They'll raise it to 17 percent, but that's not all. Important tax changes revealed

• The Ministry of Finance and Economy is planning many tax changes that are intended to "tighten the system", but will consequently affect certain groups of taxpayers
• The Ministry wants, among other things, housing relief to be available only to people who do not own any other property.
• The Ministry wants to increase the flat rate to 17% for services provided to related entities, which means significant changes for small businesses.

First, the Ministry of Finance intends to change the regulations regarding housing tax relief. According to Bankier.pl, it will be limited to individuals who do not own any other property.

"Instead of targeting speculators, it will take away tax relief from people changing apartments, buying a place for their children, or working in two cities. This is an example of how the fight against fraud can affect everyday situations," explained Piotr Juszczyk, chief tax advisor at InFakt, as quoted by Bankier.pl.

Problems will also affect the purchase of movable property after leasing. The ministry wants to introduce a three-year restriction allowing for sales without income tax.

Small businesses are at risk. Relief for select businesses

The Ministry of Finance and Economy wants to change the rules for using the IP Box tax relief, making it available to a smaller number of entities. In 2024, as reported by Bankier.pl, 7,700 taxpayers took advantage of this relief, totaling PLN 257 million.

The ministry wants the preferential treatment to be available to businesses employing at least three employees. According to the cited expert, this will negatively impact sole proprietorships.

Entrepreneurs, especially micro-enterprises and family businesses, will also feel the changes. The Ministry wants to increase the flat rate to 17% for services provided to related entities, explains Bankier.pl. "An example would be an entrepreneur providing consulting services to his wife. Currently, he pays 8.5% tax; after the changes, it will be 17%," Juszczyk explained.

Solidarity levy in a new way and no more depreciation

This isn't the end, as the changes will include a new method for settling losses under the solidarity levy. It turns out that losses will only be deducted from the same source of income, but income from all sources will now be counted, as the website mentions.

The ministry will also address depreciation for real estate companies. According to the bill, tax depreciation will be tied to balance sheet recognition. "This means the end of the ability to reduce the tax base and higher burdens for entities operating in the real estate industry," the expert summarized for Bankier.pl.

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