Year 2018 CIT changes

Advances for income tax in 2018 – taxpayers are allowed not to pay a monthly and quarterly advance if the tax due on income obtained since the beginning of a year, decreased by the total amount of advances paid since the beginning of a year, does not exceed PLN 1 000.

If tax due on income obtained since the beginning of a year, decreased by the total amount of advances paid since the beginning of a year exceeds PLN 1 000, the amount to be paid is the difference between the tax due on income obtained since the beginning of a year and the total amount of advances paid since the beginning of a year. The above rule is a right and not a duty (therefore, taxpayers are allowed to pay advances in accordance with the current rules).