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Poland Increases Corporate Tax Rate on Banks, Reduces Financial Institution Asset Tax

|Approved Changes|Poland
Poland

On 28 November 2025, Poland published in the Official Gazette the Act of 6 November 2025 amending the Corporate Income Tax Act and the Act on the Tax on Certain Financial Institutions. As previously reported, the Act increases the corporate income tax rate for banks in general, while reducing the tax on assets of certain financial institutions. This includes an increase in the standard corpora…

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