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Poland Small Taxpayer Thresholds for Reduced Tax Rate, Simplified VAT, Investment Incentive, and Flat Tax Rates for 2020

|Approved Changes|Poland
Poland

Poland has set the thresholds for certain regimes for small taxpayers, including the reduced corporate tax rate, simplified VAT regime, investment incentive deduction, and flat tax rates as follows:

  • The revenue threshold for treatment as a small taxpayer and eligible for the reduced corporate tax rate (9%) for 2020 is PLN 8.747 million, inclusive of VAT, in 2019;
  • The supply threshold for the s…

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