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Artykuł pochodzi z pisma "New Warsaw Express"

The lower house of parliament passed heavily amended versions of Poland’s tax legislation on Wednesday, lowering corporate tax rates from 27 to 19 percent next year in an attempt to provide more incentives for job creation by small businesses.
The bad news for us mere mortals is that the changes in strategy also include measures that effectively increase the tax burden on personal income tax (PIT) payers. The PIT act passed on Wednesday maintains the 19-, 30- and 40-percent progressive tax brackets where they were, but removes most of the tax exemptions previously available to couples and individuals.
The one exception to this rule are the small businesses who operate under PIT regulations as “individuals”. After a loud public row on the issue, corporate PIT payers will also be allowed to choose the flat 19 percent rate instead of progressive brackets.

SM

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