The bill passed with 236 votes in favour and 207 against, with no abstentions.
It will now go to the Senate, the upper house of parliament.
For the changes to take effect on January 1, the Senate must complete its work on the bill during its current sitting.
If the bill passes the upper house and is signed into law by President Karol Nawrocki, the first PIT threshold will rise from PLN 120,000 (EUR 28,100) to PLN 130,000 (EUR 30,500), while the tax rate will remain at 12 percent.
A new 24-percent rate will apply to income above PLN 130,000 and up to PLN 150,000 (EUR 35,200). Income above PLN 150,000 will continue to be taxed at 32 percent.
The solidarity levy paid by people with the highest incomes will rise from 4 to 5 percent. According to 2024 data, 39,000 people paid the levy.
The corporate income tax (CIT) rate will increase from 19 to 22 percent for companies whose revenue in the previous year exceeded EUR 50 million.
The bill also lowers the revenue threshold for choosing lump-sum taxation from EUR 2 million to EUR 250,000.
A 17-percent rate will additionally apply to revenue exceeding EUR 300,000 earned during the year.
MPs rejected several amendments proposed by members of the Centrum, Development Plus and Law and Justice (PiS) parliamentary groups, as well as independent MP Janusz Kowalski, state news agency PAP reported.
They included proposals to raise tax thresholds to PLN 180,000 (EUR 42,300) or PLN 200,000 (EUR 46,900), introduce annual indexation of the thresholds and remove the proposed CIT increase, solidarity levy increase and reduction of the lump-sum taxation limit.
(sp/gs)
Source: PAP