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 a flat-rate tax.
The new thresholds for reduced corporate tax, simplified VAT, and flat-rate tax are 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. Alternatively, they can choose the distribution tax regime, which applies a 10% tax rate on distributed profits.
In 2025, the simplified VAT regime for small taxpayers has a supply threshold of PLN 8,569,200. The threshold for agents and commissionaires is set at PLN 207,000.
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 and startups can opt for a simplified flat-rate tax if their 2024 revenue is up to PLN 8,569,200. The simplified flat-rate tax rates for startups vary based on the type of activity and are set at 17%, 12.5%, 8.5%, 5.5%, or 3%.
