The Minimum Tax
As of 1 January 2024, the provisions on the minimum tax that were previously suspended will take effect. The minimum tax is a new tool intended to counteract failure to disclose income subject to tax or disclosure of the same at the minimum amount.
Who does the tax apply to?
The minimum 10% of the tax base shall be paid by the following companies and capital groups that in a given tax year:
- sustained a loss on their business, or
- generated a tax profit on their business of no more than 2% of their revenue.
How to determine the tax base?
It may turn out to be quite a challenge to determine the tax base, as special formulas specified in the provisions need to be used in order to calculate it.
The law, at the same time, provided for numerous exemptions as well as a number of minimum tax deductions that need to be taken into account when determining the amount of the tax.
When to pay the tax?
Taxpayers whose tax year is the same as the calendar year shall be obliged, for the first time, to pay the minimum tax, if any, on the date of filing the annual tax return, i.e. by the end of March 2025.
Confused whether the minimum tax applies to your company? Or maybe you would like to get more information? Please feel free to contact our experts from the Tax department of TIAS: office@tias.pl
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