Guide to the Polish minimum CIT rules to be applied from 2024

Polish minimum corporate income tax (CIT) regulations will come into effect from January 1 2024. This 10% minimum tax will be applicable to companies with Polish tax residency and domestic tax capital groups if, during the tax year:

• They incurred a loss from a source of income other than capital gains; or
• Their non-capital gains profit was lower than 2% of their total income from sources other than capital gains.

The law includes a guideline for determining a loss for minimum tax purposes, meaning that an accounting loss might not always lead to minimum taxation.

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#MORE in International Tax Review article by Konrad Medolinski >
https://www.internationaltaxreview.com/article/2chjdx5r59vxayre1o6io/sponsored/guide-to-the-polish-minimum-cit-rules-to-be-applied-from-2024.