Minimum tax
As of 1 January 2024, the deferral period for the application of the minimum income tax provisions introduced by the tax reform package “Polish Deal” (Polski Ład) will end. In accordance with the statutory assumptions, the purpose of the minimum tax is the taxation of the companies that make losses or have low taxable income.
The minimum CIT introduces a number of differences as compared to the “classic” CIT, such as:
- special tax loss/profitability calculation,
- possibility to choose a simplified tax basis,
- different tax basis,
- tax rate,
- entity exemptions (e.g. small taxpayers, financial corporations, startups).
The result of a wide range of application of the minimum tax regulations is that all CIT payers are obliged to review their tax returns. In 2025, the companies will be obliged to pay the minimum CIT for the first time.
Marzena Kidacka Ph.D.
partner, attorney-at-law, tax advisor, restructuring advisor
Our team offers advisory support in, among others:
- analysis of the obligation to pay the minimum CIT,
- determination of the tax basis and tax rate,
- calculation of the minimum CIT,
- preparation of an application for an individual tax interpretation and representation before the authorities.
Advisors
Radosław Bulejak Ph.D.
attorney-at-law, tax advisor, approved compliance officer (ACO)
