Poland Sets 2022 Thresholds for Reduced Tax Rate, Simplified VAT, Investment Incentive, Simplified Flat-Rate Tax, and Social Security Contribution Cap

Poland has set the thresholds for certain regimes for small taxpayers for 2022, including the reduced corporate tax rate, simplified VAT regime, investment incentive deduction, and simplified flat-rate tax. The thresholds are as follows:

• The revenue threshold for treatment as a small taxpayer and eligible for the reduced corporate tax rate (9%) for 2022 is PLN 9.188 million, inclusive of VAT, in 2021;
• The supply threshold for the simplified VAT regime for small taxpayers is PLN 5.513 million…