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Poland Sets 2022 Thresholds for Reduced Tax Rate, Simplified VAT, Investment Incentive, Simplified Flat-Rate Tax, and Social Security Contribution Cap

03 March 2022

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Approved Changes

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Poland

Poland has set the thresholds for certain regimes for small taxpayers for 2022, 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%) for 2022 is PLN 9.188 million, inclusive of VAT, in 2021; The supply threshold for the simplified VAT regime for small taxpayers is PLN 5.513 million for 2022; For small taxpayers and newly established businesses, the investment incentive deduction for fixed assets in asset groups 3 to 8...