Year 2017 brings multiple changes in Polish tax regulations that entrepreneurs should be aware of, including:
LOWER INCOME TAX (CIT)
A new rate of 15% (instead of the previous 19%) was introduced for smaller companies. This rate is available for new businesses and companies that had income (including sales tax) not exceeding 1 200 000 euro (5 157 000 PLN in 2017) in the previous year. Capital groups are not allowed to use this rate.