By 2018, Poland had a CIT rate of 15% for small taxpayers. At the end of the year, the Law amending the law on personal income tax, the law on corporate income tax and some other laws (the official law of 2018 nr 2159) was signed.
CIT rate of 9% for small taxpayers, i.e. taxpayers whose gross revenue in the financial year did not exceed the value of 1.2 million euros on the Polish zloty from rounded up to 1000 zlotys, as well as taxpayers starting a business. It is worth noting that the preferential rate will only apply to sources of income other than capital gains (article 7B of the CIT law), which means that, for example, dividends are still subject to the 19% rate.
The exception to the application of the 9% rate is the enterprise that was created:
- in the event of a transformation of the legal form, a merger or a de-merger, with the exception of a transformation of a corporation into another corporation, or
- as a result of the transformation of an entrepreneur who is an individual carried out on its own behalf entrepreneurial activity, or a company that is not a legal entity, or
- by legal entities, individuals or organizational units without legal personality that have contributed to the taxpayer's initial capital a previously managed enterprise, an organized part of the enterprise or components of the property of this enterprise worth more than the total equivalent in the Polish zloty of not less than 10.000 euros
- by legal entities, individuals or organizational units without legal personality that pay non-cash contributions to the initial capital of the taxpayer, assets obtained through these people or units as a result of the liquidation of another taxpayers, if these persons or units had shares (stocks) of other dissolved taxpayers, or
- by legal entities, individuals or organizational units without legal personality, if in the tax year in which the taxpayer was established, and in the tax year following that, the initial capital to that company was contributed in form of previously carried out enterprise, organized part of the enterprise or components of the property of the enterprise of the value exceeding the Polish zloty equivalent of EUR 10 000.