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Minimum tax (CIT)
Pursuant to the current CIT regulations, the 10% minimum CIT is imposed on companies with their registered office or management in the territory of Poland, subject to tax liability on all their income, regardless of the place where it is earned, and tax capital groups, which in a given tax year incurred a loss from a source of income other than capital gains, or achieved a share of income from a source of income other than capital gains (as defined by law) in income other than capital gains of no more than 2%.Thus, the ratio of income to revenue is important - if it is less than 2% the entrepreneur will be obliged to cover the minimum tax.