Poland has set the thresholds for certain regimes for small taxpayers for 2023, including the reduced corporate tax rate, simplified VAT regime, investment incentive deduction, and simplified flat-rate tax. The thresholds are as follows:
- The revenue threshold for treatment as a small taxpayer and eligible for the reduced corporate tax rate (9%) or the reduced rate under the optional distribution tax regime (10%) tax on distributed profits for 2023 is PLN 9.654 million, inclusive of VAT, in 2…