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; The supply threshold for the simplified VAT regime for small taxpayers is PLN 8,569,200 for 2025; For small taxpayers and newly established businesses,...