New limits for small taxpayers, lump-sum taxation, and de minimis depreciation – what changes in practice?

November 25, 2025

Starting January 1, 2026, new, lower tax thresholds will come into effect due to the strengthening of the Polish złoty and the lower euro exchange rate announced by the National Bank of Poland on October 1, 2025 (PLN 4.2586). This means fewer entrepreneurs will retain small taxpayer status and the ability to use simplified accounting methods.

Small taxpayer for CIT and VAT

In 2026, a small taxpayer under CIT, PIT, and VAT regulations will be defined as an entrepreneur whose gross sales revenue for 2025 did not exceed €2,000,000, which equals PLN 8,517,000 (currently PLN 8,569,000). This status allows access to:

• a preferential 9% CIT rate,
• cash-based VAT accounting,
• quarterly tax settlements,
• one-time de minimis depreciation.

For intermediaries (e.g., agents, brokers), the commission limit in 2026 will be PLN 192,000 (currently PLN 193,000).

Lump-sum tax on rregistered revenues

The revenue threshold for eligibility for lump-sum taxation will also be €2,000,000, or PLN 8,517,200. To retain the right to quarterly lump-sum settlements, 2025 revenues must not exceed €200,000 (PLN 851,720). Exceeding the limit will require the taxpayer to switch to a different taxation method starting in 2026.

De minimis depreciation

For small taxpayers and new entrepreneurs, the one-time depreciation limit in 2026 will be €50,000, or PLN 213,000 (a decrease of PLN 1,000 year-over-year). This preference applies to fixed assets in groups 3–8 of the Classification of Fixed Assets (excluding passenger cars) and allows faster recognition of purchases as tax-deductible costs.

Full vs. simplified accounting

The obligation to maintain full accounting records in 2026 will arise if net sales revenue in 2025 exceeds €2,500,000, or PLN 10,646,500. Companies below this threshold may continue using simplified accounting methods (e.g., revenue and expense ledger or income register).

Practical takeaways

• Lower thresholds mean some entrepreneurs will lose small taxpayer status and related benefits.
• It is worth reviewing 2025 revenues and considering shifting some income or investments.
• Ensure that your accounting method and choice of taxation align with the new limits starting in 2026.

Tags limity podatkowe 2026, lump sum, mały podatnik, small taxpayer, tax limits 2026