{"id":101173,"date":"2026-08-24T09:00:00","date_gmt":"2026-08-24T07:00:00","guid":{"rendered":"https:\/\/krs.dkonto.pl\/index.php\/2026\/08\/24\/pit-cit-nowe-progi-podatkowe\/"},"modified":"2026-09-28T13:41:20","modified_gmt":"2026-09-28T11:41:20","slug":"pit-cit-nowe-progi-podatkowe","status":"publish","type":"post","link":"https:\/\/krs.dkonto.pl\/index.php\/2026\/08\/24\/pit-cit-nowe-progi-podatkowe\/","title":{"rendered":"PIT i CIT \u2014 zapowied\u017a nowych prog\u00f3w podatkowych"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_flex_section\"><div class=\"et_pb_row_0 et_pb_row et_flex_row\"><div class=\"et_pb_column_0 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Aktualizacje \u00b7 24 sierpnia 2026<\/p>\n<\/div><\/div><div class=\"et_pb_heading_0 et_pb_heading et_pb_module et_flex_module\"><div class=\"et_pb_heading_container\"><h1 class=\"et_pb_module_header\">PIT i CIT \u2014 zapowied\u017a nowych prog\u00f3w podatkowych<\/h1><\/div><\/div><div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>19 sierpnia 2026 roku Prezes Rady Ministr\u00f3w wraz z Ministrem Finans\u00f3w i Gospodarki przed\u0142o\u017cyli plan zmian, kt\u00f3re maj\u0105 nast\u0105pi\u0107 w 2027 roku w sferze nowych prog\u00f3w podatkowych w podatku dochodowym od os\u00f3b fizycznych. Zapowiedziane zosta\u0142y r\u00f3wnie\u017c wzrosty CIT-u, daniny solidarno\u015bciowej    oraz    modyfikacja       rycza\u0142tu      od    dochod\u00f3w       ewidencjonowanych.   Pakiet zaprezentowanych zmian, kt\u00f3ry stanowi\u0105 odpowied\u017a na coraz wy\u017csze wynagrodzenia, zgodnie z zapowiedziami rz\u0105dowymi, ma na celu przesuni\u0119cie ci\u0119\u017caru ponoszenia wydatk\u00f3w pa\u0144stwa z przedstawicieli klasy \u015bredniej na rzecz tych zarabiaj\u0105cych najlepiej w skali roku. Poni\u017cej maj\u0105 Pa\u0144stwo do dyspozycji streszczenie i przybli\u017cenie zapowiedzi potencjalnych przemianach zachodz\u0105cych w podatku dochodowym od os\u00f3b fizycznych, jak i prawnych.<\/p>\n<\/div><\/div><\/div><div class=\"et_pb_column_1 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div><div class=\"et_pb_row_1 et_pb_row et_flex_row\">\n<div class=\"et_pb_column_2 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\n<div class=\"et_pb_group_0 et_pb_group et_pb_module et_flex_group et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_group_1 et_pb_group et-last-child et_pb_module et_flex_group et_pb_css_mix_blend_mode_passthrough\"><\/div>\n<\/div>\n\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><\/div><\/div>\n<\/div>\n<\/div><\/div><div class=\"et_pb_section_1 et_pb_section et_section_regular et_flex_section\"><div class=\"et_pb_row_2 et_pb_row et_flex_row\"><div class=\"et_pb_column_3 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>01<\/p>\n<\/div><\/div><div class=\"et_pb_heading_1 et_pb_heading et_pb_module et_flex_module\"><div class=\"et_pb_heading_container\"><h2 class=\"et_pb_module_header\">NOWE PROGI PODATKOWE W PIT<\/h2><\/div><\/div><\/div><div class=\"et_pb_column_4 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Zgodnie z zapowiedziami w przysz\u0142ym roku mo\u017cemy mie\u0107 do czynienia z wi\u0119ksz\u0105 ilo\u015bci\u0105 prog\u00f3w podatkowych. Do istniej\u0105cych ju\u017c: 12% oraz 32%, do\u0142\u0105cza nowa stawka podatku \u2013 24-procentowa. Dla os\u00f3b, kt\u00f3rych doch\u00f3d roczny nie przekracza 130 tysi\u0119cy z\u0142otych zostanie przewidziana 12-procentowa stawka, a osoby, kt\u00f3rych dochody skali rocznej wahaj\u0105 si\u0119 mi\u0119dzy 130 tys., a 150 tys. z\u0142otych b\u0119d\u0105 si\u0119 rozlicza\u0107 wg nowej stawki (24%). Dla nadwy\u017cki ponad drugiego progu, czyli ponad 150 tys. z\u0142otych, b\u0119dzie przeznaczona stawka 32-procentowa. Obecnie I pr\u00f3g podatkowy si\u0119ga 120 tys. z\u0142otych, wi\u0119c w za\u0142o\u017ceniach ministerstwa w przysz\u0142ym roku mia\u0142by on wzrosn\u0105\u0107 o 10 tys. PLN.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_2 et_pb_section et_section_regular et_flex_section\"><div class=\"et_pb_row_3 et_pb_row et_flex_row\"><div class=\"et_pb_column_5 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>02<\/p>\n<\/div><\/div><div class=\"et_pb_heading_2 et_pb_heading et_pb_module et_flex_module\"><div class=\"et_pb_heading_container\"><h2 class=\"et_pb_module_header\">WY\u017bSZA STAWKA CIT DLA NAJBARDZIEJ DOCHODOWYCH PODMIOT\u00d3W<\/h2><\/div><\/div><\/div><div class=\"et_pb_column_6 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_6 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Sugerowane zmiany nie omin\u0105 os\u00f3b prawnych. Podmioty, kt\u00f3rych przych\u00f3d roczny przekracza 50 mln euro (stan na 20 sierpnia 2026 r. odpowiada to ok. 215 mln z\u0142otych), a tak\u017ce Podatkowe Grupy Kapita\u0142owe b\u0119d\u0105 musieli p\u0142aci\u0107 wy\u017cszy o 3 punkty procentowe CIT. Obecna podstawa opodatkowania, zawarta w art. 19 ust. 1 pkt 1 ustawy z dnia 15 lutego 1992 r. o podatku dochodowym od os\u00f3b prawnych, jest na poziomie 19%. Po og\u0142oszonych zmianach ci o najwi\u0119kszych przychodach b\u0119d\u0105 operowali na dwudziestodwuprocentowej podstawie podatkowej.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_3 et_pb_section et_section_regular et_flex_section\">\n<div class=\"et_pb_row_4 et_pb_row et_flex_row\">\n<div class=\"et_pb_column_7 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\n<div class=\"et_pb_text_7 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>&#x260e;&#xfe0e;<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_heading_3 et_pb_heading et_pb_module et_flex_module\"><div class=\"et_pb_heading_container\"><h2 class=\"et_pb_module_header\">Chcesz porozmawia\u0107 z naszymi ekspertami?<\/h2><\/div><\/div>\n\n<div class=\"et_pb_text_8 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p><a href=\"tel:+48422076666\">+48 42 207 6666<\/a><\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"et_pb_section_4 et_pb_section et_section_regular et_flex_section\"><div class=\"et_pb_row_5 et_pb_row et_flex_row\"><div class=\"et_pb_column_8 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_9 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>03<\/p>\n<\/div><\/div><div class=\"et_pb_heading_4 et_pb_heading et_pb_module et_flex_module\"><div class=\"et_pb_heading_container\"><h2 class=\"et_pb_module_header\">WZROST DANINY SOLIDARNO\u015aCIOWEJ<\/h2><\/div><\/div><\/div><div class=\"et_pb_column_9 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_10 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Wzrostu daniny solidarno\u015bciowej mog\u0105 spodziewa\u0107 si\u0119 obywatele, kt\u00f3rzy rocznie zarabiaj\u0105 wi\u0119cej ni\u017c milion z\u0142otych rocznie. Przez pierwsze osiem lat tego podatku (od 2019 r.) podstawa obliczenia wynosi\u0142a 4%. Obecnie rz\u0105dz\u0105cy b\u0119d\u0105 si\u0119 stara\u0107 o podniesienie jej do 5 procent.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_5 et_pb_section et_section_regular et_flex_section\"><div class=\"et_pb_row_6 et_pb_row et_flex_row\"><div class=\"et_pb_column_10 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_11 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>04<\/p>\n<\/div><\/div><div class=\"et_pb_heading_5 et_pb_heading et_pb_module et_flex_module\"><div class=\"et_pb_heading_container\"><h2 class=\"et_pb_module_header\">KWOTA WOLNA OD PODATKU BEZ ZMIAN<\/h2><\/div><\/div><\/div><div class=\"et_pb_column_11 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_12 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Podniesienie kwoty wolnej od podatku, stanowi\u0105ca przedmiot debat podczas ka\u017cdej kampanii wyborczej, nie nast\u0105pi w najbli\u017cszym czasie. Z wypowiedzi na konferencji pad\u0142y stwierdzenia, \u017ce podniesienie jej w 2027, 2028 roku nale\u017cy traktowa\u0107 w kategorii wydarze\u0144 ma\u0142o realnych. Kwota dochodu wolnego od podatku pozostanie niezmienna \u2013 30 000 z\u0142otych.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_6 et_pb_section et_section_regular et_flex_section\"><div class=\"et_pb_row_7 et_pb_row et_flex_row\"><div class=\"et_pb_column_12 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_13 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>05<\/p>\n<\/div><\/div><div class=\"et_pb_heading_6 et_pb_heading et_pb_module et_flex_module\"><div class=\"et_pb_heading_container\"><h2 class=\"et_pb_module_header\">NOWY \/ STARY RYCZA\u0141T OD PRZYCHOD\u00d3W EWIDENCJONOWANYCH<\/h2><\/div><\/div><\/div><div class=\"et_pb_column_13 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_14 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>W przysz\u0142ym roku mo\u017cemy by\u0107 \u015bwiadkami powrotu do rozwi\u0105za\u0144 sprzed 2021 roku. Premier z ministrem zakomunikowali zamiar przywr\u00f3cenia poprzedniego, ni\u017cszego limitu, kt\u00f3ry warunkuje wyb\u00f3r rycza\u0142tu od przychod\u00f3w ewidencjonowanych. Obecnie przychody podmiot\u00f3w, kt\u00f3re w poprzednim roku podatkowym przekroczy\u0142y 2 mln euro, obliczonego wed\u0142ug \u015bredniego kursu euro og\u0142aszanego przez Narodowy Bank Polski na pierwszy dzie\u0144 roboczy pa\u017adziernika roku poprzedniego nie kwalifikuj\u0105 ich do opodatkowania w formie rycza\u0142tu od przychod\u00f3w ewidencjonowanych. Do 2021    roku    ten   limit   wynosi\u0142      250         tys.   euro,     mi\u0119dzy        2021,   a   2026   zosta\u0142 on podniesiony on 8-krotnie (do 2 mln euro), a od przysz\u0142ego roku polski podatnik znowu mia\u0142by pracowa\u0107 na tym ni\u017cszym progu kwalifikacyjnym \u2013 250 000 euro.<\/p>\n<p>Nale\u017cy zaznaczy\u0107, \u017ce zaprezentowane powy\u017cej koncepcje nie s\u0105 obowi\u0105zuj\u0105cym prawem. Proponowane zmiany b\u0119d\u0105 dopiero obradowane na posiedzeniach Rady Ministr\u00f3w, a od uchwalenia dzieli je d\u0142uga i wyboista droga. Wedle prognoz wy\u017cej proponowane nowelizacje przepis\u00f3w swoim zasi\u0119giem mog\u0105 obj\u0105\u0107 nawet 3,5 miliona podmiot\u00f3w. Je\u017celi posiadaj\u0105 Pa\u0144stwo podstawy, by s\u0105dzi\u0107, \u017ce od przysz\u0142ego roku mog\u0105 Pa\u0144stwo zap\u0142aci\u0107 wy\u017csze podatki to nasza Kancelaria pozostaje do Pa\u0144stwa dyspozycji. Ch\u0119tnie przeanalizujemy Pa\u0144stwa konkretny przypadek i dobierzemy zindywidualizowan\u0105 koncepcj\u0119 post\u0119powania w stosunku do mo\u017cliwych podwy\u017cek podatk\u00f3w od dochod\u00f3w os\u00f3b fizycznych i prawnych. Zapraszamy do kontaktu.<\/p>\n<\/div><\/div><div class=\"et_pb_text_15 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Przedstawione informacje nie stanowi\u0105 opinii prawnej. W celu uzyskania szczeg\u00f3\u0142owych informacji lub pomocy prawnej prosimy o kontakt z Kancelari\u0105: <a href=\"tel:+48422076666\">42 207 66 66<\/a>, <a href=\"mailto:kancelaria@krs-adwokaci.pl\">kancelaria@krs-adwokaci.pl<\/a>.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_7 et_pb_section et_section_regular et_flex_section\"><div class=\"et_pb_row_8 et_pb_row et_flex_row\"><div class=\"et_pb_column_14 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_16 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Kontakt<\/p>\n<\/div><\/div><div class=\"et_pb_heading_7 et_pb_heading et_pb_module et_flex_module\"><div class=\"et_pb_heading_container\"><h2 class=\"et_pb_module_header\">Masz pytania do tego tematu?<\/h2><\/div><\/div><div class=\"et_pb_text_17 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Ch\u0119tnie wyja\u015bnimy, co te zmiany oznaczaj\u0105 dla Pa\u0144stwa firmy i jakie kroki warto podj\u0105\u0107. <strong>Zapraszamy do kontaktu<\/strong> \u2014 telefonicznie lub mailowo.<\/p>\n<\/div><\/div><\/div><div class=\"et_pb_column_15 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_18 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Zadzwo\u0144<\/p>\n<\/div><\/div><div class=\"et_pb_text_19 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p><a href=\"tel:+48422076666\">+48 42 207 66 66<\/a><\/p>\n<\/div><\/div><div class=\"et_pb_text_20 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Napisz<\/p>\n<\/div><\/div><div class=\"et_pb_text_21 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p><a href=\"mailto:kancelaria@krs-adwokaci.pl\">kancelaria@krs-adwokaci.pl<\/a><\/p>\n<\/div><\/div><div class=\"et_pb_text_22 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p><a href=\"https:\/\/krs.dkonto.pl\/index.php\/kontakt\/\">Dane kontaktowe i dojazd \u2192<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_row_9 et_pb_row et_flex_row\">\n<div class=\"et_pb_column_16 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\n<div class=\"et_pb_group_2 et_pb_group et_pb_module et_flex_group et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_group_3 et_pb_group et-last-child et_pb_module et_flex_group et_pb_css_mix_blend_mode_passthrough\"><\/div>\n<\/div>\n\n<div class=\"et_pb_text_23 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><\/div><\/div>\n<\/div>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>19 sierpnia 2026 roku Prezes Rady Ministr\u00f3w wraz z Ministrem Finans\u00f3w i Gospodarki przed\u0142o\u017cyli plan zmian, kt\u00f3re maj\u0105 nast\u0105pi\u0107 w 2027 roku w sferze nowych prog\u00f3w podatkowych\u2026<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_et_pb_page_layout":"et_full_width_page","_et_pb_show_title":"off","_et_pb_post_hide_nav":"","footnotes":""},"categories":[13],"tags":[],"class_list":["post-101173","post","type-post","status-publish","format-standard","hentry","category-aktualizacje"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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