Poland has set the thresholds for certain regimes for small taxpayers, including the flat tax rate, reduced tax rate, simplified VAT, and investment incentive deduction as follows:
The simplified flat tax rate threshold for small businesses in Poland for 2019 has been set at revenue of PLN 1,069,875 in 2018. Businesses not exceeding that revenue amount have the option to apply a flat tax rate of 20%, 17%, 8.5%, 5.5% or 3% to business income depending on the activity type.
The income thresh…