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Poland Sets 2021 Thresholds for Reduced Tax Rate, Simplified VAT, Investment Incentive, Simplified Flat-Rate Tax, and Social Security Contribution Cap

|Approved Changes|Poland
Poland

Poland has set the thresholds for certain regimes for small taxpayers, including the reduced corporate tax rate, simplified VAT regime, investment incentive deduction, and simplified flat-rate tax as follows:

  • The revenue threshold for treatment as a small taxpayer and eligible for the reduced corporate tax rate (9%) for 2021 is PLN 9.031 million, inclusive of VAT, in 2020;
  • The supply threshold…

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