Poland has announced new thresholds for various tax regimes for small taxpayers in 2025. These include a reduced corporate tax rate, an investment incentive deduction, a simplified VAT regime and flat-rate tax.
The new thresholds for reduced corporate tax, simplified VAT, and flat-rate tax is based on PLN equivalents of EUR 2 million, and EUR 50,000 for the investment incentive deduction.
In 2025, small taxpayers in Poland will benefit from reduced corporate tax rates (9%) if their revenue, including VAT, is PLN 8,569,200 in 2024.
In 2025, the simplified VAT regime for small taxpayers has a supply threshold of PLN 8,569,200.
Small taxpayers and new businesses can deduct up to PLN 214,000 for fixed asset investments in asset groups 3 to 8 (excluding passenger cars) in 2025.
For 2025, small businesses can opt for a simplified flat-rate tax if their 2024 revenue is up to PLN 8,569,200.
