Entrepreneurs are subject to a minimum tax, If they show losses in their annual accounts or their returns are below 2%. revenues. The tax applies to companies and tax capital groups that have a registered office or management board in Poland.
Most importantly, the period envisaged for the new tax is three years. If in one of these years the profitability of the entrepreneur was more than 2%, in such a situation the minimum tax does not apply.
Tax is calculated in two ways. The tax base is either 4%. The company's revenues, or 2 percent of revenues, were boosted by debt and intangible financing. In both cases, the tax rate is 10%. the basics.
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Minimum tax not immediately and not for everyone
Please note that in the case of a minimum payment, the advance payment is not considered. This means that although the act came into effect in early 2024, the first charge of the new duty will occur in 2025.
Let's add that The minimum tax will not cover all enterprises. The list of exceptions includes financial institutions, municipal companies, mining companies receiving state aid, entities providing health care services and companies undergoing bankruptcy, liquidation or restructuring. “Even small tax payers” are exempted from this obligation.
The new tribute has long been controversial. – The complex formula for calculating taxes and the wide catalog of exceptions means that companies should carefully look at the new regulations – Quidea partner lawyer Michal Kwasniewski said in an interview with “Puls Biznesu”.
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