{"id":569,"date":"2019-03-11T12:55:39","date_gmt":"2019-03-11T11:55:39","guid":{"rendered":"https:\/\/progressholding.pl\/?p=569"},"modified":"2024-12-31T10:05:14","modified_gmt":"2024-12-31T09:05:14","slug":"nowy-podatek-dochodowy-dla-firm-cit-9","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/new-income-tax-for-companies-cit-9\/","title":{"rendered":"New income tax for companies (CIT 9%)"},"content":{"rendered":"<p>On January 1, 2019, a&nbsp;preferential tax rate of 9% entered into force (we apply it only in relation to income earned since the mentioned date). It results from the Act of 23.10.2018 amending the Income Tax Act. This rate should be applied by taxpayers to settle advances in 2019 and to prepare the settlement for 2019, which should be submitted in the next year.<\/p>\n<p>&nbsp;<\/p>\n<p>The rate will be applicable to a&nbsp;specific group of companies. They must meet the following two conditions:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>revenues in a&nbsp;given tax year cannot exceed <\/strong><strong>EUR 1.2 million<\/strong> (conversion of amounts expressed in EUR is made according to the average exchange rate of that currency made available by the NBP on the first business day of the tax year, rounded to 1000 PLN);<\/li>\n<li><strong>the entity must have the status of a&nbsp;small <\/strong><strong>taxpayer<\/strong>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Those who were also active in the previous year, in order to determine whether they will be able to take advantage of the 9% CIT rate, will have to take into account the revenues from the previous year (here also the status of small taxpayer is needed) and the current year. As regards taxpayers who are just starting their business activity, they will be required to take into account only revenues from the current year.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Important!<\/strong> If the sum of revenues generated in a&nbsp;given year does not exceed 1.2 million EUR, we apply the rate of 9%, while if all revenues exceed the threshold, the rate of 19% already applies.<\/p>","protected":false},"excerpt":{"rendered":"<p>On January 1, 2019, a&nbsp;preferential tax rate of 9% entered into force (we apply it only in relation to income earned since the mentioned date). It results from the Act of 23.10.2018 amending the Income Tax Act. This rate should be applied by taxpayers to settle advances in 2019 and to prepare the settlement for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-569","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nowosci"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"On January 1, 2019, a preferential tax rate of 9% entered into force (we apply it only in relation to income earned since the mentioned date). It results from the Act of 23.10.2018 amending the Income Tax Act. This rate should be applied by taxpayers to settle advances in 2019 and to prepare the settlement\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Jan Kowalski\"\/>\n\t<meta name=\"yandex-verification\" content=\"64c0afe43e6d5416\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/progressholding.pl\/en\/new-income-tax-for-companies-cit-9\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.1.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Progress Holding - Progress Holding prowadzi szeroki zakres us\u0142ug dla firm. 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