{"id":4995,"date":"2025-06-18T09:52:20","date_gmt":"2025-06-18T07:52:20","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=4995"},"modified":"2025-06-18T09:52:20","modified_gmt":"2025-06-18T07:52:20","slug":"zmiany-w-podatkach-w-polsce-2025-zus-vat","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/poland-tax-changes-2025-guide-to-zus-vat-and-cit\/","title":{"rendered":"Poland Tax Changes 2025: Guide to ZUS, VAT, and CIT"},"content":{"rendered":"<p><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/poland-tax-changes-2025-guide-to-zus-vat-and-cit\/#what-changes-in-polands-tax-legislation-are-expected-in-2025\" >What changes in Poland&#8217;s tax legislation are expected in 2025?<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/poland-tax-changes-2025-guide-to-zus-vat-and-cit\/#insurance-contributions-%e2%80%93-reduction-of-the-minimum-base\" >Insurance contributions \u2013 reduction of the minimum base<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/poland-tax-changes-2025-guide-to-zus-vat-and-cit\/#how-will-the-taxable-base-be-calculated\" >How will the taxable base be calculated?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/poland-tax-changes-2025-guide-to-zus-vat-and-cit\/#new-limit-for-small-vat-payers\" >New limit for small VAT payers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/poland-tax-changes-2025-guide-to-zus-vat-and-cit\/#new-thresholds-and-limits-for-business-in-poland-in-2025\" >New thresholds and limits for business in Poland in 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/poland-tax-changes-2025-guide-to-zus-vat-and-cit\/#real-estate-taxes\" >Real estate taxes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/poland-tax-changes-2025-guide-to-zus-vat-and-cit\/#new-opportunities-for-entrepreneurs-in-the-eu-from-2025\" >New opportunities for entrepreneurs in the EU from 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/poland-tax-changes-2025-guide-to-zus-vat-and-cit\/#contact\" >Contact<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"what-changes-in-polands-tax-legislation-are-expected-in-2025\"><\/span>What changes in Poland&#8217;s tax legislation are expected in 2025?<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<ul>\n<li><a href=\"#zus-2025\">ZUS Contribution Increase in 2025<\/a><\/li>\n<li><a href=\"#health-insurance\">Health Insurance \u2013 Lowering the Base<\/a><\/li>\n<li><a href=\"#taxable-base\">Calculating the Taxable Base<\/a><\/li>\n<li><a href=\"#small-vat-payer-limit\">New Limit for Small VAT Payers<\/a><\/li>\n<li><a href=\"#new-limits-2025\">New Thresholds and Limits for Business in 2025<\/a><\/li>\n<li><a href=\"#real-estate-taxes\">Real Estate Taxes<\/a><\/li>\n<li><a href=\"#eu-opportunities\">New Opportunities in the EU from 2025<\/a><\/li>\n<li><a href=\"#contact\">Contact<\/a><\/li>\n<\/ul>\n<p>In 2025, Poland is introducing significant changes to its tax legislation that will affect how business is conducted. We will help entrepreneurs operating as a&nbsp;&#8220;sp\u00f3\u0142ka&#8221; (company) understand the main changes in Polish taxes and prepare for the new requirements.<\/p>\n<p>In 2025, Polish entrepreneurs will face an increase in ZUS (Social Insurance Institution) contributions. A rise in the minimum wage and legislative changes will lead to an increase in the basic contribution to PLN 1,773.96 per month \u2013 PLN 173.64 more than in 2024. This amount includes contributions for pension, disability, sickness, accident insurance, and the Labour Fund. Entrepreneurs using the simplified Ma\u0142y ZUS Plus system will also feel the increase \u2013 their contribution will rise by PLN 32.96, reaching PLN 442.90 per month.<\/p>\n<h2 id=\"health-insurance\"><span class=\"ez-toc-section\" id=\"insurance-contributions-%e2%80%93-reduction-of-the-minimum-base\"><\/span>Insurance contributions \u2013 reduction of the minimum base<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>From February 1, 2025, to January 31, 2026, the base for calculating health insurance contributions for entrepreneurs in Poland using the general tax scale or the flat tax has been reduced. It is now 75% of the minimum wage set for 2025 at PLN 4,666. Thus, the minimum base for calculating the contribution is PLN 3,499.50.<\/p>\n<p>Please note: for flat-tax payers, the minimum contribution cannot be less than 9% of this minimum base (PLN 3,499.50).<\/p>\n<h2 id=\"taxable-base\"><span class=\"ez-toc-section\" id=\"how-will-the-taxable-base-be-calculated\"><\/span>How will the taxable base be calculated?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Starting in 2025, income from the sale of fixed assets (equipment, vehicles, office equipment, furniture) and intangible assets (licenses, software, patents, copyrights) used in the business will be excluded from the taxable base. This is intended to encourage entrepreneurs to upgrade their assets and innovate without increasing their tax burden.<\/p>\n<h2 id=\"small-vat-payer-limit\"><span class=\"ez-toc-section\" id=\"new-limit-for-small-vat-payers\"><\/span>New limit for small VAT payers<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>From 2025, small VAT payers in Poland will be able to use the cash accounting method and quarterly VAT settlements with a&nbsp;turnover of up to PLN 8.569 million. This is an important change for companies wishing to take advantage of simplified tax systems.<\/p>\n<h2 id=\"new-limits-2025\"><span class=\"ez-toc-section\" id=\"new-thresholds-and-limits-for-business-in-poland-in-2025\"><\/span>New thresholds and limits for business in Poland in 2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In 2025, entrepreneurs will see changes in Polish tax legislation affecting accounting practices. Key amendments concern revenue and VAT limits.<\/p>\n<ul>\n<li><strong>Accounting<\/strong> &#8211; the revenue threshold requiring full accounting records is increased from EUR 2 million to EUR 2.5 million (\u2248PLN 10.7 million). This change will affect natural persons, partners in civil law partnerships (Sp\u00f3\u0142ka Cywilna), general partnerships of natural persons (Sp\u00f3\u0142ka Jawna), and partnerships (Sp\u00f3\u0142ka partnerska).<\/li>\n<li><strong>Value Added Tax (VAT):<\/strong>\n<ul>\n<li>Legal entities: The VAT exemption limit remains at PLN 200,000.<\/li>\n<li>Small VAT payers: A new limit of PLN 8.569 million has been introduced.<\/li>\n<li>EU transactions: The VAT exemption limit for transactions in EU countries is EUR 100,000 (total turnover in all EU countries).<\/li>\n<\/ul>\n<\/li>\n<li><strong>Corporate Income Tax (CIT)<\/strong> &#8211; for corporate groups with revenues exceeding EUR 750 million, a&nbsp;compensatory tax (<em>podatek wyr\u00f3wnawczy<\/em>) of 15% of income is introduced. This tax must be paid in each country where the company operates. These changes require careful study and adaptation of business processes.<\/li>\n<\/ul>\n<h2 id=\"real-estate-taxes\"><span class=\"ez-toc-section\" id=\"real-estate-taxes\"><\/span>Real estate taxes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As of January 1, 2025, changes to real estate taxation came into effect. The Act on Local Taxes and Fees now contains clear definitions of &#8220;building&#8221; and &#8220;structure,&#8221; eliminating the need to refer to the Construction Law. The tax on structures remains at 2% of their value.<\/p>\n<h2 id=\"eu-opportunities\"><span class=\"ez-toc-section\" id=\"new-opportunities-for-entrepreneurs-in-the-eu-from-2025\"><\/span>New opportunities for entrepreneurs in the EU from 2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>From 2025, the European market will become more accessible for entrepreneurs: the VAT exemption will no longer be limited to Poland but will extend across the entire EU. This will significantly simplify international business expansion.<\/p>\n<p>However, not everyone will be able to use the simplified scheme. The following criteria must be met:<\/p>\n<ul>\n<li><strong>Annual turnover<\/strong> &#8211; in the current and previous year, the company&#8217;s total turnover in all EU countries must not exceed EUR 100,000.<\/li>\n<li><strong>Turnover in each country<\/strong> &#8211; sales in each individual EU country must not exceed the established national VAT exemption limit (e.g., in Poland \u2014 PLN 200,000).<\/li>\n<\/ul>\n<p>The registration procedure is quite simple &#8211; Polish entrepreneurs submit an application to the tax office (Urz\u0105d Skarbowy) and then report their turnover quarterly for each country of operation.<\/p>\n<h2 id=\"contact\"><span class=\"ez-toc-section\" id=\"contact\"><\/span>Contact<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If you would like more information or have any questions, please contact our managers for a&nbsp;prompt consultation: <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>What changes in Poland&#8217;s tax legislation are expected in 2025? ZUS Contribution Increase in 2025 Health Insurance \u2013 Lowering the Base Calculating the Taxable Base New Limit for Small VAT Payers New Thresholds and Limits for Business in 2025 Real Estate Taxes New Opportunities in the EU from 2025 Contact In 2025, Poland is introducing [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":4996,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=4995"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4995\/revisions"}],"predecessor-version":[{"id":4997,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4995\/revisions\/4997"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/4996"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=4995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=4995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=4995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}