PIT & CIT
Articles on PIT & CIT from the Profais knowledge base.
Electronic KPiR 2026 – the end of Excel, a new obligation
From 1 July 2026 the KPiR (revenue and expense ledger) is kept with a program and sent to the tax office as JPK_PKPIR – by the deadline for the annual return (for 2026, by 30 April 2027). We explain the format, the deadlines and the requirements for programs.
Changing the form of taxation in 2026: the 20 February deadline and exceptions
When you can change the form of taxation, what the deadline is and what you may do during the year. Practical tips for sole trader businesses and partnerships.
Individual tax interpretation – a PLN 40 application and legal protection
When it is worth applying for an interpretation, how to word the question, the deadlines, and the consequences of a positive and a negative decision. A practical step-by-step guide.
Estonian CIT 2026 – who it is for and whether it pays off
The lump-sum tax on company income lets you pay CIT only when a dividend is paid out. We analyse the conditions, the 10%/20% rates, the traps on exit and the real profitability in 2026.
What to put in your sole trader costs – a 50-item checklist for 2026
A complete list of expenses you can count as tax-deductible costs in a one-person business – from the phone and fuel to training, insurance and outside services.
PIT 2026 for entrepreneurs: tax-reducing amount, thresholds, lump-sum tax
The current rates of 12% and 32%, the PLN 120,000 threshold, the tax-reducing amount of PLN 3,600. We compare the three forms of taxation for the owner of a sole trader business in 2026.
A car in the company 2026: leasing, 50% vs 100% VAT, buy-out
Operating or finance lease, full or half VAT deduction, buy-out from a lease: all the options in numbers for 2026, with the new limits of PLN 100 / 150 / 225 thousand.
Niche reliefs 2026: robotisation, expansion, prototype
An overview of lesser-known tax reliefs used by specific companies. Who can use them, how much can be deducted and what the traps are.
R&D relief 2026: for companies that think it does not apply to them
The research and development relief lets you deduct 100–200% of qualifying costs from the tax base. Not only laboratories: bakeries, workshops and IT agencies use it too.
Which form of taxation to choose in 2026 – the tax scale, flat tax or lump-sum tax
A comparison of the three active forms: rates, the health insurance contribution, the break-even point, and which form suits whom. Concrete 2026 figures and a decision matrix.
IP Box for programmers and others – 5% tax instead of 19%
The IP Box relief lets you pay 5% tax on income from qualifying intellectual property rights. Who can use it, how to keep the records, and why it is worth applying for an interpretation.
PIT-28, PIT-36, PIT-36L: which form applies to me
Three PIT forms for entrepreneurs, each for a different form of taxation. We explain which one a lump-sum taxpayer files, which one the owner of a sole trader business on the tax scale files, and which one a taxpayer on the flat tax files.
Leasing, a bank loan or your own funds: a 2026 decision calculator
A comparison of three ways to finance the purchase of a fixed asset, using real numbers and taking VAT, depreciation, the effect on creditworthiness and cash flow into account.
Your first PIT advance payments: when to pay and how much in 2026
The first payment of an income tax advance is the moment when a sole trader business stops being theoretical. We explain the deadlines, the calculation formula, the differences between monthly and quarterly advances and what to do if you run short of money for the transfer.