Special CIT 15% tax for small entrepreneurs from 2017

According to the new rules, lower CIT tax will apply to the so-called small taxpayers, whose revenues from sales (along with the tax for goods and services) did not exceed in the previous fiscal year the equivalent in PLN of EUR 1,2 mln (i.e. PLN 5,157,000.00).

The solution also to the taxpayers at the start of their business activity. The preferential rate does not apply to companies using tax consolidation.