyone will be able to use the simplified scheme. The following criteria must be met:

• Annual turnover – in the current and previous year, the company’s total turnover in all EU countries must not exceed EUR 100,000.
• Turnover in each country – sales in each individual EU country must not exceed the established national VAT exemption limit (e.g., in Poland — PLN 200,000).

The registration procedure is quite simple – Polish entrepreneurs submit an application to the tax office (Urząd Skarbowy) and then report their turnover quarterly for each country of operation.

Contact

If you would like more information or have any questions, please contact our managers for a prompt consultation: office@progressholding.pl