<\/span><\/h4>\nThe minimum corporate tax will apply to the following persons\/organisations:
\n– To taxpayers with a seat or management in the territory of the Republic of Poland, responsible for paying taxes on all their income, regardless of its origin – i.e. to limited liability companies, joint-stock companies, ordinary joint-stock companies, limited liability partnerships, joint-stock limited partnerships and, under certain conditions, general partnerships;
\n– On tax equity groups;
\n– Taxpayers carrying on business through a foreign establishment located in the Republic of Poland who incurred a loss or whose income was less than 2% of the revenue for the tax year.<\/p>\n
The minimum tax will not apply to the following persons\/organisations:<\/em><\/p>\nPersonal Income Tax (PIT) taxpayers who are taxed on a lump sum, scale or flat tax and maintain a tax log of income and expenditure;
\non companies whose partners are only PIT payers (civil partnership, general partnership subject to PIT due to the nature of the shareholders, partnership);
\norganisations that do not have the status of a company within the meaning of the CIT Act and operate on the basis of separate acts (e.g. cooperatives, foundations, associations or public health institutions);
\nsmall CIT taxpayers whose annual gross sales income does not exceed \u20ac2 million;
\nstart-up taxpayers in the year they start their business and in the following two tax years.<\/p>\n
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