Saturday, 29 August 2026
Poland is preparing another year of substantial public spending in 2027, with the government directing significant resources towards defence, transport infrastructure, energy security, healthcare and housing while forecasting continued economic growth.
Under the draft budget adopted by the government, state expenditure is planned at PLN 977.6 billion, against revenues of PLN 695 billion. This would leave a maximum state-budget deficit of PLN 282.6 billion, illustrating the fiscal cost of maintaining extensive investment and social programmes while increasing security expenditure.
Defence remains one of the largest priorities. Combined resources from the budget and the Armed Forces Support Fund are expected to reach PLN 198.1 billion, equivalent to 4.51% of projected GDP. Further expenditure of PLN 36.5 billion is planned for the police, Border Guard, fire services, State Protection Service and security agencies.
The scale of defence expenditure increasingly overlaps with Poland’s infrastructure strategy. Transport links, ports and energy facilities are being developed not only to increase economic capacity but also to strengthen the country’s ability to move military personnel and equipment and maintain essential services.
Road and railway programmes alone are expected to receive PLN 62.4 billion in 2027, excluding expenditure associated with the Central Transport Port. Of this amount, PLN 26.4 billion is expected to come directly from the state budget.
Around PLN 16.4 billion is planned for the national road development programme, while PLN 1.7 billion is allocated to the programme delivering 100 bypasses. Among the strategically important projects is the new DK7 connection known as the Red Road, intended to improve access to the Port of Gdynia. The project is currently estimated at approximately PLN 4.5 billion and is regarded as important both for freight movements and military mobility.
Railway investment will include restoring connections to locations that have been without passenger rail services for years, including Olecko, Bytów, Nowy Dwór Gdański and Limanowa. The government is also planning infrastructure improvements allowing trains to operate at up to 250 km/h on routes connecting Warsaw with Kraków, Katowice and Wrocław.
Poland’s maritime infrastructure programme provides another source of construction activity. Approximately PLN 2.4 billion of state expenditure is planned for the maritime economy, including PLN 1.2 billion associated with multi-year programmes.
Projects include infrastructure serving the FSRU terminal being developed in the Gulf of Gdańsk, a marine facility supporting construction of Poland’s first nuclear power station and improvements to maritime access around Świnoujście and Szczecin. The FSRU project is expected to provide capacity equivalent to around 30% of Poland’s annual gas requirements.
Energy investment is another significant component of the programme. The government plans expenditure of PLN 19.7 billion on energy security and transformation, around PLN 1.5 billion more than in 2026.
Within this allocation, PLN 8 billion has been reserved for capital connected with development of Poland’s first nuclear power plant. Other projects identified by the government include the 1.5 GW Baltica 2 offshore wind development, new gas-fired generating capacity in Rybnik and a lithium-ion energy storage facility at Żarnowiec.
The combination of nuclear, offshore wind, conventional generation, storage and grid-related infrastructure points towards a substantial long-term construction pipeline. It also has implications for industrial and logistics property because access to reliable electricity capacity is becoming increasingly important for manufacturers, data centres and other energy-intensive occupiers.
Housing receives a considerably smaller but still significant allocation. The government plans PLN 5.8 billion of housing expenditure in 2027, with funding intended to support municipal and social housing construction and renovation. Student accommodation will also form part of the programme through investment in new and refurbished dormitories.
The spending plans extend into industrial policy. Around PLN 3.6 billion is earmarked for measures supporting energy-intensive Polish industries, while more than PLN 1 billion is planned for development of the country’s space sector.
Science and higher education expenditure is expected to reach PLN 46.2 billion, an increase of more than PLN 2.6 billion from 2026. The programme includes university funding as well as research infrastructure, artificial intelligence computing capacity, supercomputing and cybersecurity investment.
Healthcare represents another major spending commitment. Total expenditure is projected at PLN 274.1 billion, PLN 26.3 billion more than in 2026. This includes PLN 41.5 billion in funding for the National Health Fund, an increase of PLN 15.5 billion.
Large social programmes will continue alongside the investment agenda. The Family 800+ programme is allocated PLN 60.8 billion, Active Parent PLN 7 billion and support benefits for people with disabilities PLN 12.6 billion. Another PLN 32.1 billion is planned for the additional 13th and 14th pension payments.
The budget is based on the assumption that Poland’s economy will expand by 3.0% in 2027, with average annual inflation of 2.8% and average wages increasing by 5.9%. The government expects unemployment to remain broadly unchanged.
Revenue is forecast to increase to PLN 695 billion, around 7.8% above the amount contained in the 2026 Budget Act. Tax receipts are expected to reach PLN 622.4 billion, supported by economic growth as well as changes to taxation and collection.
VAT revenue is projected at PLN 363.7 billion, while CIT receipts are forecast at PLN 94.6 billion. The government is also proposing changes affecting some of Poland’s largest companies, including an increase in the basic CIT rate from 19% to 22% for taxpayers with annual revenues above €50 million, excluding banks already covered by a separate higher rate.
For the property and construction sectors, the significance of the 2027 budget lies in the breadth of capital programmes rather than any single allocation. Roads, railways, ports, nuclear power, offshore energy, housing and strategic industrial infrastructure together create a sizeable pipeline extending across numerous regions and property sectors.
The fiscal position provides the counterbalance. Planned expenditure exceeds state-budget revenue by more than PLN 280 billion, while Poland remains subject to European fiscal constraints. The government will therefore be attempting to sustain an ambitious investment programme while simultaneously financing defence, healthcare and extensive household support.
The 2027 plan consequently illustrates how Poland’s development strategy is increasingly linking economic infrastructure with national security. Transport corridors, ports and energy projects that improve the country’s commercial competitiveness can simultaneously strengthen military mobility and energy independence, potentially making strategic infrastructure one of the most important sources of Polish construction and investment activity in the coming years.
