In 2021, current income limits concerning inter alia status of small-business enterprises:
- Small-business enterprises (mały podatnik) for PIT / CIT: 9,031,000.00 PLN.
- Small-business enterprises (mały podatnik) for VAT: 5,418,000.00 PLN.
- Income limit that entitles lump-sum of taxation of recognised income will increase in 2021 to 2,000,000.00 EUR, which corresponds to 9,030,600.00 PLN in 2021.
- The amount of net income that requires to bring records of accounts by individuals, partnerships of individuals, partnerships of individuals, partnerships and social co-operatives – 9,030,600.00 PLN.
- Maximum total amount of depreciation in a year, as part of one-off depreciation – 266,000.00 PLN.
If you have any additional questions about tax or require further information, please contact your relevant contact person who will forward your enquiry to the department:
Partner / Attorney at law (PL)
Specialisation: Tax law
Head of getsix Tax & Legal
getsix Tax & Legal
Our specialist tax advisors, headed by Mrs. Aneta, are at your disposal. You will find the contact form on the getsix website.