Project adopted by the Sejm Polish Deal is to be the largest tax reduction system in years. There are several changes to the original plans, including the clearing of the largest taxpayers.
A new tax has been introduced on capital companies and tax groups that show losses or whose income is below 1% revenue from operating activities without acquisition of fixed assets. In order to reduce the so-called optimization of these corporations, they will have to pay a tax of 0.4% revenues of the company and 10% passive expenditure. Tax deduction will be paid in Poland CIT. Minister Sarnowski assures that they will not be subject to tax
companies which bear real investment expenditure,
companies in the financial sector,
companies within first three years of activity,
companies that have proven a decline in turnover due to pandemic,
companies with a simple ownership structure,
companies that will pay Estonian CIT.
The expected revenue for this tax is to be 2,000,000,000 PLN. These are to be intended, among other things, for a government-led social policy.