Flat Tax 2027: Revenue Limit and Proposed Rate of 17%

What the bill under consideration in the Sejm provides, what changes the Senate made, and how to prepare a calculation.

Status checked: November 2, 2026. We are not a law firm. This guide is for informational and educational purposes; it is not individual legal or tax advice. Regulations and drafts may change. Before making any business decisions, check the current text of the law and consult with the appropriate specialist.

Legal Status and Main Principles

Status: On October 22, 2026, the Sejm passed the bill from print 3147, and on October 27, the Senate proposed eight amendments. The bill has returned to the Sejm. This does not yet provide a basis to conclude that the proposed changes to the flat tax for 2027 will definitely apply. The further fate of the amendments, signing, announcement, and final content are significant. Progress of work in the Senate.

The limit from the previous year and the threshold during the year are two different things

In the version passed by the Sejm, a reduction of the revenue limit from the previous year, which determines the possibility of applying the flat tax, was proposed, from 2 million euros to 250,000 euros. The Scientific Council at the Ombudsman for Small and Medium Enterprises indicates that with the proposed entry into force in 2027, the possibility of applying the flat tax could depend on revenues from 2026. The final wording of the transitional provisions should be checked after the legislative process is completed. Position of the Ombudsman for Small and Medium Enterprises.

The second proposal from the Sejm version concerned a 17% tax on the excess of certain revenues during the year over 300,000 euros. The Senate proposed to remove this rate. Until the Sejm resolves the amendments, the 17% rate cannot be stated as certain for 2027. The Senate's proposal also does not mean that the amendment has already come into force. Senate committee amendments, print 883 A.

The recalculation of the limit depends on the exchange rate indicated in the regulations and rounding rules. In a parliamentary interpellation, the exchange rate of 4.3770 PLN per euro from October 1, 2026, was indicated. At this rate, 250,000 euros is 1,094,250 PLN, and 300,000 euros is 1,313,100 PLN. This is an illustrative calculation, not confirmation that the final adopted regulations will apply these thresholds unchanged. Parliamentary interpellation regarding limits.

If, for example, one business generates 1,500,000 PLN in revenue and would normally be subject to a 3% rate, the tax without an additional threshold would be 45,000 PLN. With a hypothetical threshold of 1,313,100 PLN and 17% on the excess, it would be 39,393 PLN plus 31,773 PLN, totaling 71,166 PLN. This is a simplified illustration of the version passed by the Sejm: without other rates, deductions, and special rules. It is not a calculation of the applicable tax.

What to do: sum up revenues from 2026 according to the appropriate rules, prepare a forecast until the end of the year, and ask your accountant to compare the flat tax, scale, and linear tax. Include costs, health insurance contributions, available reliefs, and individual limitations in the calculation. Do not make a decision to transform your business solely based on the proposed regulations.

Why 250,000 and 300,000 euros do not mean the same thing

The lower limit of 250,000 euros in the discussed bill pertains to revenues from the previous year and the possibility of applying the flat tax. The threshold of 300,000 euros would apply to the excess of revenues earned during the year. The Sejm version and the Senate amendments differ regarding the second solution, so both values should not be treated as a single limit nor should it be assumed that both changes will ultimately be adopted.

How to prepare your own simulation

1. Determine the revenue from business activities for the previous year according to the rules applicable to the flat tax; for companies and changes in the form of conducting business, check special regulations.
2. Identify the rates applicable to the types of revenues, rather than assuming that the entire company benefits from a single rate.
3. Prepare a variant of the applicable regulations and a variant of the bill after the adoption of specific amendments. Do not mix the draft text with the final law.
4. Also compare the scale and linear tax, costs, health insurance contributions, and available reliefs. Ask your accountant to analyze the dates and forms of tax choice.

An example with a single 3% rate later in the guide shows only the mathematical variant of the law passed by the Sejm. The Senate proposed to delete the 17% for the excess, so the result is not a forecast of the actual tax.

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