Depending on the fact, whether you are registering business activity in the Central Register and Information on Business - CEIDG (sole tradership or civil law partnership) or in the National Court Register - KRS (company, foundation, cooperative), taxation with income tax may vary significantly.
Natural persons conducting business activity are subject to taxation with personal income tax PIT (just like employees or contractors). Entities registered in the KRS are subject to taxation with corporate income tax (CIT).
In the case of PIT, you have the possibility of choosing one of the forms of taxation. You may chose between:
- general principles (tax rate 18% and 32%)
- a flat rate (tax rate 19%)
- A lump sum on recorded revenue, or
- a tax card.
If you do not know which form of taxation to choose, we can help you. Read the information in the section PIT and interactive guide The choice of forms of taxation by entities starting to conduct economic activity.
Remember, that the form of taxation you shall choose when registering cannot be changed too soon. Usually (though it depends on the form) you can do this in the beginning of the calendar year, informing the Head of your tax Tax Office. More can be found here.
Information on how to account due tax, what are the deadlines for payment of advances and which forms to use making the annual tax settlement can be found in section Settlement of taxes.Share Print