Poland's Finance Ministry Plans to Raise Lump-Sum Tax Rate to 15% Above 100K Revenue

Poland's Finance Ministry is planning to raise the lump-sum (ryczałt) tax rate for sole traders currently taxed at 8.5%, applying a 15% rate to revenue exceeding 100,000 zł for those with no employees. The changes are also set to cover certain rental income received from related entities. The proposal is still at the planning stage and no implementation date has been announced.