Poland to Introduce Minimum Corporate Tax as Part of "Polish Deal"

The Polish government has proposed the introduction of minimum corporate tax as part of the so-called "Polish Deal" tax reform. As proposed, the minimum tax would be levied at a rate of 10% on resident taxpayers and permanent establishments in Poland of non-residents, including capital groups, if they incur an operating loss (excludes capital losses) or report a profitability ratio not exceeding 1% based on taxable income.

The minimum tax would be calculated as 10% on 4% of revenue other th…