Impact of the Change in Corporate Income Tax Rate on the Net Result of the mBank Group in 2026 and in Q4 2025 Due to the Revaluation of the Net Position Related to Deferred Income Tax.

Impact of the Change in Corporate Income Tax Rate on the Net Result of the mBank Group in 2026 and in Q4 2025 Due to the Revaluation of the Net Position Related to Deferred Income Tax. Following the signing by the President of the Republic of Poland of the Act of November 6, 2025 Amending the Corporate Income Tax Act and the Act on Tax on Certain Financial Institutions, the Management Board of mBank S.A. (“Bank”) announces that the net result of the mBank Group in 2026 will decrease by an amount between PLN 800 million and PLN 900 million due to an increase in income tax expense. The actual impact on the net result will depend on the gross result achieved in 2026. Furthermore, the Bank has estimated the impact of the change in the corporate income tax rate on the value of the deferred tax asset based on balance sheet data available as of 30 September 2025. The value by which the deferred tax asset would increase amounts to PLN 125 million and would positively affect the net result of the mBank Group. The actual impact of the change in corporate income tax rates on the net result in Q4 2025 may differ from the stated amount due to fluctuations in the Bank’s balance sheet positions.