Poland has set its 2026 thresholds for key small-taxpayer regimes, aligning them with the PLN equivalents of EUR 2 million and EUR 50,000. Small businesses with 2025 revenue up to around PLN 8.5 million can access reduced corporate tax rates, simplified VAT cash accounting, and a flat-rate tax option, while the investment incentive deduction is capped at PLN 213,000.
Poland has announced the thresholds for several small-taxpayer regimes, including the reduced corporate tax rate, the simplified VAT scheme, the simplified flat-rate tax, and the investment incentive deduction for 2026.
The new thresholds correspond to the PLN equivalents of EUR 2 million (for the reduced tax rate, VAT regime, and flat-rate tax) and EUR 50,000 (for the investment incentive).
The thresholds are as follows:
Reduced corporate tax rate
Small taxpayers may qualify for the reduced 9% corporate tax rate (or 10% under the optional distribution tax regime) for 2026 if their 2025 revenue, including VAT, does not exceed PLN 8,517,000.
Simplified VAT regime (cash accounting)
For 2026, the simplified VAT cash-accounting regime is available to small taxpayers whose supplies do not exceed PLN 8,517,000.
Simplified flat-rate (lump-sum) tax
Small businesses can use the simplified flat-rate tax regime in 2026 if their 2025 revenue is no more than PLN 8,517,200.
Investment incentive deduction
The investment incentive deduction for fixed assets in asset groups 3–8 (excluding passenger cars) is capped at PLN 213,000 for 2026. This applies to both small taxpayers and newly established businesses.
Earlier, in November 2025, Polish small businesses and startups can benefit from reduced tax rules if their 2024 revenue (including VAT) does not exceed PLN 8,569,200. Eligible taxpayers may use a 9% corporate tax rate or a 10% distribution tax, and can opt for a simplified VAT regime. They can also deduct up to PLN 214,000 for qualifying fixed asset investments and choose a flat rate of 3% to 17%, depending on the activity.
