Poland: Draft law increasing limits on tax-deductible costs

Proposed to become effective 1 January 2024

Proposed to become effective 1 January 2024

The government on 11 December 2023 submitted to the Lower House of Parliament a draft law amending the Act on Personal Income Tax and the Act on Corporate Income Tax that includes a 100% increase of the applicable limits authorizing the one-time inclusion of expenses in tax-deductible costs.

The draft law is proposed to become effective 1 January 2024.

Read a December 2023 report prepared by the KPMG member firm in Poland



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