The Ministry of Finance is preparing changes to the tax system. Tax increases from 2026 are intended to increase budget revenues. The changes will include, among other things, the tax on winnings, the corporate income tax for banks, excise tax, and the sugar levy.
Winnings tax – from 10% to 15%
Starting in 2026, the government plans to raise tax on winnings from games, competitions, and lotteries. The rate will increase from the current 10% to 15%. The tax will still be deducted by the organizer, as the payer. This means that the winner will not have to include their winnings in their annual personal income tax return. The reason for the change was that the current rate, in effect since 2001, has not kept pace with the increasing value of prizes.
The amendment is scheduled to be submitted to the Sejm in the fourth quarter of 2025. The new regulations are scheduled to enter into force at the beginning of 2026.