Income tax from 2027: new 24% bracket and higher tax-free allowance, less from IKZE

The government plans income tax reform from 2027: the tax-free allowance will rise to 130,000 zloty, and a new 24% bracket will appear between the 12% and 32% rates. For about 3.5 million taxpayers this means lower income tax. However, people saving in IKZE may in certain situations receive lower current tax benefit than before — even over 900 zloty per year.