2025 has brough a number of important changes to the tax system with a significant impact on doing business in Poland. BDO experts have analyzed the most important new developments, the most noteworthy of which are: the introduction of cash-based PIT for small businesses (with a revenue limit of PLN 1 million), reduction in minimum health insurance premium (calculated on 75% of the minimum salary), implementation of JPK CIT for the largest entities (with revenues in excess of EUR 50 million), introduction of a global top-up tax (Pillar 2), as well as changes to the tax haven list.
More in the new BDO Alert.
More in the new BDO Alert.