On October 8, 2025, the Council of Ministers adopted a draft amendment to the Personal Income Tax (PIT) and Corporate Income Tax (CIT) Acts. The new legislation aims to simplify the rules for using accelerated depreciation of buildings and structures in municipalities with high unemployment rates, thereby supporting investment and economic growth in less developed regions of Poland.
Simplified rules for small and medium-sized enterprises
The proposal introduces more favorable conditions for micro, small, and medium-sized enterprises investing in municipalities affected by high unemployment. The changes simplify the criteria required to benefit from individualized depreciation rates.
Previously, in order to qualify for accelerated depreciation, an entrepreneur had to invest in a municipality that met two conditions:
- The average unemployment rate in the county or city with county rights was at least 120% of the national average unemployment rate;
- The municipality’s or city’s wealth index was below 100% of the average wealth index for comparable local government units.
Under the new provisions, the second criterion — related to the wealth index — will be eliminated. Only the unemployment rate condition will remain in place.
Greater investment opportunities in weaker regions
According to the government, this change will simplify the application of the law and increase the investment attractiveness of municipalities with higher unemployment rates. By removing the requirement to assess the wealth index, the process of obtaining the right to apply individual depreciation rates will become simpler, faster, and more accessible to entrepreneurs.
The explanatory memorandum to the draft law states that this measure could help stimulate local economies, increase investment expenditures, and create new jobs in regions affected by structural unemployment.
The amendment to the PIT and CIT Acts is scheduled to enter into force on January 1, 2026. The Ministry of Finance emphasized that the project aligns with the government’s broader deregulation policy, aiming to simplify the tax system while supporting investment in less developed parts of the country.
The new rules are designed to encourage entrepreneurs to invest in areas that require economic development, thereby contributing to the equalization of economic opportunities across Poland’s regions.
