{"id":5561,"date":"2025-11-10T14:06:23","date_gmt":"2025-11-10T13:06:23","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5561"},"modified":"2025-11-12T14:20:54","modified_gmt":"2025-11-12T13:20:54","slug":"ulgi-podatkowe-dla-malych-firm-w-polsce-co-mozesz-odliczyc-w-2026","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043b\u044c\u0433\u043e\u0442\u044b \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u041f\u043e\u043b\u044c\u0448\u0435 \u2013 \u0447\u0442\u043e \u043c\u043e\u0436\u043d\u043e \u0432\u044b\u0447\u0435\u0441\u0442\u044c \u0432 2026 \u0433\u043e\u0434\u0443?"},"content":{"rendered":"<p><\/p>\n<article>\n<p>\u0412 2026 \u0433\u043e\u0434\u0443 \u043c\u0430\u043b\u0430\u044f \u0444\u0438\u0440\u043c\u0430 \u0441\u043c\u043e\u0436\u0435\u0442 \u0432\u044b\u0447\u0435\u0441\u0442\u044c \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0430 \u0438\u043d\u043d\u043e\u0432\u0430\u0446\u0438\u0438, \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0438\u0435 \u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438. \u0412\u044b \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u0432\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438, \u043b\u044c\u0433\u043e\u0442\u0430\u043c\u0438 \u041d\u0418\u041e\u041a\u0420 (B+R), IP Box 5%, \u043b\u044c\u0433\u043e\u0442\u043e\u0439 \u043d\u0430 \u043f\u0440\u043e\u0442\u043e\u0442\u0438\u043f, \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0438\u0435, \u0440\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044e, \u0441\u043f\u043e\u043d\u0441\u043e\u0440\u0441\u0442\u0432\u043e, \u0435\u0434\u0438\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0439 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u0435\u0439 \u0438 \u00ab\u0431\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u00bb. \u041d\u0438\u0436\u0435 \u044f \u043e\u0431\u044a\u044f\u0441\u043d\u044f\u044e \u043f\u0440\u0430\u0432\u0438\u043b\u0430, \u043b\u0438\u043c\u0438\u0442\u044b \u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b.<\/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\" 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href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%9c%d0%be%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%ba%d0%be%d0%bc%d0%b1%d0%b8%d0%bd%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d1%82%d1%8c-%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d1%83-%d0%9d%d0%98%d0%9e%d0%9a%d0%a0-%d1%81-ip-box-5\" >\u041c\u043e\u0436\u043d\u043e \u043b\u0438 \u043a\u043e\u043c\u0431\u0438\u043d\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043b\u044c\u0433\u043e\u0442\u0443 \u041d\u0418\u041e\u041a\u0420 \u0441 IP Box 5%?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%9c%d0%b8%d0%bd%d0%b8%d0%bc%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9-%d0%bd%d0%b0%d0%b1%d0%be%d1%80-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d0%be%d0%b2\" >\u041c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u043d\u0430\u0431\u043e\u0440 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%9a%d0%b0%d0%ba-%d0%b4%d0%b5%d0%b9%d1%81%d1%82%d0%b2%d1%83%d0%b5%d1%82-%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d0%b0-%d0%bd%d0%b0-%d1%80%d0%be%d0%b1%d0%be%d1%82%d0%b8%d0%b7%d0%b0%d1%86%d0%b8%d1%8e-%d0%b4%d0%be-%d0%ba%d0%be%d0%bd%d1%86%d0%b0-2026-%d0%b3%d0%be%d0%b4%d0%b0\" >\u041a\u0430\u043a \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u043b\u044c\u0433\u043e\u0442\u0430 \u043d\u0430 \u0440\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044e \u0434\u043e \u043a\u043e\u043d\u0446\u0430 2026 \u0433\u043e\u0434\u0430?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%9f%d0%b5%d1%80%d0%b5%d1%87%d0%b5%d0%bd%d1%8c-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d0%be%d0%b2\" >\u041f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%92-%d1%87%d0%b5%d0%bc-%d0%b7%d0%b0%d0%ba%d0%bb%d1%8e%d1%87%d0%b0%d0%b5%d1%82%d1%81%d1%8f-%d1%81%d1%82%d0%b0%d1%82%d1%83%d1%81-%c2%ab%d0%b1%d0%b5%d0%b7%d0%bd%d0%b0%d0%bb%d0%b8%d1%87%d0%bd%d0%be%d0%b3%d0%be-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%89%d0%b8%d0%ba%d0%b0%c2%bb-%d1%82%d0%b5%d1%80%d0%bc%d0%b8%d0%bd%d0%b0%d0%bb\" >\u0412 \u0447\u0435\u043c \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u0442\u0441\u044f \u0441\u0442\u0430\u0442\u0443\u0441 \u00ab\u0431\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u00bb (\u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043b)?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%a3%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8f-%d0%b8-%d0%b2%d1%8b%d1%87%d0%b5%d1%82%d1%8b\" >\u0423\u0441\u043b\u043e\u0432\u0438\u044f \u0438 \u0432\u044b\u0447\u0435\u0442\u044b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%a1%d1%82%d0%be%d0%b8%d1%82-%d0%bb%d0%b8-%d1%80%d0%b0%d1%81%d1%81%d0%bc%d0%b0%d1%82%d1%80%d0%b8%d0%b2%d0%b0%d1%82%d1%8c-%d1%8d%d1%81%d1%82%d0%be%d0%bd%d1%81%d0%ba%d0%b8%d0%b9-cit-%d0%ba%d0%b0%d0%ba-%d0%b0%d0%bb%d1%8c%d1%82%d0%b5%d1%80%d0%bd%d0%b0%d1%82%d0%b8%d0%b2%d1%83\" >\u0421\u0442\u043e\u0438\u0442 \u043b\u0438 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0442\u044c \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0439 CIT \u043a\u0430\u043a \u0430\u043b\u044c\u0442\u0435\u0440\u043d\u0430\u0442\u0438\u0432\u0443?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%9e%d1%81%d0%bd%d0%be%d0%b2%d0%bd%d1%8b%d0%b5-%d0%bf%d1%80%d0%b5%d0%b8%d0%bc%d1%83%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%b0\" >\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%9a%d0%b0%d0%ba-%d1%8d%d1%82%d0%be-%d0%b2%d1%8b%d0%b3%d0%bb%d1%8f%d0%b4%d0%b8%d1%82-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d0%ba%d0%b5-%d0%9e%d0%bf%d1%8b%d1%82-progress-holding\" >\u041a\u0430\u043a \u044d\u0442\u043e \u0432\u044b\u0433\u043b\u044f\u0434\u0438\u0442 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435? \u041e\u043f\u044b\u0442 Progress Holding<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%a7%d0%b0%d1%81%d1%82%d0%be-%d0%b7%d0%b0%d0%b4%d0%b0%d0%b2%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5-%d0%b2%d0%be%d0%bf%d1%80%d0%be%d1%81%d1%8b\" >\u0427\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%9c%d0%be%d0%b3%d1%83-%d0%bb%d0%b8-%d1%8f-%d0%be%d0%b1%d1%8a%d0%b5%d0%b4%d0%b8%d0%bd%d0%b8%d1%82%d1%8c-%d0%9d%d0%98%d0%9e%d0%9a%d0%a0-%d1%81-%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d0%be%d0%b9-%d0%bd%d0%b0-%d0%bf%d1%80%d0%be%d1%82%d0%be%d1%82%d0%b8%d0%bf-%d0%b8-ip-box\" >\u041c\u043e\u0433\u0443 \u043b\u0438 \u044f \u043e\u0431\u044a\u0435\u0434\u0438\u043d\u0438\u0442\u044c \u041d\u0418\u041e\u041a\u0420 \u0441 \u043b\u044c\u0433\u043e\u0442\u043e\u0439 \u043d\u0430 \u043f\u0440\u043e\u0442\u043e\u0442\u0438\u043f \u0438 IP Box?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%9a%d0%b0%d0%ba-%d0%bf%d1%80%d0%be%d0%b2%d0%b5%d1%80%d0%b8%d1%82%d1%8c-%d1%81%d0%be%d0%be%d1%82%d0%b2%d0%b5%d1%82%d1%81%d1%82%d0%b2%d1%83%d1%8e-%d0%bb%d0%b8-%d1%8f-%d1%83%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8e-%c2%ab%d0%bc%d0%b0%d0%bb%d0%be%d0%b3%d0%be-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%89%d0%b8%d0%ba%d0%b0%c2%bb\" >\u041a\u0430\u043a \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c, \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e \u043b\u0438 \u044f \u0443\u0441\u043b\u043e\u0432\u0438\u044e \u00ab\u043c\u0430\u043b\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u00bb?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%a0%d0%be%d0%b1%d0%be%d1%82%d0%b8%d0%b7%d0%b0%d1%86%d0%b8%d1%8f-%e2%80%93-%d0%b4%d0%be-%d0%ba%d0%b0%d0%ba%d0%be%d0%b3%d0%be-%d1%81%d1%80%d0%be%d0%ba%d0%b0-%d1%83-%d0%bc%d0%b5%d0%bd%d1%8f-%d0%b5%d1%81%d1%82%d1%8c-%d0%b2%d1%80%d0%b5%d0%bc%d1%8f-%d0%bd%d0%b0-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b\" >\u0420\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044f \u2013 \u0434\u043e \u043a\u0430\u043a\u043e\u0433\u043e \u0441\u0440\u043e\u043a\u0430 \u0443 \u043c\u0435\u043d\u044f \u0435\u0441\u0442\u044c \u0432\u0440\u0435\u043c\u044f \u043d\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u044b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%9a%d0%b0%d0%ba-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d1%82%d1%8c-ip-box-5\" >\u041a\u0430\u043a \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c IP Box 5%?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%9c%d0%be%d0%b3%d1%83-%d0%bb%d0%b8-%d1%8f-%d0%b2%d1%8b%d1%87%d0%b5%d1%81%d1%82%d1%8c-%d1%82%d0%b5%d1%80%d0%bc%d0%b8%d0%bd%d0%b0%d0%bb-%d0%b2-%d0%bf%d0%b0%d1%83%d1%88%d0%b0%d0%bb%d1%8c%d0%bd%d0%be%d0%bc-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b5\" >\u041c\u043e\u0433\u0443 \u043b\u0438 \u044f \u0432\u044b\u0447\u0435\u0441\u0442\u044c \u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043b \u0432 \u043f\u0430\u0443\u0448\u0430\u043b\u044c\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/ru\/nalohovye-lhoty-dlia-maloho-byznesa-v-polshe-v-2026-hodu\/#%d0%98%d1%81%d1%82%d0%be%d1%87%d0%bd%d0%b8%d0%ba%d0%b8-%d0%b8-%d0%bf%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d1%8b%d0%b5-%d0%b0%d0%ba%d1%82%d1%8b-%d0%b2%d1%8b%d0%b1%d0%be%d1%80\" >\u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0438 \u0438 \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u0430\u043a\u0442\u044b (\u0432\u044b\u0431\u043e\u0440)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d1%82%d0%be-%d1%82%d0%b0%d0%ba%d0%be%d0%b9-%c2%ab%d0%bc%d0%b0%d0%bb%d1%8b%d0%b9-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%89%d0%b8%d0%ba%c2%bb-%d0%b8-%d0%ba%d0%b0%d0%ba%d0%b8%d0%b5-%d1%81%d1%82%d0%b0%d0%b2%d0%ba%d0%b8-%d0%b4%d0%b5%d0%b9%d1%81%d1%82%d0%b2%d1%83%d1%8e%d1%82-%d0%b2-2026-%d0%b3%d0%be%d0%b4%d1%83\"><\/span>\u041a\u0442\u043e \u0442\u0430\u043a\u043e\u0439 \u00ab\u043c\u0430\u043b\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u00bb \u0438 \u043a\u0430\u043a\u0438\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0442 \u0432 2026 \u0433\u043e\u0434\u0443?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041c\u0430\u043b\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u2013 \u044d\u0442\u043e \u0442\u043e\u0442, \u0447\u0435\u0439 \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u043f\u0440\u043e\u0434\u0430\u0436 \u043d\u0435 \u043f\u0440\u0435\u0432\u044b\u0441\u0438\u043b \u044d\u043a\u0432\u0438\u0432\u0430\u043b\u0435\u043d\u0442 2 \u043c\u043b\u043d \u0435\u0432\u0440\u043e. \u041a\u0430\u043a \u043c\u0430\u043b\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a CIT, \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u0441\u0442\u0430\u0432\u043a\u0443 9% CIT \u0434\u043b\u044f \u0434\u043e\u0445\u043e\u0434\u043e\u0432, \u043e\u0442\u043b\u0438\u0447\u043d\u044b\u0445 \u043e\u0442 \u043f\u0440\u0438\u0440\u043e\u0441\u0442\u0430 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d0%bf%d1%80%d0%b5%d0%b4%d0%b5%d0%bb%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b8-%d0%bf%d0%be%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b8%d1%8f\"><\/span>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u0438 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u043c\u0430\u043b\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430: PIT \u0441\u0442. 5\u0430 \u043f. 20 \u0438 CIT \u0441\u0442. 4\u0430 \u043f. 10 (\u043a\u0443\u0440\u0441 \u041d\u0411\u041f \u043d\u0430 1-\u0439 \u0440\u0430\u0431\u043e\u0447\u0438\u0439 \u0434\u0435\u043d\u044c \u0433\u043e\u0434\u0430). \u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19910800350\/U\/D19910350Lj.pdf\">\u0437\u0430\u043a\u043e\u043d PIT<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=wdu19920210086\">\u0437\u0430\u043a\u043e\u043d CIT<\/a>.<\/li>\n<li>\u0421\u0442\u0430\u0432\u043a\u0430 CIT: 9% \u0434\u043b\u044f \u043c\u0430\u043b\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u0438 \u00ab\u043d\u0430\u0447\u0438\u043d\u0430\u044e\u0449\u0438\u0445\u00bb (\u0434\u043e\u0445\u043e\u0434\u044b, \u043e\u0442\u043b\u0438\u0447\u043d\u044b\u0435 \u043e\u0442 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u044c\u043d\u044b\u0445). \u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a: <a href=\"https:\/\/www.podatki.gov.pl\/cit\/stawki-podatkowe\/\">podatki.gov.pl<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba%d0%b8%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d0%b5-%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d1%8b-%d0%b4%d0%be%d1%81%d1%82%d1%83%d0%bf%d0%bd%d1%8b-%d0%b4%d0%bb%d1%8f-%d0%bc%d0%b0%d0%bb%d1%8b%d1%85-%d1%84%d0%b8%d1%80%d0%bc-%d0%b2-2026-%d0%b3%d0%be%d0%b4%d1%83\"><\/span>\u041a\u0430\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043b\u044c\u0433\u043e\u0442\u044b \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u044b \u0434\u043b\u044f \u043c\u0430\u043b\u044b\u0445 \u0444\u0438\u0440\u043c \u0432 2026 \u0433\u043e\u0434\u0443?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0427\u0430\u0449\u0435 \u0432\u0441\u0435\u0433\u043e \u0432\u044b \u0432\u044b\u0431\u0435\u0440\u0435\u0442\u0435: \u041d\u0418\u041e\u041a\u0420 (B+R), IP Box, \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0438\u0435, \u043f\u0440\u043e\u0442\u043e\u0442\u0438\u043f, \u0440\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044e, \u0441\u043f\u043e\u043d\u0441\u043e\u0440\u0441\u0442\u0432\u043e \u0438 \u00ab\u0431\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u00bb. \u041b\u044c\u0433\u043e\u0442\u044b \u043c\u043e\u0436\u043d\u043e \u043a\u043e\u043c\u0431\u0438\u043d\u0438\u0440\u043e\u0432\u0430\u0442\u044c, \u0435\u0441\u043b\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0435 \u0434\u0443\u0431\u043b\u0438\u0440\u0443\u044e\u0442\u0441\u044f.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d0%b1%d0%b7%d0%be%d1%80-%d0%bb%d1%8c%d0%b3%d0%be%d1%82-%e2%80%93-%d0%ba%d1%80%d0%b0%d1%82%d0%ba%d0%be\"><\/span>\u041e\u0431\u0437\u043e\u0440 \u043b\u044c\u0433\u043e\u0442 \u2013 \u043a\u0440\u0430\u0442\u043a\u043e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>\u041b\u044c\u0433\u043e\u0442\u0430<\/th>\n<th>\u0412\u044b\u0447\u0435\u0442<\/th>\n<th>\u0423\u0441\u043b\u043e\u0432\u0438\u044f \u0438 \u043b\u0438\u043c\u0438\u0442\u044b<\/th>\n<th>\u041e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435 \/ \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0418\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0438 (\u041d\u0418\u041e\u041a\u0420)<\/td>\n<td>\u0414\u043e 200% \u0437\u0430\u0440\u043f\u043b\u0430\u0442 \u041d\u0418\u041e\u041a\u0420; 100% \u0434\u0440\u0443\u0433\u0438\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 (200% \u0434\u043b\u044f \u0426\u0418\u0420)<\/td>\n<td>\u0423\u0447\u0435\u0442 \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432; \u043b\u044c\u0433\u043e\u0442\u0430 \u0432 PIT\/CIT<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-dzialalnosc-badawczo-rozwojowa\/\">podatki.gov.pl<\/a><\/td>\n<\/tr>\n<tr>\n<td>IP Box<\/td>\n<td>5% \u043e\u0442 \u0434\u043e\u0445\u043e\u0434\u0430 \u043e\u0442 \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u0418\u0421<\/td>\n<td>\u0423\u0447\u0435\u0442 \u0418\u0421, \u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442 nexus, \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 PIT\/IP \u0438\u043b\u0438 CIT\/IP<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/osoba-prowadzaca-dzialalnosc-gospodarcza\/rozliczenie-dochodow-z-kwalifikowanych-praw-wlasnosci-intelektualnej\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/cit\/ulgi-i-odliczenia\/ip-box-cit\/\">CIT IP Box<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u041b\u044c\u0433\u043e\u0442\u0430 \u043d\u0430 \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0438\u0435<\/td>\n<td>\u0414\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 100% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 (\u0432\u0441\u0435\u0433\u043e 200%)<\/td>\n<td>\u041b\u0438\u043c\u0438\u0442 1 \u043c\u043b\u043d \u0437\u043b\u043e\u0442\u044b\u0445 \u0432 \u0433\u043e\u0434; \u0443\u0441\u043b\u043e\u0432\u0438\u0435 \u0440\u043e\u0441\u0442\u0430 \u0432\u044b\u0440\u0443\u0447\u043a\u0438 \u0438\u043b\u0438 \u0435\u0433\u043e \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435 \u0437\u0430 2 \u0433\u043e\u0434\u0430<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-ekspansje\/\">podatki.gov.pl<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u041b\u044c\u0433\u043e\u0442\u0430 \u043d\u0430 \u043f\u0440\u043e\u0442\u043e\u0442\u0438\u043f<\/td>\n<td>30% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u043f\u0440\u043e\u0431\u043d\u043e\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 (\u0432\u0441\u0435\u0433\u043e 130%)<\/td>\n<td>\u041b\u0438\u043c\u0438\u0442: \u0432\u044b\u0447\u0435\u0442 \u0434\u043e 10% \u0434\u043e\u0445\u043e\u0434\u0430; \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u0439 \u043a\u0430\u0442\u0430\u043b\u043e\u0433 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-prototyp\/\">podatki.gov.pl<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u041b\u044c\u0433\u043e\u0442\u0430 \u043d\u0430 \u0440\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044e<\/td>\n<td>\u0414\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 50% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u0440\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044e (\u0432\u0441\u0435\u0433\u043e 150%)<\/td>\n<td>\u0420\u0430\u0441\u0445\u043e\u0434\u044b, \u043f\u043e\u043d\u0435\u0441\u0435\u043d\u043d\u044b\u0435 \u0432 2022\u20132026 \u0433\u043e\u0434\u0430\u0445<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-robotyzacje\/\">podatki.gov.pl<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u041b\u044c\u0433\u043e\u0442\u0430 \u043d\u0430 \u0441\u043f\u043e\u043d\u0441\u043e\u0440\u0441\u0442\u0432\u043e (\u0441\u043f\u043e\u0440\u0442\/\u043a\u0443\u043b\u044c\u0442\u0443\u0440\u0430\/\u043d\u0430\u0443\u043a\u0430)<\/td>\n<td>\u0414\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 50% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 (\u0432\u0441\u0435\u0433\u043e 150%)<\/td>\n<td>\u0412\u044b\u0447\u0435\u0442 \u0432 PIT \u0438 CIT; \u0442\u043e\u043b\u044c\u043a\u043e \u0434\u043b\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u0445 \u0446\u0435\u043b\u0435\u0439<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-sponsoring\/\">podatki.gov.pl<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u00ab\u0411\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u00bb (\u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043b)<\/td>\n<td>\u0412\u044b\u0447\u0435\u0442 200% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435 \u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043b\u0430 (\u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u043b\u0438\u043c\u0438\u0442\u044b)<\/td>\n<td>\u0414\u043e\u0441\u0442\u0443\u043f\u043d\u043e \u0432 PIT; \u0430\u043d\u0430\u043b\u043e\u0433\u0438\u0447\u043d\u044b\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0432 CIT<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/podatnik-bezgotowkowy\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.gov.pl\/web\/polska-bezgotowkowa\/podatnik-bezgotowkowy\">gov.pl<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9c%d0%be%d0%b6%d0%b5%d1%82%d0%b5-%d0%bb%d0%b8-%d0%b2%d1%8b-%d0%b2%d0%be%d1%81%d0%bf%d0%be%d0%bb%d1%8c%d0%b7%d0%be%d0%b2%d0%b0%d1%82%d1%8c%d1%81%d1%8f-%d0%b5%d0%b4%d0%b8%d0%bd%d0%be%d0%b2%d1%80%d0%b5%d0%bc%d0%b5%d0%bd%d0%bd%d0%be%d0%b9-%d0%b0%d0%bc%d0%be%d1%80%d1%82%d0%b8%d0%b7%d0%b0%d1%86%d0%b8%d0%b5%d0%b9-%d0%b8-%d0%b2-%d0%ba%d0%b0%d0%ba%d0%be%d0%bc-%d1%80%d0%b0%d0%b7%d0%bc%d0%b5%d1%80%d0%b5\"><\/span>\u041c\u043e\u0436\u0435\u0442\u0435 \u043b\u0438 \u0432\u044b \u0432\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u0435\u0434\u0438\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0439 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u0435\u0439 \u0438 \u0432 \u043a\u0430\u043a\u043e\u043c \u0440\u0430\u0437\u043c\u0435\u0440\u0435?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0423 \u0432\u0430\u0441 \u0435\u0441\u0442\u044c \u0434\u0432\u0430 \u043f\u0443\u0442\u0438: 50 000 \u0435\u0432\u0440\u043e \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430 \u0438 \u0434\u043e 100 000 \u0437\u043b\u043e\u0442\u044b\u0445 \u0434\u043b\u044f \u043d\u043e\u0432\u044b\u0445 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432. \u0423\u0441\u043b\u043e\u0432\u0438\u044f \u0440\u0430\u0437\u043b\u0438\u0447\u0430\u044e\u0442\u0441\u044f \u043f\u043e \u043e\u0431\u044a\u0435\u043c\u0443 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0438 \u043f\u043e\u0440\u043e\u0433\u0430\u043c \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9b%d0%b8%d0%bc%d0%b8%d1%82%d1%8b-%d0%b8-%d0%bf%d1%80%d0%b0%d0%b2%d0%b8%d0%bb%d0%b0\"><\/span>\u041b\u0438\u043c\u0438\u0442\u044b \u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0415\u0434\u0438\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0430\u044f \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u044f \u0434\u043e \u044d\u043a\u0432\u0438\u0432\u0430\u043b\u0435\u043d\u0442\u0430 50 000 \u0435\u0432\u0440\u043e (\u043c\u0430\u043b\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u0438 \u043d\u0430\u0447\u0438\u043d\u0430\u044e\u0449\u0438\u0435). \u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19920210086\/U\/D19920086Lj.pdf\">CIT \u0441\u0442. 16k \u043f. 7\u201313<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19910800350\/U\/D19910350Lj.pdf\">PIT \u0441\u0442. 22k \u043f. 7\u201313<\/a>.<\/li>\n<li>\u0415\u0434\u0438\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0435 \u0441\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u0434\u043e 100 000 \u0437\u043b\u043e\u0442\u044b\u0445 \u0434\u043b\u044f \u043d\u043e\u0432\u044b\u0445 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0438\u0437 \u0433\u0440\u0443\u043f\u043f 3\u20136 \u0438 8 K\u015aT (\u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438). \u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20170001448\/T\/D20171448L.pdf\">\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u0437\u0430\u043a\u043e\u043d\u043e\u0432 2017 \u043f\u043e\u0437. 1448<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19920210086\/U\/D19920086Lj.pdf\">CIT \u0441\u0442. 16k \u043f. 14\u201321<\/a>.<\/li>\n<li>\u041f\u0440\u0438\u0441\u0432\u043e\u0435\u043d\u0438\u0435 \u043a \u0433\u0440\u0443\u043f\u043f\u0430\u043c K\u015aT \u0438 \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u043c\u0438.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d1%80%d0%b0%d0%b1%d0%be%d1%82%d0%b0%d0%b5%d1%82-%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d0%b0-%d0%bd%d0%b0-%d0%b1%d0%b5%d0%b7%d0%bd%d0%b0%d0%b4%d0%b5%d0%b6%d0%bd%d1%8b%d0%b5-%d0%b4%d0%be%d0%bb%d0%b3%d0%b8-%d0%b8-%d0%ba%d0%be%d0%b3%d0%b4%d0%b0-%d0%b5%d0%b5-%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d0%bd%d1%8f%d1%82%d1%8c\"><\/span>\u041a\u0430\u043a \u0440\u0430\u0431\u043e\u0442\u0430\u0435\u0442 \u043b\u044c\u0433\u043e\u0442\u0430 \u043d\u0430 \u0431\u0435\u0437\u043d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0434\u043e\u043b\u0433\u0438 \u0438 \u043a\u043e\u0433\u0434\u0430 \u0435\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0427\u0435\u0440\u0435\u0437 90 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u0441\u0440\u043e\u043a\u0430 \u043e\u043f\u043b\u0430\u0442\u044b \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u0443\u043c\u0435\u043d\u044c\u0448\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0443\u044e \u0431\u0430\u0437\u0443 \u043a\u0430\u043a \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440. \u0414\u043e\u043b\u0436\u043d\u0438\u043a \u0447\u0435\u0440\u0435\u0437 90 \u0434\u043d\u0435\u0439 \u0434\u043e\u043b\u0436\u0435\u043d \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0442\u044c \u0431\u0430\u0437\u0443.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a7%d1%82%d0%be-%d0%b4%d0%b5%d0%bb%d0%b0%d1%82%d1%8c-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d0%ba%d0%b5\"><\/span>\u0427\u0442\u043e \u0434\u0435\u043b\u0430\u0442\u044c \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>\u041f\u0440\u043e\u0432\u0435\u0440\u044c\u0442\u0435 90-\u0439 \u0434\u0435\u043d\u044c \u043e\u0442 \u0441\u0440\u043e\u043a\u0430 \u043e\u043f\u043b\u0430\u0442\u044b \u043f\u043e \u0441\u0447\u0435\u0442\u0443\/\u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0443.<\/li>\n<li>\u0412 \u0430\u0432\u0430\u043d\u0441\u043e\u0432\u043e\u043c \u043f\u043b\u0430\u0442\u0435\u0436\u0435 \u0438\u043b\u0438 \u0433\u043e\u0434\u043e\u0432\u043e\u043c PIT\/CIT \u0443\u0447\u0442\u0438\u0442\u0435 \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u0435\/\u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u0438\u0435.<\/li>\n<li>\u041f\u043e\u0441\u043b\u0435 \u043e\u043f\u043b\u0430\u0442\u044b \u043e\u0442\u043c\u0435\u043d\u0438\u0442\u0435 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0443 \u0432 \u0433\u043e\u0434\u0443 \u043f\u043e\u0433\u0430\u0448\u0435\u043d\u0438\u044f.<\/li>\n<\/ol>\n<p>\u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a: <a href=\"https:\/\/www.gov.pl\/web\/finanse\/nie-ma-podatku-od-niezaplaconych-faktur\">gov.pl \u2013 \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9c%d0%be%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%ba%d0%be%d0%bc%d0%b1%d0%b8%d0%bd%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d1%82%d1%8c-%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d1%83-%d0%9d%d0%98%d0%9e%d0%9a%d0%a0-%d1%81-ip-box-5\"><\/span>\u041c\u043e\u0436\u043d\u043e \u043b\u0438 \u043a\u043e\u043c\u0431\u0438\u043d\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043b\u044c\u0433\u043e\u0442\u0443 \u041d\u0418\u041e\u041a\u0420 \u0441 IP Box 5%?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0414\u0430. \u0421\u043d\u0430\u0447\u0430\u043b\u0430 \u0432\u044b \u0432\u044b\u0447\u0438\u0442\u0430\u0435\u0442\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0430 \u041d\u0418\u041e\u041a\u0420, \u0430 \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u0418\u0421 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c 5%. \u0422\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u0439 \u0443\u0447\u0435\u0442 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0438 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0418\u0421.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9c%d0%b8%d0%bd%d0%b8%d0%bc%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9-%d0%bd%d0%b0%d0%b1%d0%be%d1%80-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d0%be%d0%b2\"><\/span>\u041c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u043d\u0430\u0431\u043e\u0440 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0423\u0447\u0435\u0442 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u041d\u0418\u041e\u041a\u0420 \u0438 \u0440\u0430\u0431\u043e\u0447\u0435\u0433\u043e \u0432\u0440\u0435\u043c\u0435\u043d\u0438.<\/li>\n<li>\u0423\u0447\u0435\u0442 \u0418\u0421 \u0441 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u043c \u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442\u0430 nexus.<\/li>\n<li>\u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 PIT\/IP \u0438\u043b\u0438 CIT\/IP. \u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0438: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/osoba-prowadzaca-dzialalnosc-gospodarcza\/rozliczenie-dochodow-z-kwalifikowanych-praw-wlasnosci-intelektualnej\/\">PIT IP Box<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/cit\/ulgi-i-odliczenia\/ip-box-cit\/\">CIT IP Box<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d0%b4%d0%b5%d0%b9%d1%81%d1%82%d0%b2%d1%83%d0%b5%d1%82-%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d0%b0-%d0%bd%d0%b0-%d1%80%d0%be%d0%b1%d0%be%d1%82%d0%b8%d0%b7%d0%b0%d1%86%d0%b8%d1%8e-%d0%b4%d0%be-%d0%ba%d0%be%d0%bd%d1%86%d0%b0-2026-%d0%b3%d0%be%d0%b4%d0%b0\"><\/span>\u041a\u0430\u043a \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u043b\u044c\u0433\u043e\u0442\u0430 \u043d\u0430 \u0440\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044e \u0434\u043e \u043a\u043e\u043d\u0446\u0430 2026 \u0433\u043e\u0434\u0430?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0412\u044b \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u0432\u044b\u0447\u0435\u0441\u0442\u044c \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 50% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u0440\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044e. \u041b\u044c\u0433\u043e\u0442\u0430 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043d\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u044b, \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u044b\u0435 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u044b \u0432 2022\u20132026 \u0433\u043e\u0434\u0430\u0445.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d0%b5%d1%80%d0%b5%d1%87%d0%b5%d0%bd%d1%8c-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d0%be%d0%b2\"><\/span>\u041f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u041f\u0440\u043e\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u044b\u0435 \u0440\u043e\u0431\u043e\u0442\u044b, \u043e\u0431\u043e\u0440\u0443\u0434\u043e\u0432\u0430\u043d\u0438\u0435, \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435, \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u0435, \u0438\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0438\u044f.<\/li>\n<li>\u0412\u044b\u0447\u0435\u0442 \u0432 PIT \u0438\u043b\u0438 CIT \u0432 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438. \u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-robotyzacje\/\">podatki.gov.pl<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%92-%d1%87%d0%b5%d0%bc-%d0%b7%d0%b0%d0%ba%d0%bb%d1%8e%d1%87%d0%b0%d0%b5%d1%82%d1%81%d1%8f-%d1%81%d1%82%d0%b0%d1%82%d1%83%d1%81-%c2%ab%d0%b1%d0%b5%d0%b7%d0%bd%d0%b0%d0%bb%d0%b8%d1%87%d0%bd%d0%be%d0%b3%d0%be-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%89%d0%b8%d0%ba%d0%b0%c2%bb-%d1%82%d0%b5%d1%80%d0%bc%d0%b8%d0%bd%d0%b0%d0%bb\"><\/span>\u0412 \u0447\u0435\u043c \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u0442\u0441\u044f \u0441\u0442\u0430\u0442\u0443\u0441 \u00ab\u0431\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u00bb (\u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043b)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0412\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u0432\u044b\u0447\u0435\u0441\u0442\u044c 200% \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435 \u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043b\u0430 \u0432 \u043f\u0440\u0435\u0434\u0435\u043b\u0430\u0445 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u043b\u0438\u043c\u0438\u0442\u0430. \u041f\u0440\u0435\u0434\u043f\u043e\u0447\u0442\u0435\u043d\u0438\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u044e\u0442 \u0431\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u044b\u0435 \u043f\u043b\u0430\u0442\u0435\u0436\u0438.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a3%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8f-%d0%b8-%d0%b2%d1%8b%d1%87%d0%b5%d1%82%d1%8b\"><\/span>\u0423\u0441\u043b\u043e\u0432\u0438\u044f \u0438 \u0432\u044b\u0447\u0435\u0442\u044b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u041b\u044c\u0433\u043e\u0442\u0430 \u0432 PIT (\u0441\u0442. 26hd \u0438 \u0434\u0430\u043b\u0435\u0435 \u2013 \u00ab\u0431\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u00bb), \u0430\u043d\u0430\u043b\u043e\u0433\u0438\u0447\u043d\u043e \u0432 CIT. \u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0438: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/podatnik-bezgotowkowy\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.gov.pl\/web\/polska-bezgotowkowa\/podatnik-bezgotowkowy\">gov.pl<\/a>.<\/li>\n<li>\u041f\u043e\u043c\u043d\u0438\u0442\u0435 \u043e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0445 \u043e\u0442 \u043e\u043f\u0435\u0440\u0430\u0442\u043e\u0440\u0430 \u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043b\u0430.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a1%d1%82%d0%be%d0%b8%d1%82-%d0%bb%d0%b8-%d1%80%d0%b0%d1%81%d1%81%d0%bc%d0%b0%d1%82%d1%80%d0%b8%d0%b2%d0%b0%d1%82%d1%8c-%d1%8d%d1%81%d1%82%d0%be%d0%bd%d1%81%d0%ba%d0%b8%d0%b9-cit-%d0%ba%d0%b0%d0%ba-%d0%b0%d0%bb%d1%8c%d1%82%d0%b5%d1%80%d0%bd%d0%b0%d1%82%d0%b8%d0%b2%d1%83\"><\/span>\u0421\u0442\u043e\u0438\u0442 \u043b\u0438 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0442\u044c \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0439 CIT \u043a\u0430\u043a \u0430\u043b\u044c\u0442\u0435\u0440\u043d\u0430\u0442\u0438\u0432\u0443?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0414\u0430, \u0435\u0441\u043b\u0438 \u0432\u044b \u0440\u0435\u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0440\u0443\u0435\u0442\u0435 \u043f\u0440\u0438\u0431\u044b\u043b\u044c. \u0412 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u043e\u0439 \u043c\u043e\u0434\u0435\u043b\u0438 \u043d\u0430\u043b\u043e\u0433 \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043f\u0440\u0438 \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0438 \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u0438\u043b\u0438 \u0441\u043a\u0440\u044b\u0442\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%81%d0%bd%d0%be%d0%b2%d0%bd%d1%8b%d0%b5-%d0%bf%d1%80%d0%b5%d0%b8%d0%bc%d1%83%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%b0\"><\/span>\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u041e\u0442\u0441\u0440\u043e\u0447\u043a\u0430 CIT \u0434\u043e \u043c\u043e\u043c\u0435\u043d\u0442\u0430 \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u043f\u0440\u0438\u0431\u044b\u043b\u0438. \u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a: <a href=\"https:\/\/www.podatki.gov.pl\/cit\/estonski-cit\/\">podatki.gov.pl \u2013 \u042d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0439 CIT<\/a>.<\/li>\n<li>\u042d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0435 \u0441\u043e\u0447\u0435\u0442\u0430\u043d\u0438\u0435 \u0441 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f\u043c\u0438 \u0438 \u043b\u044c\u0433\u043e\u0442\u0430\u043c\u0438 \u0431\u0435\u0437 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d1%8d%d1%82%d0%be-%d0%b2%d1%8b%d0%b3%d0%bb%d1%8f%d0%b4%d0%b8%d1%82-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d0%ba%d0%b5-%d0%9e%d0%bf%d1%8b%d1%82-progress-holding\"><\/span>\u041a\u0430\u043a \u044d\u0442\u043e \u0432\u044b\u0433\u043b\u044f\u0434\u0438\u0442 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435? \u041e\u043f\u044b\u0442 Progress Holding<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0412 2023\u20132025 \u0433\u043e\u0434\u0430\u0445 \u043c\u044b \u0440\u0435\u0430\u043b\u0438\u0437\u043e\u0432\u0430\u043b\u0438 \u0431\u043e\u043b\u0435\u0435 300 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u043b\u044c\u0433\u043e\u0442 \u041d\u0418\u041e\u041a\u0420 \u0438 IP Box \u0434\u043b\u044f \u041c\u0421\u041f. \u0421\u0440\u0435\u0434\u043d\u044f\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u044f \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u043b\u0430 12\u201318% \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430.<\/p>\n<p>\u041d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u0447\u0430\u0441\u0442\u0430\u044f \u043e\u0448\u0438\u0431\u043a\u0430 \u2013 \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u0443\u0447\u0435\u0442\u0430 \u0440\u0430\u0431\u043e\u0447\u0435\u0433\u043e \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u041d\u0418\u041e\u041a\u0420 \u0438 \u0440\u0430\u0437\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u0418\u0421. \u0412 \u044d\u0442\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0442\u0435\u0440\u044f\u044e\u0442 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u0432\u044b\u0447\u0435\u0442 \u0438\u043b\u0438 \u0447\u0430\u0441\u0442\u044c \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432.<\/p>\n<p>\u0412 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435 \u043c\u0430\u043b\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0447\u0430\u0441\u0442\u043e \u043f\u0443\u0442\u0430\u044e\u0442 \u0440\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044e \u0441 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0430\u0446\u0438\u0435\u0439, \u043d\u0435 \u0441\u043e\u0431\u043b\u044e\u0434\u0430\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u00ab\u043f\u0440\u043e\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u0440\u043e\u0431\u043e\u0442\u0430\u00bb. \u041c\u044b \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u043c \u0441\u043f\u0435\u0446\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b \u0441 \u0438\u043d\u0442\u0435\u0433\u0440\u0430\u0442\u043e\u0440\u0430\u043c\u0438 \u043f\u0435\u0440\u0435\u0434 \u043f\u043e\u043a\u0443\u043f\u043a\u043e\u0439.<\/p>\n<p>Progress Holding \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442 \u0430\u0443\u0434\u0438\u0442 \u043b\u044c\u0433\u043e\u0442 \u0438 \u0433\u043e\u0442\u043e\u0432\u0438\u0442 \u043f\u043e\u043b\u043d\u044b\u0439 \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0442 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0434\u043b\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f KAS. \u041c\u044b \u0442\u0430\u043a\u0436\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u0435\u043c \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0443\u044e \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u0438 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u0435 \u043a\u043e\u043c\u0430\u043d\u0434\u044b.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a7%d0%b0%d1%81%d1%82%d0%be-%d0%b7%d0%b0%d0%b4%d0%b0%d0%b2%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5-%d0%b2%d0%be%d0%bf%d1%80%d0%be%d1%81%d1%8b\"><\/span>\u0427\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9c%d0%be%d0%b3%d1%83-%d0%bb%d0%b8-%d1%8f-%d0%be%d0%b1%d1%8a%d0%b5%d0%b4%d0%b8%d0%bd%d0%b8%d1%82%d1%8c-%d0%9d%d0%98%d0%9e%d0%9a%d0%a0-%d1%81-%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d0%be%d0%b9-%d0%bd%d0%b0-%d0%bf%d1%80%d0%be%d1%82%d0%be%d1%82%d0%b8%d0%bf-%d0%b8-ip-box\"><\/span>\u041c\u043e\u0433\u0443 \u043b\u0438 \u044f \u043e\u0431\u044a\u0435\u0434\u0438\u043d\u0438\u0442\u044c \u041d\u0418\u041e\u041a\u0420 \u0441 \u043b\u044c\u0433\u043e\u0442\u043e\u0439 \u043d\u0430 \u043f\u0440\u043e\u0442\u043e\u0442\u0438\u043f \u0438 IP Box?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0414\u0430, \u0435\u0441\u043b\u0438 \u0432\u044b \u043d\u0435 \u0432\u044b\u0447\u0438\u0442\u0430\u0435\u0442\u0435 \u043e\u0434\u043d\u0443 \u0438 \u0442\u0443 \u0436\u0435 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0434\u0432\u0430\u0436\u0434\u044b. \u041d\u0418\u041e\u041a\u0420 \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, IP Box \u2013 \u0434\u043e\u0445\u043e\u0434\u0430 \u043e\u0442 \u0418\u0421.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d0%bf%d1%80%d0%be%d0%b2%d0%b5%d1%80%d0%b8%d1%82%d1%8c-%d1%81%d0%be%d0%be%d1%82%d0%b2%d0%b5%d1%82%d1%81%d1%82%d0%b2%d1%83%d1%8e-%d0%bb%d0%b8-%d1%8f-%d1%83%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8e-%c2%ab%d0%bc%d0%b0%d0%bb%d0%be%d0%b3%d0%be-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%89%d0%b8%d0%ba%d0%b0%c2%bb\"><\/span>\u041a\u0430\u043a \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c, \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e \u043b\u0438 \u044f \u0443\u0441\u043b\u043e\u0432\u0438\u044e \u00ab\u043c\u0430\u043b\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u00bb?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041f\u0435\u0440\u0435\u0441\u0447\u0438\u0442\u0430\u0439\u0442\u0435 \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u043f\u0440\u043e\u0434\u0430\u0436 \u0437\u0430 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0439 \u0433\u043e\u0434 \u0432 \u0437\u043b\u043e\u0442\u044b\u0435 \u043f\u043e \u043a\u0443\u0440\u0441\u0443 \u041d\u0411\u041f \u043d\u0430 1-\u0439 \u0440\u0430\u0431\u043e\u0447\u0438\u0439 \u0434\u0435\u043d\u044c. \u0421\u0440\u0430\u0432\u043d\u0438\u0442\u0435 \u0441 2 \u043c\u043b\u043d \u0435\u0432\u0440\u043e (PIT \u0441\u0442. 5\u0430 \u043f. 20; CIT \u0441\u0442. 4\u0430 \u043f. 10).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a0%d0%be%d0%b1%d0%be%d1%82%d0%b8%d0%b7%d0%b0%d1%86%d0%b8%d1%8f-%e2%80%93-%d0%b4%d0%be-%d0%ba%d0%b0%d0%ba%d0%be%d0%b3%d0%be-%d1%81%d1%80%d0%be%d0%ba%d0%b0-%d1%83-%d0%bc%d0%b5%d0%bd%d1%8f-%d0%b5%d1%81%d1%82%d1%8c-%d0%b2%d1%80%d0%b5%d0%bc%d1%8f-%d0%bd%d0%b0-%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b\"><\/span>\u0420\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044f \u2013 \u0434\u043e \u043a\u0430\u043a\u043e\u0433\u043e \u0441\u0440\u043e\u043a\u0430 \u0443 \u043c\u0435\u043d\u044f \u0435\u0441\u0442\u044c \u0432\u0440\u0435\u043c\u044f \u043d\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u044b?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041b\u044c\u0433\u043e\u0442\u0430 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043d\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u044b, \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u044b\u0435 \u0432 \u041a\u0423\u041f \u0432 2022\u20132026 \u0433\u043e\u0434\u0430\u0445. \u0412\u044b\u0447\u0435\u0442\u044b \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u044f\u0442\u0441\u044f \u0432 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u0437\u0430 \u0433\u043e\u0434 \u0432\u043e\u0437\u043d\u0438\u043a\u043d\u043e\u0432\u0435\u043d\u0438\u044f \u0440\u0430\u0441\u0445\u043e\u0434\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d1%82%d1%8c-ip-box-5\"><\/span>\u041a\u0430\u043a \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c IP Box 5%?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0412\u0435\u0434\u0438\u0442\u0435 \u0443\u0447\u0435\u0442 \u0418\u0421 \u0438 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0441 \u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442\u043e\u043c nexus. \u041f\u0440\u0438\u043b\u043e\u0436\u0438\u0442\u0435 PIT\/IP \u0438\u043b\u0438 CIT\/IP \u043a \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9c%d0%be%d0%b3%d1%83-%d0%bb%d0%b8-%d1%8f-%d0%b2%d1%8b%d1%87%d0%b5%d1%81%d1%82%d1%8c-%d1%82%d0%b5%d1%80%d0%bc%d0%b8%d0%bd%d0%b0%d0%bb-%d0%b2-%d0%bf%d0%b0%d1%83%d1%88%d0%b0%d0%bb%d1%8c%d0%bd%d0%be%d0%bc-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b5\"><\/span>\u041c\u043e\u0433\u0443 \u043b\u0438 \u044f \u0432\u044b\u0447\u0435\u0441\u0442\u044c \u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043b \u0432 \u043f\u0430\u0443\u0448\u0430\u043b\u044c\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0414\u0430, \u043b\u044c\u0433\u043e\u0442\u0430 \u00ab\u0431\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u00bb \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0432\u044b\u0447\u0435\u0442\u044b \u0432 PIT. \u041f\u0440\u043e\u0432\u0435\u0440\u044c\u0442\u0435 \u043b\u0438\u043c\u0438\u0442\u044b \u0438 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u044f \u043e\u0442 \u043e\u043f\u0435\u0440\u0430\u0442\u043e\u0440\u0430.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%98%d1%81%d1%82%d0%be%d1%87%d0%bd%d0%b8%d0%ba%d0%b8-%d0%b8-%d0%bf%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d1%8b%d0%b5-%d0%b0%d0%ba%d1%82%d1%8b-%d0%b2%d1%8b%d0%b1%d0%be%d1%80\"><\/span>\u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0438 \u0438 \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u0430\u043a\u0442\u044b (\u0432\u044b\u0431\u043e\u0440)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u041d\u0418\u041e\u041a\u0420: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-dzialalnosc-badawczo-rozwojowa\/\">podatki.gov.pl<\/a><\/li>\n<li>IP Box: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/osoba-prowadzaca-dzialalnosc-gospodarcza\/rozliczenie-dochodow-z-kwalifikowanych-praw-wlasnosci-intelektualnej\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/cit\/ulgi-i-odliczenia\/ip-box-cit\/\">podatki.gov.pl<\/a><\/li>\n<li>\u0420\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0438\u0435: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-ekspansje\/\">podatki.gov.pl<\/a><\/li>\n<li>\u041f\u0440\u043e\u0442\u043e\u0442\u0438\u043f: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-prototyp\/\">podatki.gov.pl<\/a><\/li>\n<li>\u0420\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044f: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-robotyzacje\/\">podatki.gov.pl<\/a><\/li>\n<li>\u0421\u043f\u043e\u043d\u0441\u043e\u0440\u0441\u0442\u0432\u043e: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-sponsoring\/\">podatki.gov.pl<\/a><\/li>\n<li>\u00ab\u0411\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u00bb: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/podatnik-bezgotowkowy\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.gov.pl\/web\/polska-bezgotowkowa\/podatnik-bezgotowkowy\">gov.pl<\/a><\/li>\n<li>\u0421\u0442\u0430\u0432\u043a\u0438 \u0438 \u0441\u0442\u0430\u0442\u0443\u0441 \u043c\u0430\u043b\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430: <a href=\"https:\/\/www.podatki.gov.pl\/cit\/stawki-podatkowe\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=wdu19920210086\">\u0437\u0430\u043a\u043e\u043d CIT<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19910800350\/U\/D19910350Lj.pdf\">\u0437\u0430\u043a\u043e\u043d PIT<\/a><\/li>\n<li>\u0415\u0434\u0438\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0430\u044f \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u044f: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19920210086\/U\/D19920086Lj.pdf\">CIT \u0441\u0442. 16k<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19910800350\/U\/D19910350Lj.pdf\">PIT \u0441\u0442. 22k<\/a><\/li>\n<li>\u041b\u044c\u0433\u043e\u0442\u0430 \u043d\u0430 \u0431\u0435\u0437\u043d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0434\u043e\u043b\u0433\u0438 (\u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u041c\u0424): <a href=\"https:\/\/www.gov.pl\/web\/finanse\/nie-ma-podatku-od-niezaplaconych-faktur\">gov.pl<\/a><\/li>\n<li>\u042d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0439 CIT: <a href=\"https:\/\/www.podatki.gov.pl\/cit\/estonski-cit\/\">podatki.gov.pl<\/a><\/li>\n<\/ul>\n<p>\u0412\u0430\u043c \u043d\u0443\u0436\u043d\u0430 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u0432 \u0432\u044b\u0431\u043e\u0440\u0435 \u0438 \u0440\u0430\u0441\u0447\u0435\u0442\u0435 \u043b\u044c\u0433\u043e\u0442? \u0412 Progress Holding \u043c\u044b \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043c \u0430\u0443\u0434\u0438\u0442 \u043b\u044c\u0433\u043e\u0442, \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u043c \u0443\u0447\u0435\u0442 \u0438 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0435\u043c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438. \u0417\u0432\u043e\u043d\u0438\u0442\u0435: +48 603 232 418 \u0438\u043b\u0438 \u043f\u0438\u0448\u0438\u0442\u0435: <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0412 2026 \u0433\u043e\u0434\u0443 \u043c\u0430\u043b\u0430\u044f \u0444\u0438\u0440\u043c\u0430 \u0441\u043c\u043e\u0436\u0435\u0442 \u0432\u044b\u0447\u0435\u0441\u0442\u044c \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0430 \u0438\u043d\u043d\u043e\u0432\u0430\u0446\u0438\u0438, \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0438\u0435 \u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438. \u0412\u044b \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u0432\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438, \u043b\u044c\u0433\u043e\u0442\u0430\u043c\u0438 \u041d\u0418\u041e\u041a\u0420 (B+R), IP Box 5%, \u043b\u044c\u0433\u043e\u0442\u043e\u0439 \u043d\u0430 \u043f\u0440\u043e\u0442\u043e\u0442\u0438\u043f, \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0438\u0435, \u0440\u043e\u0431\u043e\u0442\u0438\u0437\u0430\u0446\u0438\u044e, \u0441\u043f\u043e\u043d\u0441\u043e\u0440\u0441\u0442\u0432\u043e, \u0435\u0434\u0438\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0439 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u0435\u0439 \u0438 \u00ab\u0431\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u00bb. \u041d\u0438\u0436\u0435 \u044f \u043e\u0431\u044a\u044f\u0441\u043d\u044f\u044e \u043f\u0440\u0430\u0432\u0438\u043b\u0430, \u043b\u0438\u043c\u0438\u0442\u044b \u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b. \u041a\u0442\u043e \u0442\u0430\u043a\u043e\u0439 \u00ab\u043c\u0430\u043b\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u00bb \u0438 \u043a\u0430\u043a\u0438\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0442 \u0432 2026 \u0433\u043e\u0434\u0443? \u041c\u0430\u043b\u044b\u0439 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5563,"comment_status":"closed","ping_status":"closed","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-5561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/posts\/5561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/comments?post=5561"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/posts\/5561\/revisions"}],"predecessor-version":[{"id":5564,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/posts\/5561\/revisions\/5564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/media\/5563"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/media?parent=5561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/categories?post=5561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/ru\/wp-json\/wp\/v2\/tags?post=5561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}