The minimum tax was introduced into the CIT Act on 1 January 2022 as part of the Polish Order. The regulations were unclear from the outset and raised numerous doubts, which is why the legislator decided to amend them and additionally suspend their application for two years. The suspension period has ended and the first assessment of the minimum tax (for 2024) will take place in 2025. This tax is a form of parallel taxation that was introduced alongside the “ordinary” CIT. The fact that a taxpayer is obliged to pay one tax does not mean that he will not have to pay the other. However, the amount of the minimum tax to be paid can be reduced by the “ordinary” CIT due in the declarations of the following three tax years.
