President Andrzej Duda signed an amendment to the Income Tax Law on Friday cutting Corporate Income Tax rate for small businesses from 19 to 15 per cent.
The lower rate will apply to small companies (with a turnover of up to EUR 1.2 mln per fiscal year) and start-ups in their first year.
The amendment will come into force on 1 January 2017.
Source: Polskie Radio
http://www.thenews.pl/1/12/Artykul/272569,Poland-to-lower-CIT-for-small-enterprises