Introducing a lower, 15 percent CIT rate for the smallest companies is supposed to invigorate the economy and support the smallest economic entities. Meanwhile, it is not business is waiting for.
– In reality, only a very low number of the smallest companies pays CIT – Łukasz Kozłowski, expert of Employers of Poland tells „Wyborcza”. – Most of them are individual business entities subject to PIT. CIT applies mostly to limited liability and joint stock companies – they are bigger and will not be subject to the new regulations – he adds. He also reminds that the profits from general limited partnerships are subject to PIT rather than CIT.