background image
Poland Threshold for Small Business Flat Tax Rate for 2018 — Orbitax Tax News & Alerts

The simplified flat tax rate threshold for small businesses in Poland for 2018 is income of PLN 1,078,425 in 2017. Businesses not exceeding that revenue amount have the option to apply a flat tax rate of 20%, 17%, 8.5%, 5.5% or 3% to business income depending on the activity type. The threshold is the PLN equivalent of EUR 250,000 as determined by an exchange rate specified by Poland's National Bank.