Key 2024 changes

Income taxes

  • Tax-free amount maintained at PLN 30,000
  • Lump-sum limit raised to EUR 2 million
  • R&D relief — expanded catalog of qualified costs

VAT

  • 0% rate on food expires 31 March 2024
  • SLIM VAT 3 — continued simplifications

Visit our office for a detailed discussion of changes relevant to your business.