Lower limits for CIT and PIT taxpayers in 2026.
From 2026, lower limits (converted into PLN) will apply for maintaining the status of a small CIT taxpayer and applying the lower 9% CIT rate.
The limits themselves, expressed in euros, will remain at the same level, but due to the new average euro exchange rate announced by the National Bank of Poland for the first working day of October 2025, which is lower than the previous year’s rate, their equivalent in PLN will decrease.
Agnieszka Szymańczyk-Iwanicka and Jan Kiełb from the income tax team provide information about the change in limits.
For more information, please visit: https://lnkd.in/dm8AbPUz
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