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3 March 2022

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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 for 2022;
  • For small taxpayers and newly established businesses, the investment incentive deduction for fixed assets in asset groups 3 to 8 (except for passenger cars) is PLN 230,000 for 2022; and
  • The simplified flat-rate (lump-sum) tax threshold for small businesses for 2022 is revenue of PLN 9.188 million in 2021.

The thresholds for the reduced corporate tax rate, the simplified VAT regime, the investment incentive deduction, and the simplified flat-rate tax are PLN equivalents of EUR 2.0 million, EUR 1.2 million, EUR 50,000, and EUR 2.0 million, respectively, as determined by an exchange rate specified by Poland's National Bank.

Poland has also set the social security basis cap for 2022, which is increased to PLN 177,660 with effect from 1 January 2022. The basis cap applies for pension and disability fund contributions by both employers and employees.

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