On January 1, 2025, new regulations regarding penalties for tax offenses and violations came into effect. These changes result from an increase in the minimum wage, leading to higher fines, penalties, and adjustments in the classification of offenses as either violations or crimes.
Increase in the Minimum Wage and Tax Penalties
As of January 1, 2025, the minimum wage has increased from PLN 4,300 to PLN 4,666 gross and will remain in effect throughout the year. Since the amount of fines for tax violations and offenses is linked to the minimum wage, this increase automatically raises the thresholds and penalty amounts. In practice, even minor infractions may now result in more severe financial sanctions, making it crucial to ensure timely and accurate tax settlements.
New Limits for Tax Violations and Offenses
According to the Fiscal Penal Code (KKS), a tax violation occurs when the unpaid tax amount does not exceed five times the minimum wage. As of January 1, 2025, this threshold has risen to PLN 23,330 (previously PLN 21,500). Exceeding this amount constitutes a tax crime, which carries more severe consequences, including potential daily-rate fines and criminal proceedings.
Increased Penalties and Fines
Tax Violations
- Fines imposed by tax and customs authorities: Up to PLN 23,330 (previously PLN 21,500 in 2024).
- Court-ordered fines by warrant: From PLN 466.60 to PLN 46,660 (previously PLN 430 to PLN 43,000 in 2024).
- Court-ordered fines by judgment: From PLN 466.60 to PLN 93,320 (previously PLN 430 to PLN 86,000 in 2024).
Tax Crimes
Fines for tax crimes are determined in daily rates. In 2025:
- Minimum daily rate: PLN 155.53 (previously PLN 143.33 in 2024).
- Maximum daily rate: PLN 62,212 (previously PLN 57,332 in 2024).
- Maximum fine (720 daily rates): PLN 44,792,640 (previously PLN 41,279,040 in 2024).
- In cases of aggravated circumstances: Up to PLN 67,188,960 (previously PLN 61,918,560 in 2024).
Comparative Table – Changes in Penalties
| Until Dec 31, 2024 | From Jan 1, 2025 | |
| Tax violation – administrative fine | PLN 430 – 21 500 | PLN 466,60 – 23 330 |
| Tax violation – court-imposed fine | PLN 430 – 86 000 | PLN 466,60 – 93 320 |
| Threshold between violation and crime | PLN 21 500 | PLN 23 300 |
| Daily rate | PLN 143,33 – 57 332 | PLN 155,53 – 62 212 |
| Maximum fine for a tax crime | PLN 41 239 040 | PLN 44 792 640 |
| Maximum fine in aggravated cases | PLN 61 918 560 | PLN 67 188 960 |
What Does This Mean for Taxpayers?
- Greater Risk of Severe Penalties – The increased thresholds mean that actions previously considered violations may now be classified as tax crimes, leading to much harsher consequences.
- The Need for More Accurate Tax Settlements – This is particularly crucial for large companies, where documentation errors could result in penalties amounting to millions of złoty. Implementing additional control procedures can help avoid financial sanctions.
- The Growing Role of Tax Advisors – Experts can help prevent mistakes that might lead to severe penalties. Regular consultations with specialists are advisable to ensure compliance with new tax regulations.
- Impact on Small and Medium-Sized Enterprises (SMEs) – These changes could significantly affect SMEs, which often lack extensive accounting departments. Outsourcing tax services may be a worthwhile consideration to ensure compliance.
The increase in the minimum wage from 2025 affects not only employees’ salaries but also penalties for tax violations and crimes. The new limits result in higher fines and changes in offense classifications. As a result, taxpayers should pay greater attention to tax accuracy and consider consulting tax advisors to avoid severe financial consequences.
Adapting to the new regulations requires increased awareness and precision in tax documentation, which can prevent serious penalties.
If you have any questions regarding the new regulations or need support in tax law matters, contact our law firm. We are happy to assist with legal interpretations and help tailor your tax strategy to the evolving legal landscape.
