Lower Social Insurance Contributions for small-sized enterprises – by PLN 500 on average
From February 1, 2020, onwards, approx. 320,000 smallest-sized enterprises will be eligible for the so-called "Small ZUS Plus". Company owners will have an option to pay lower Social Insurance Contributions calculated proportionally based on their income. The new solution can be availed of by entrepreneurs whose annual revenues do not exceed PLN 120,000. "Small ZUS Plus" will be a voluntary solution.
Status: In force.
Estonian CIT
The so-called "Estonian CIT" will be introduced for micro and small-sized enterprises. It means that such enterprises will have to pay CIT upon the income withdrawal by the company. The solution will be beneficial for entrepreneurs experiencing problems with accounting liquidity and payment backlog.
Status: In force.
Lower CIT for turnover up to EUR 2 million
Taxpayers in the lowered CIT rate scheme will have a higher limit for revenues generated in a fiscal year. Currently, the limit is EUR 1.2 million. Taxpayers with the status of small taxpayers and taxpayers commencing their business eligible for the 9% CIT rate will benefit from the solution.
Status: In force.