Tax limits in Poland in 2021
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:
getsix Tax & Legal:
Aneta Majchrowicz-Bączyk
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.
***
This circular is non-binding information and serves for general information purposes. The information provided does not constitute legal, tax or management advice and does not replace individual advice. Despite careful processing, all information in this circular is provided without any guarantee for the accuracy, up-to-date nature or completeness of the information. The information in this circular is not suitable as the sole basis for action and cannot replace actual advice in individual cases. The liability of the authors or getsix® are excluded. We kindly ask you to contact us directly for a binding consultation if required. The content of this circular is the intellectual property of getsix® or its partner companies and is protected by copyright. Users of this information may download, print and copy the contents of the circular exclusively for their own purposes.
