{"id":101214,"date":"2026-09-29T09:00:00","date_gmt":"2026-09-29T07:00:00","guid":{"rendered":"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/"},"modified":"2026-09-29T09:00:00","modified_gmt":"2026-09-29T07:00:00","slug":"projekt-zmian-pit-cit-ryczalt-2027","status":"publish","type":"post","link":"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/","title":{"rendered":"Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku"},"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 29 wrze\u015bnia 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\">Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku<\/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>Ministerstwo Finans\u00f3w przygotowa\u0142o projekt zmian w PIT, CIT i podatku zrycza\u0142towanym, kt\u00f3re maj\u0105 wej\u015b\u0107 w \u017cycie 1 stycznia 2027 r. G\u0142\u00f3wne za\u0142o\u017cenie: ul\u017cy\u0107 klasie \u015bredniej w PIT, a wynikaj\u0105cy z tego ubytek dochod\u00f3w sfinansowa\u0107 wy\u017cszymi obci\u0105\u017ceniami dla najlepiej zarabiaj\u0105cych oraz najwi\u0119kszych przedsi\u0119biorstw.<\/p>\n<p>Poni\u017cej przedstawiamy najwa\u017cniejsze zmiany w pigu\u0142ce. Zastrzegamy, \u017ce projekt ustawy jest na etapie konsultacji publicznych (planowane 21 dni, III kwarta\u0142 2026 r.) i mo\u017ce si\u0119 zmieni\u0107 w toku prac legislacyjnych. Terminy i stawki podajemy zgodnie z brzmieniem projektu z sierpnia 2026 r.<\/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\">PIT \u2014 koniec \u201eefektu klifu\u201d i nowa stawka po\u015brednia 24%<\/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>Dzi\u015b skala podatkowa ma dwie stawki (12% i 32%) oraz jeden pr\u00f3g \u2014 120 000 z\u0142. Przekroczenie progu oznacza skokowy wzrost obci\u0105\u017cenia a\u017c o 20 punkt\u00f3w procentowych. Projekt zast\u0119puje to trzema przedzia\u0142ami:<\/p>\n<ul>\n<li><strong>do 130 000 z\u0142<\/strong> \u2014 12% (minus kwota zmniejszaj\u0105ca 3 600 z\u0142),<\/li>\n<li><strong>130 000 \u2013 150 000 z\u0142<\/strong> \u2014 24% od nadwy\u017cki ponad 130 000 z\u0142,<\/li>\n<li><strong>powy\u017cej 150 000 z\u0142<\/strong> \u2014 32% od nadwy\u017cki ponad 150 000 z\u0142.<\/li>\n<\/ul>\n<p>Co to oznacza w praktyce:<\/p>\n<ul>\n<li>pierwszy pr\u00f3g ro\u015bnie ze 120 tys. do 130 tys. z\u0142,<\/li>\n<li>pojawia si\u0119 \u0142agodniejsza stawka 24% dla dochod\u00f3w 130\u2013150 tys. z\u0142,<\/li>\n<li>stawka 32% obejmie dopiero dochody powy\u017cej 150 tys. z\u0142,<\/li>\n<li>kwota wolna pozostaje bez zmian \u2014 30 000 z\u0142.<\/li>\n<\/ul>\n<p>Wed\u0142ug wylicze\u0144 ministerstwa na zmianie skorzysta ok. 3,5 mln podatnik\u00f3w, a \u015brednia korzy\u015b\u0107 to ok. 2 900 z\u0142 rocznie. Ulga b\u0119dzie odczuwalna ju\u017c w trakcie roku \u2014 przy ni\u017cszych zaliczkach.<\/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\">Danina solidarno\u015bciowa \u2014 wzrost z 4% do 5%<\/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>Tak zwana \u201edanina od najbogatszych\u201d (doch\u00f3d powy\u017cej 1 mln z\u0142 rocznie) wzro\u015bnie z 4% do 5% od nadwy\u017cki ponad milion. Dotyczy w\u0105skiej grupy \u2014 ok. 39 tys. os\u00f3b o najwy\u017cszych dochodach.<\/p>\n<p>Wed\u0142ug projektu nowa stawka po raz pierwszy znajdzie zastosowanie do daniny p\u0142atnej do 2 maja 2028 r. (od dochod\u00f3w za 2027 r.).<\/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\">CIT \u2014 nowa stawka 22% dla najwi\u0119kszych firm<\/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>Podstawowa stawka CIT wynosi dzi\u015b 19%. Projekt zak\u0142ada utworzenie nowej stawki 22% dla najwi\u0119kszych podatnik\u00f3w \u2014 tych, kt\u00f3rych przych\u00f3d w poprzednim roku przekroczy\u0142 50 mln euro. W za\u0142o\u017ceniu ma ona dotyczy\u0107 r\u00f3wnie\u017c podatkowych grup kapita\u0142owych oraz jednostek grup krajowych i mi\u0119dzynarodowych o przychodzie grupowym od 750 mln euro.<\/p>\n<p>Banki s\u0105 z powy\u017cszego progu wy\u0142\u0105czone, poniewa\u017c obejmuj\u0105 je odr\u0119bne, wy\u017csze stawki (21\u201323%). Zmiana dotknie ok. 4,6 tys. podatnik\u00f3w indywidualnych i 87 grup kapita\u0142owych.<\/p>\n<p>Firmy p\u0142ac\u0105ce zaliczki uproszczone dolicz\u0105 do nich 15,8%, by odzwierciedli\u0107 wy\u017csz\u0105 stawk\u0119 ju\u017c w trakcie roku. Mniejsi podatnicy CIT (m.in. korzystaj\u0105cy ze stawki 9%) pozostaj\u0105 na dotychczasowych zasadach.<\/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\">Rycza\u0142t \u2014 mocne zaw\u0119\u017cenie preferencji<\/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>Tu zmiany s\u0105 najbardziej odczuwalne dla przedsi\u0119biorc\u00f3w o wysokich przychodach:<\/p>\n<ul>\n<li><strong>Limit wyboru rycza\u0142tu spada z 2 mln euro do 250 tys. euro<\/strong> \u2014 to powr\u00f3t do pierwotnego za\u0142o\u017cenia, \u017ce jest to forma opodatkowania dla ma\u0142ej dzia\u0142alno\u015bci.<\/li>\n<li><strong>Wprowadzona zostaje wy\u017csza stawka 17%<\/strong> dla nadwy\u017cki przychod\u00f3w ponad 300 tys. euro osi\u0105gni\u0119tych w trakcie roku.<\/li>\n<\/ul>\n<p>R\u00f3\u017cnica mi\u0119dzy limitem (250 tys. euro) a progiem wy\u017cszej stawki (300 tys. euro) to 50 tys. euro \u201ebufora\u201d, pozwalaj\u0105cego bezpieczniej planowa\u0107 dzia\u0142alno\u015b\u0107. Wed\u0142ug oblicze\u0144 Ministerstwa zmiana dotknie ok. 43 tys. podatnik\u00f3w (2% wszystkich rycza\u0142towc\u00f3w), g\u0142\u00f3wnie z budownictwa, handlu, przetw\u00f3rstwa i ochrony zdrowia.<\/p>\n<p>Je\u017celi maj\u0105 Pa\u0144stwo w\u0105tpliwo\u015bci lub pytania w zakresie projektowanych zmian i chcieliby Pa\u0144stwo przeanalizowa\u0107 swoj\u0105 sytuacj\u0119 prawn\u0105 i podatkow\u0105 \u2014 nasza Kancelaria pozostaje do Pa\u0144stwa dyspozycji. Ch\u0119tnie przeanalizujemy Pa\u0144stwa konkretn\u0105 spraw\u0119 i dobierzemy zindywidualizowan\u0105 strategi\u0119 post\u0119powania w stosunku do nowo powstaj\u0105cych obci\u0105\u017ce\u0144 fiskalnych.<\/p>\n<\/div><\/div><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>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_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_14 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_6 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_15 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_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_16 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_17 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_18 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_19 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_20 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_8 et_pb_row et_flex_row\">\n<div class=\"et_pb_column_14 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_21 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>Ministerstwo Finans\u00f3w przygotowa\u0142o projekt przebudowy PIT, CIT i rycza\u0142tu od 1 stycznia 2027 r.: nowa stawka PIT 24%, wy\u017csza danina solidarno\u015bciowa, 22% CIT dla najwi\u0119kszych firm i mocne zaw\u0119\u017cenie rycza\u0142tu.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"","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-101214","post","type-post","status-publish","format-standard","hentry","category-aktualizacje"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku - KRS Kancelaria Lodz<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku - KRS Kancelaria Lodz\" \/>\n<meta property=\"og:description\" content=\"Ministerstwo Finans\u00f3w przygotowa\u0142o projekt przebudowy PIT, CIT i rycza\u0142tu od 1 stycznia 2027 r.: nowa stawka PIT 24%, wy\u017csza danina solidarno\u015bciowa, 22% CIT dla najwi\u0119kszych firm i mocne zaw\u0119\u017cenie rycza\u0142tu.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/\" \/>\n<meta property=\"og:site_name\" content=\"KRS Kancelaria Lodz\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-29T07:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Asia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Asia\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/index.php\\\/2026\\\/09\\\/29\\\/projekt-zmian-pit-cit-ryczalt-2027\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/index.php\\\/2026\\\/09\\\/29\\\/projekt-zmian-pit-cit-ryczalt-2027\\\/\"},\"author\":{\"name\":\"Asia\",\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/#\\\/schema\\\/person\\\/11b6dd8ddaee0ffd298d2d340f5c7f3d\"},\"headline\":\"Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku\",\"datePublished\":\"2026-09-29T07:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/index.php\\\/2026\\\/09\\\/29\\\/projekt-zmian-pit-cit-ryczalt-2027\\\/\"},\"wordCount\":12,\"articleSection\":[\"Aktualizacje\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/index.php\\\/2026\\\/09\\\/29\\\/projekt-zmian-pit-cit-ryczalt-2027\\\/\",\"url\":\"https:\\\/\\\/krs.dkonto.pl\\\/index.php\\\/2026\\\/09\\\/29\\\/projekt-zmian-pit-cit-ryczalt-2027\\\/\",\"name\":\"Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku - KRS Kancelaria Lodz\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/#website\"},\"datePublished\":\"2026-09-29T07:00:00+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/#\\\/schema\\\/person\\\/11b6dd8ddaee0ffd298d2d340f5c7f3d\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/index.php\\\/2026\\\/09\\\/29\\\/projekt-zmian-pit-cit-ryczalt-2027\\\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/krs.dkonto.pl\\\/index.php\\\/2026\\\/09\\\/29\\\/projekt-zmian-pit-cit-ryczalt-2027\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/index.php\\\/2026\\\/09\\\/29\\\/projekt-zmian-pit-cit-ryczalt-2027\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\\\/\\\/krs.dkonto.pl\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/#website\",\"url\":\"https:\\\/\\\/krs.dkonto.pl\\\/\",\"name\":\"KRS Kancelaria Lodz\",\"description\":\"Prawo podatkowe, obs\u0142uga sp\u00f3\u0142ek\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/krs.dkonto.pl\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/krs.dkonto.pl\\\/#\\\/schema\\\/person\\\/11b6dd8ddaee0ffd298d2d340f5c7f3d\",\"name\":\"Asia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c78925af777a1712144a17da00f489ede54e3486b76ef92a0e367bdff67b5ecd?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c78925af777a1712144a17da00f489ede54e3486b76ef92a0e367bdff67b5ecd?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c78925af777a1712144a17da00f489ede54e3486b76ef92a0e367bdff67b5ecd?s=96&d=mm&r=g\",\"caption\":\"Asia\"},\"url\":\"https:\\\/\\\/krs.dkonto.pl\\\/index.php\\\/author\\\/asia\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku - KRS Kancelaria Lodz","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"pl_PL","og_type":"article","og_title":"Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku - KRS Kancelaria Lodz","og_description":"Ministerstwo Finans\u00f3w przygotowa\u0142o projekt przebudowy PIT, CIT i rycza\u0142tu od 1 stycznia 2027 r.: nowa stawka PIT 24%, wy\u017csza danina solidarno\u015bciowa, 22% CIT dla najwi\u0119kszych firm i mocne zaw\u0119\u017cenie rycza\u0142tu.","og_url":"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/","og_site_name":"KRS Kancelaria Lodz","article_published_time":"2026-09-29T07:00:00+00:00","author":"Asia","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"Asia"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/#article","isPartOf":{"@id":"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/"},"author":{"name":"Asia","@id":"https:\/\/krs.dkonto.pl\/#\/schema\/person\/11b6dd8ddaee0ffd298d2d340f5c7f3d"},"headline":"Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku","datePublished":"2026-09-29T07:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/"},"wordCount":12,"articleSection":["Aktualizacje"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/","url":"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/","name":"Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku - KRS Kancelaria Lodz","isPartOf":{"@id":"https:\/\/krs.dkonto.pl\/#website"},"datePublished":"2026-09-29T07:00:00+00:00","author":{"@id":"https:\/\/krs.dkonto.pl\/#\/schema\/person\/11b6dd8ddaee0ffd298d2d340f5c7f3d"},"breadcrumb":{"@id":"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/krs.dkonto.pl\/index.php\/2026\/09\/29\/projekt-zmian-pit-cit-ryczalt-2027\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/krs.dkonto.pl\/"},{"@type":"ListItem","position":2,"name":"Nowy projekt Ministerstwa Finans\u00f3w: PIT, CIT i rycza\u0142t od 2027 roku"}]},{"@type":"WebSite","@id":"https:\/\/krs.dkonto.pl\/#website","url":"https:\/\/krs.dkonto.pl\/","name":"KRS Kancelaria Lodz","description":"Prawo podatkowe, obs\u0142uga sp\u00f3\u0142ek","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/krs.dkonto.pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Person","@id":"https:\/\/krs.dkonto.pl\/#\/schema\/person\/11b6dd8ddaee0ffd298d2d340f5c7f3d","name":"Asia","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/c78925af777a1712144a17da00f489ede54e3486b76ef92a0e367bdff67b5ecd?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c78925af777a1712144a17da00f489ede54e3486b76ef92a0e367bdff67b5ecd?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c78925af777a1712144a17da00f489ede54e3486b76ef92a0e367bdff67b5ecd?s=96&d=mm&r=g","caption":"Asia"},"url":"https:\/\/krs.dkonto.pl\/index.php\/author\/asia\/"}]}},"_links":{"self":[{"href":"https:\/\/krs.dkonto.pl\/index.php\/wp-json\/wp\/v2\/posts\/101214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/krs.dkonto.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/krs.dkonto.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/krs.dkonto.pl\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/krs.dkonto.pl\/index.php\/wp-json\/wp\/v2\/comments?post=101214"}],"version-history":[{"count":0,"href":"https:\/\/krs.dkonto.pl\/index.php\/wp-json\/wp\/v2\/posts\/101214\/revisions"}],"wp:attachment":[{"href":"https:\/\/krs.dkonto.pl\/index.php\/wp-json\/wp\/v2\/media?parent=101214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/krs.dkonto.pl\/index.php\/wp-json\/wp\/v2\/categories?post=101214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/krs.dkonto.pl\/index.php\/wp-json\/wp\/v2\/tags?post=101214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}