PiS Proposes Tax Cuts as It Reworks Its Economic Platform

Poland's opposition Law and Justice party (PiS) is revising its economic platform with proposals to lower taxes and health insurance contributions for entrepreneurs, reduce the capital gains tax and replace corporate income tax with a turnover levy. The measures, presented as part of the party's economic program, signal a stronger focus on businesses as PiS seeks to define its direction under party leader Jarosław Kaczyński.

According to Puls Biznesu on October 10, the proposals include cutting the capital gains tax from 19% to 10%, restoring the tax card system and allowing one-time depreciation for business investments. The party also wants to reduce health insurance contributions for sole proprietors paying flat-rate or linear income tax.

PiS plans to discuss economic sovereignty and support for smaller businesses at another program convention in Warsaw on October 10, part of its Myśląc Polska. Alternatywa 2.0 series. Radio Maryja reported that the event would also address agriculture and include agreements with business and farming organizations.

Przemysław Czarnek, the party's candidate for prime minister, has defended reversing the health contribution changes introduced under the Polish Deal, the economic program associated with former prime minister Mateusz Morawiecki.

"First, a return to a flat-rate health contribution. We are putting an end to all speculation and returning to the original settings, reversing the mistaken decision by Mateusz Morawiecki's government, because this particular change was a mistake. The change to health contributions hit small microbusinesses especially hard. It is absolutely clear that we must return to the system that existed before this change," said Czarnek at a news conference, according to Radio Maryja.

The proposed tax changes mark a departure from the economic message PiS used when it won the 2015 election, which emphasized a fairer distribution of economic growth. Puls Biznesu noted that the new approach places greater emphasis on tax relief for businesses, while the party's social benefit commitments, including the 800-plus child benefit and additional pension payments, remain unchanged.

Economist Mariusz Andrzejewski has emerged as a prominent contributor to the revised platform. In an interview with Rzeczpospolita reported by Interia on October 7, he rejected the idea that he was simply a replacement for Morawiecki, describing himself instead as another representative of the party's economic program.

"It is not for me to decide," Andrzejewski said when asked whether he was PiS's new Mateusz Morawiecki.

He added that Kaczyński had personally requested his assistance and that the party was accepting the proposals he had presented. Andrzejewski also described lengthy discussions involving Kaczyński, Piotr Gliński, Zbigniew Rau and Zbigniew Kuźmiuk.

Among his priorities is restoring the health contribution calculation system that existed before the Polish Deal. His proposals would revise or remove parts of the program introduced during Morawiecki's time as prime minister.

Andrzejewski, a finance academic based in Kraków, served briefly as deputy finance minister under Zyta Gilowska, leaving the ministry in April 2006. He later developed his academic career at the Kraków University of Economics, where he became dean of the College of Economics, Finance and Law in 2019.

He also maintained ties to PiS and held supervisory positions at several state-linked companies, including PKP PLK, PKO BP and businesses within the Tauron group. In 2009, he ran for the European Parliament on a PiS list, receiving 3,144 votes, and was later considered as a possible party candidate for mayor of Kraków in 2017.

Interia reported that Andrzejewski is associated politically with former prime minister Beata Szydło. Sources within PiS described efforts to rebuild a centrist conservative faction following Morawiecki's departure from the party's leading economic role, with Andrzejewski, Szydło and Daniel Obajtek among the figures involved.

The proposed tax overhaul also raises questions about public finances. Puls Biznesu warned that replacing corporate income tax with a turnover tax could place greater pressure on businesses operating with narrow profit margins, while changes to the treatment of sole proprietors could widen differences between employment arrangements.

The party's economic repositioning comes as it competes with Confederation, a political force advocating a more liberal economic agenda. PiS has not abandoned its existing social benefit commitments, leaving its emerging platform combining business tax relief with continued welfare spending.