30% CIT for banks. New tax regulations come into force
On 1 January, new regulations came into force that increased the income tax rate paid by banks. The rate will be 30% in 2026. However, entities starting their business, credit and savings unions (SKOKs), small entities, and banks undergoing restructuring will pay less.
Source: Bankier.pl
The court dismissed the borrower’s claim for indexation/remuneration for the bank’s use of capital
This case was directly related to the Court of Justice of the European Union’s judgment of 15 June 2023 in case C-520/21, which was issued in response to a request for a preliminary ruling from a national court. In its oral reasoning, the court stated that:
- the CJEU did not preclude borrowers from claiming remuneration for the use of capital, leaving the assessment of such claims to national courts,
- the claimant’s claims for payment of amounts going beyond the restitution of performances and the payment of interest have no basis in the applicable legislation,
- the bank did not enrich itself at the claimant’s expense by using the repayments of the loan it had granted,
- the default interest due from the date of the demand for payment to the payment date exhausts the claims for ‘use of capital’ on both sides of the legal relationship, including on the part of the borrower, which renders any demand for additional amounts unjustified.
Source: Polish Bank Association
Shocking data on Poles’ debts. This figure seems like a mistake
People in Poland are keen to take on debt. Almost every second adult Pole currently has a loan or mortgage to repay. The popularity of these banking products continues to grow. According to the recently published ‘Infokredyt 2025’ report, 47% of Poles currently have a loan or mortgage, meaning almost half of the population is in debt. The total value of these liabilities has reached an astronomical PLN 788 billion. Poles most often apply for mortgage loans, accounting for 58% of the total debt. Cash loans account for 24% of the total debt, putting them in second place.
Source: Onet.pl
According to economists at ING Bank Śląski, inflation will be below the NBP target this year
Economic growth in Poland still higher than in other countries in the region and most of the European Union, inflation below the National Bank of Poland’s target, further interest rate cuts to 3.25% and smooth financing of a record budget deficit – these are the forecasts for 2026 presented by economists at ING Bank Śląski in the latest edition of Kurier Ekonomiczny ING. The analysis also shows how the Polish economy is responding to the decline in the availability of cheap labour and labour shortages.
Source: Bank.pl
Banks willing to lend for investments, but with conditions
It is estimated that the investment needs of the Polish economy will amount to as much as PLN 4 trillion by 2040. While the banking sector is willing to provide loans, it is demanding a reduction in fiscal and regulatory burdens in return.
Source: Obserwator Finansowy
Record profits are over, now the hard work begins. Experts discuss how Polish banks will fare in 2026
Over the past three years, Polish banks have benefited from high interest rates. In the last few quarters, they have also set aside significantly lower reserves for CHF mortgage loans and granted an increasing number of mortgages. According to experts from five consulting and auditing firms, 2026 should be a good year for the sector, but record profits are unlikely to be repeated. This is due to an increase in CIT and a decline in interest margins, which cannot be fully offset by higher commissions. The challenge will be to build deeper relationships with customers and make sensible use of artificial intelligence.
Source: XYZ.pl
Ukrainian KredoBank and BGK sign borrower support agreement worth PLN 42 million
As announced in a press release by PKO BP, KredoBank and BGK have signed a PLN 42 million agreement for support to borrowers via the Financial Instrument for Development Cooperation (FIWR). KredoBank, which is Ukrainian, is part of the PKO Bank Polski Group.
Source: Bankier.pl
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See also
Banking today and tomorrow | An overview of the banking sector | December 2025
