Minimum CIT tax - estimate its amount after the implementation of the Polish Deal

The presented calculations are an estimated amount of the minimum tax based on the regulations of the Polish Deal, which may be subject to change. The calculator adopts some simplifications for presentation purposes, and therefore it may not take into account the individual situation of the taxpayer, hence it will not replace consultations with a tax advisor. Please feel free to contact us.

* The provisions on the minimum tax do not apply:

• in the tax year in which a taxpayer started business activity and in the two immediately following tax years;
• to the taxpayers which are financial enterprises within the meaning of Art. 15c par. 16 of the CIT Act;
• if in the tax year taxpayer obtained revenues lower by at least 30% in relation to the revenues obtained in the tax year immediately preceding that tax year;
• to the taxpayer whose shareholders, stockholders or partners are only natural persons and if the taxpayer does not have shares (stocks) in another company, participation titles in an investment fund or collective investment institution, all rights and duties in a company that is not a legal person and other property rights related to the right to receive a benefit as a founder or beneficiary of a foundation, trust or other entity or a legal relationship of a fiduciary nature.

** The tax base of the minimum tax should also be increased by the amount of deferred tax resulting from the disclosure of non-depreciable intangible assets in tax settlements to the extent to which it results in an increase in gross profit / a decrease in gross loss.

*** Please enter the amount of the tax loss without "-"

**** For the purpose of calculating losses and the share of income in revenues, costs arising from the acquisition, production or improvement of fixed assets (including those made deductible through depreciation) shall not be taken into account