Poland has set the thresholds for certain regimes for small taxpayers for 2025, 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 2025 is PLN 8,569,200, inclusive of VAT, in 2024;…