Finance Ministry extends exemption from collecting flat-rate corporate income tax

The Minister Finansów i Gospodarki has extended the period during which payers are released from the obligation to collect the flat-rate corporate income tax, under a regulation published in the Dziennik Ustaw Rzeczypospolitej Polskiej of 26 October 2026 as Dz.U. 2026 poz. 1406. The amending regulation, dated 21 October 2026, replaces the closing date of that exclusion in the existing regulation on the exclusion of the collection duty. It enters into force on 31 December 2026.

The new act amends the regulation of the Minister Finansów on the exclusion of the obligation to collect the flat-rate corporate income tax, published as Dz. U. poz. 1390, as subsequently amended. The change is deliberately narrow: the operative article substitutes the words setting the end of the exemption period, and a second article fixes the date on which the amended wording starts to apply. No other element of the original regulation is touched.

The regulation was issued under the delegation contained in the Corporate Income Tax Act of 15 February 1992, published in the Dziennik Ustaw for 2026 as poz. 554, as amended. The consolidated text of that act has been further modified by provisions announced in poz. 779, 846, 912, 1123, 1287 and 1371 of the 2026 Dziennik Ustaw.

A single substitution in the operative text

The amending regulation consists of two paragraphs. The first rewrites the phrase that currently marks the expiry of the exclusion, replacing the words “do dnia … grudnia … r.” with a new closing formula. The second paragraph states that the regulation enters into force on 31 December 2026.

Because the amendment is drafted as a substitution of words rather than as a new standalone act, the exclusion continues to be governed by the original regulation of the Minister Finansów; only its temporal scope changes. Payers and withholding agents therefore keep applying the same substantive conditions, definitions and procedures, with a later end date.

Signature and legal basis

The act was signed on behalf of the minister by J. Neneman, indicated in the text as “wz.”, the standard formula for a deputy exercising the minister’s powers. The Minister Finansów i Gospodarki directs the government administration department for public finances, under the regulation of the Prezes Rady Ministrów on the detailed scope of that ministry’s activity, published as Dz. U. poz. 997.

The publication follows the ordinary path for ministerial regulations: signature on 21 October 2026, announcement in the Dziennik Ustaw five days later, and a deferred entry into force set for the last day of the year.

What the change means in practice

• Who is covered: entities acting as payers of the flat-rate corporate income tax, who are released from the duty to collect it on payments falling within the exclusion.
• What changes: only the end date of the exclusion; the substantive scope of the original regulation of the Minister Finansów stays intact.
• When: the amended wording applies from 31 December 2026.
• Where: Dz.U. 2026 poz. 1406, section I of the Dziennik Ustaw Rzeczypospolitej Polskiej of 26 October 2026.

The timing matters for compliance planning. Because the new wording takes effect on 31 December 2026, the year-end boundary is the moment at which payers must switch from the old closing date to the new one, and payments made around that date need to be classified under the correct version of the regulation.

The practical effect is continuity: the exclusion does not lapse at the end of the current period, and withholding agents do not have to reintroduce collection and remittance procedures for the payments it covers. For corporate taxpayers and their advisers, the item is a short but operationally significant entry in the Dziennik Ustaw, since it determines whether the flat-rate tax has to be calculated, withheld and paid over on a defined category of payments in the period that follows.

Source: Dziennik Ustaw Rzeczypospolitej Polskiej, No. 1406, 26 October 2026, section I (official reference: Dz.U. 2026 poz. 1406).