Polish Sejm passes bill supporting Energy-Intensive Industries: Changes to CISAF and higher CIT rates from 2027

On 22 October 2026, the Polish Sejm passed a bill on support for businesses operating in energy-intensive sectors in connection with electricity costs (Parliamentary Paper No. 3159). The bill was adopted with 230 votes in favour, 64 against and 145 abstentions.

The legislation provides for the introduction of an electricity subsidy programme with a total budget of PLN 4.8 billion, based on the EU’s Clean Industrial Deal State Aid Framework (CISAF). At the same time, it introduces a temporary increase in corporate income tax (CIT) for selected companies operating in the energy and fuel sectors.

During parliamentary proceedings, several significant changes were introduced compared with the government’s original proposal of 30 September 2026. Certain conditions for obtaining support were relaxed, while the rules governing increased CIT rates were modified, including an extension of the potential scope of companies subject to the new provisions.

The bill will now proceed to the Senate. Its entry into force is scheduled for 1 January 2027, although the final form of the legislation will depend on the completion of the legislative process.

1. CISAF – What Does the Bill Passed by the Sejm Provide For?

The new mechanism is intended to enable energy-intensive businesses to receive subsidies towards electricity costs, while requiring beneficiaries to undertake investments supporting the energy transition.

The fundamental principles of the support scheme remain largely consistent with the government’s original proposal.

The aid may cover:

• Up to 50% of the electricity purchased and consumed by a business during the eligible period.

• A subsidy generally not exceeding 50% of the RK price, i.e. the average electricity price on the competitive market determined on the basis of data published by the President of the Energy Regulatory Office (URE).

• A minimum price threshold under which the price of electricity covered by the subsidy, after applying the support, cannot fall below the equivalent of EUR 50/MWh.

• A support period of up to three consecutive years.

Importantly, this does not mean that the programme will reduce a company’s entire electricity bill by 50%. The mechanism will apply only to the eligible portion of electricity consumption, while the subsidy amount will be subject to statutory limits.

The first eligible period may already cover 2026, provided that the first application is submitted in 2027.

2. The 20% Additional Investment Financing Requirement Has Been Removed

One of the most significant changes introduced during parliamentary proceedings is the removal of the requirement for businesses to finance at least 20% of eligible investment costs from their own resources or external financing sources.

Under the original government proposal, this requirement was set out in Article 8 and constituted a separate condition for obtaining aid.

The provision has been removed from the version passed by the Sejm.

This change is particularly relevant for companies planning large-scale investment projects, especially where their ability to secure additional capital is limited.

However, this does not mean that beneficiaries will be exempt from investment obligations.

They will still be required to allocate funds equivalent to at least 50% of the total support received to investments specified under the programme.

The obligation to provide security in the form of a declaration of voluntary submission to enforcement, covering an amount equivalent to 120% of the total aid granted, has also been retained.

3. Requirement to Hold Legal Rights to the Investment Property Removed

Another important change concerns eligibility requirements.

The original proposal required businesses to hold a legal right to use or dispose of the property necessary to implement the investment specified in their application.

This requirement has not been retained in the bill passed by the Sejm.

The change may be particularly important for companies considering investments implemented in cooperation with external entities, such as energy technology providers, infrastructure operators or investors developing renewable energy projects.

At the same time, Article 3(9) expressly provides that investments financed under the investment obligation must be carried out within the territory of Poland.

Businesses will still be required to identify a specific investment project and submit a report containing a positive technical assessment of that project.

4. Additional Support for Electricity Consumed in 2026 – Up to 70% of the RK Price

The bill passed by the Sejm retains the special mechanism provided for in Article 28, allowing for increased aid intensity in relation to part of 2026.

In 2027, the standard subsidy limit may be increased by up to 20 percentage points of the RK price for electricity purchased and consumed between 1 March and 31 December 2026.

This means that the maximum subsidy parameter may increase from 50% to 70% of the RK price, subject to the remaining limitations concerning eligible electricity consumption and applicable State aid rules.

This mechanism, linked to the EU’s METSAF crisis framework, was already included in the proposal submitted to the Sejm and has been retained throughout parliamentary proceedings.

A particularly important feature is that the additional amount resulting from the increased subsidy limit will not be included in the amount of support used to calculate the beneficiary’s investment obligation.

In practice, the increased aid intensity may therefore improve the financial benefit received by a company without proportionally increasing its required investment expenditure.

However, the higher subsidy limit will not apply automatically. Its application will depend on the conditions established under the programme and the relevant State aid regulations.

5. Which Businesses Will Be Eligible for Support?

The eligibility criteria for the programme remain relatively restrictive.

Businesses will be required, among other things, to:

• Generate more than 50% of their revenue from business activities classified under the PKD codes (Polish Classification of Activities) listed in the annex to the legislation.

• Qualify as an industrial electricity consumer and be included in the relevant register maintained under Poland’s Renewable Energy Sources Act.

• Conduct eligible business activities during the period covered by the support.

• Meet requirements concerning their financial standing, the absence of specified overdue public-law liabilities and the absence of relevant sanctions.

Importantly, operating in an energy-intensive sector alone will not be sufficient to qualify for subsidies.

The applicable PKD classification, actual revenue structure and industrial consumer status will play a decisive role in determining eligibility.

6. Competitive Allocation of Support Has Been Retained

During parliamentary proceedings, proposals were submitted to replace the competitive application process with a proportional distribution of funds among businesses meeting the statutory eligibility criteria.

Ultimately, these proposals were not adopted.

Under the approved mechanism, Bank Gospodarstwa Krajowego (BGK), Poland’s state development bank, will serve as the programme operator, while a selection committee will determine the list of businesses eligible to receive support.

If the total support requested in submitted applications exceeds the budget available for a particular application round, an additional points-based assessment will be conducted.

Particular importance will be attached to the expected impact of planned investments on energy security, reductions in energy intensity, unit electricity costs, economic efficiency and employment.

Consequently, meeting the statutory eligibility criteria will not, in itself, guarantee that a business receives funding.

7. CIT for the Fuel and Energy Sectors – Tax Rates Remain Unchanged

The second major component of the legislation is a temporary increase in corporate income tax for selected taxpayers operating in the fuel and energy sectors.

The following proposed tax rates have been retained:

Tax year	Proposed CIT rate
2027	30%
2028	26%
2029	23%
From 2030	Return to the standard 19% rate

The legislation includes special rules for taxpayers whose tax years do not coincide with the calendar year. These rules may affect the periods during which particular tax rates apply.

The increased CIT rates will apply to specified types of business activity, particularly natural gas and crude oil extraction, liquid fuel production, trading in certain fuels and gases, and electricity transmission and distribution.

As a general rule, businesses will also need to exceed a revenue threshold of EUR 50 million and meet additional conditions relating to their business activity structure.

For entities generating between 33% and less than 75% of their revenue from activities covered by the legislation, a special mechanism for determining the tax base subject to the increased CIT rates has been introduced.

8. Significant CIT Amendment – New EUR 750 Million Revenue Threshold

During parliamentary proceedings, the eligibility conditions determining which taxpayers will be subject to increased CIT rates were modified.

Under the original government proposal, one of the conditions for applying the increased CIT rates was that the taxpayer belonged to a qualifying domestic or multinational group within the meaning of the Polish top-up taxation regulations.

However, the version passed by the Sejm introduces Article 38ae(5), under which this group membership requirement will not apply to taxpayers whose revenue in the preceding tax year exceeded the equivalent of EUR 750 million.

This means that a very large business conducting qualifying activities may become subject to increased CIT rates even if it does not meet this particular group membership requirement.

All other statutory conditions will still need to be satisfied.

As a result, the amendment may expand the range of companies subject to the new taxation rules.

9. Certain Restructuring Provisions Have Also Been Tightened

The legislation also modifies the rules governing the application of increased CIT rates in connection with corporate reorganisations.

One significant change is the reduction, from 20% to 10%, of the threshold relating to the value of assets transferred in connection with a corporate division, subject to the other statutory conditions being satisfied.

More detailed rules have also been introduced concerning the application of increased CIT rates to companies acquiring assets through specified restructuring transactions.

In certain circumstances, the legislation provides for the increased rates to apply to the entity acquiring the assets in the year of acquisition and the following tax year, or during the first two tax years of a newly established entity.

These provisions are particularly relevant for corporate groups planning divisions, contributions in kind of enterprises or organised parts of enterprises, and changes to their business structures.

Before undertaking such transactions, companies will need to assess not only their current business activities but also the potential tax consequences arising from the proposed special provisions.

10. Entry into Force and Launch of the Support Programme

The legislation is scheduled to enter into force on 1 January 2027.

However, this does not mean that businesses will automatically be able to apply for subsidies from that date.

Several additional steps will still be required:

• Completion of the legislative process in the Senate and the presidential stage.

• Adoption of the aid programme by the Council of Ministers within three months of the legislation entering into force.

• Appointment of the selection committee.

• Announcement of application rounds and detailed participation requirements.

• Receipt of a positive decision from the European Commission confirming that the aid is compatible with the internal market.

Furthermore, Article 34 expressly makes the application of the principal provisions concerning the support programme conditional on the increased CIT provisions entering into force on 1 January 2027.

This means that the aid and taxation components of the legislation are also linked through the provisions governing its application.

11. What Does the Sejm’s Adoption of the Bill Mean for Businesses?

For energy-intensive businesses, the adoption of the bill by the Sejm marks another advanced stage in the development of Poland’s national CISAF support mechanism.

The removal of the 20% additional investment financing requirement and the obligation to hold legal rights to the investment property may facilitate the preparation of investment projects.

At the same time, retaining the competitive allocation procedure means that meeting the formal eligibility requirements will not automatically result in funding being awarded.

The coming months will be important both for businesses intending to apply for support and for entities potentially affected by increased taxation.

Companies should already consider reviewing their PKD classifications, industrial consumer status, actual electricity consumption in 2026, investment implementation capabilities and any existing compensation received for indirect emission costs.

The final rules governing the programme will depend on further legislative proceedings, the European Commission’s decision and the detailed aid programme adopted by the Council of Ministers.

Contact

If you have any questions regarding eligibility for support under CISAF, the rules for accounting for State aid, or the tax implications of the new regulations, please contact:

Krzysztof Wiński
Partner, Thedy & Partners
Email: krzysztof.winski@thedy.pl
Phone: +48 519 506 434