{"id":1987,"date":"2024-03-04T10:00:00","date_gmt":"2024-03-04T09:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=1987"},"modified":"2025-04-25T07:36:51","modified_gmt":"2025-04-25T05:36:51","slug":"obnizona-stawka-cit-limity-przychodow-w-2023-i-2024-roku","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/03\/04\/obnizona-stawka-cit-limity-przychodow-w-2023-i-2024-roku\/","title":{"rendered":"Obni\u017cona stawka CIT. Limity przychod\u00f3w w 2023 i 2024 roku"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">Obni\u017cona stawka CIT. Limity przychod\u00f3w w 2023 i 2024 roku<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-03-04T10:00:00+01:00\">\n\t\t4 marca, 2024 10:00 am\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/Koda_biuro_2-scaled.jpg\" class=\"wp-image-1647 is-cropped\" width=\"2560\" height=\"1709\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/Koda_biuro_2-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/Koda_biuro_2-768x513.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/Koda_biuro_2-1280x854.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/Koda_biuro_2-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/Koda_biuro_2-1024x684.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/Koda_biuro_2-1536x1025.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/Koda_biuro_2-2048x1367.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/12\/Koda_biuro_2-512x342.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#istota\" class=\"toc__link js-toc-link\">Podatnik rozpoczynaj\u0105cy prowadzenie dzia\u0142alno\u015bci<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#def-BR\" class=\"toc__link js-toc-link\">Podatnik kontynuuj\u0105cy dzia\u0142alno\u015b\u0107<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#dla-kogo\" class=\"toc__link js-toc-link\">Limity przychod\u00f3w w 2023 i 2024 roku<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#koszty\" class=\"toc__link js-toc-link\">Obni\u017cona stawka przy zaliczkach i rozliczeniu rocznym<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Nasze wsparcie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\">Dla podatnik\u00f3w podatku dochodowego od os\u00f3b prawnych (CIT), obok standardowej stawki podatku 19% istnieje mo\u017cliwo\u015b\u0107 zastosowania stawki preferencyjnej. Obni\u017con\u0105 stawk\u0119 CIT 9%, z zastosowaniem limitu przychodu, mog\u0105 stosowa\u0107 podmioty rozpoczynaj\u0105ce prowadzenie dzia\u0142alno\u015bci w danym roku podatkowym oraz te, kt\u00f3re posiadaj\u0105 status \u201ema\u0142ego podatnika\u201d.<\/p>\n\n\n\n<div class=\"separator mt-48 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"istota\" class=\"heading h-24\">Podatnik rozpoczynaj\u0105cy prowadzenie dzia\u0142alno\u015bci<\/h3>\n\n\n\n<p class=\"text\">Dla podatnika rozpoczynaj\u0105cego prowadzenia dzia\u0142alno\u015bci warunkiem zastosowania stawki 9% jest &#8222;limit przychod\u00f3w bie\u017c\u0105cych&#8221; w wysoko\u015bci 2 mln EUR. Zgodnie z przepisami, aby skorzysta\u0107 z preferencyjnej stawki podatkowej przychody podatnika <strong>osi\u0105gni\u0119te w roku podatkowym<\/strong>&nbsp;nie mog\u0105 przekroczy\u0107 wyra\u017conej w z\u0142otych kwoty odpowiadaj\u0105cej r\u00f3wnowarto\u015bci 2 mln euro, przeliczonej wed\u0142ug \u015bredniego kursu euro og\u0142aszanego przez NBP&nbsp;na pierwszy dzie\u0144 roboczy roku podatkowego,&nbsp;w zaokr\u0105gleniu do 1000 z\u0142. Dla podatnik\u00f3w, dla kt\u00f3rych rokiem podatkowym jest rok kalendarzowy, kwota ta w 2024 roku wynosi&nbsp;<strong>8 687 000 z\u0142<\/strong> i jest ona o 7% ni\u017csza w stosunku do kwoty <strong>9&nbsp;357&nbsp;000 z\u0142<\/strong> obowi\u0105zuj\u0105cej w 2023 roku.<\/p>\n\n\n\n<p class=\"text\">Przych\u00f3d podatnika, o kt\u00f3rym &nbsp;tutaj mowa, to przych\u00f3d ustalony zgodnie z przepisami ustawy podatkowej w kwocie netto (bez podatku VAT), bez wzgl\u0119du na \u017ar\u00f3d\u0142o, z kt\u00f3rego pochodzi. Obejmuje on wszelkie kategorie przychod\u00f3w (dochod\u00f3w), w tym zwolnione z CIT (np. dotacje), przychody z zysk\u00f3w kapita\u0142owych, a tak\u017ce te, od kt\u00f3rych MF zaniecha\u0142 poboru podatku.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"spolka-nieruchomosciowa-w-polskim-prawie-podatkowym\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Rok obrotowy w polskim systemie prawnym i zasady jego zmiany<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><\/a>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"def-BR\" class=\"heading h-24\">Podatnik kontynuuj\u0105cy dzia\u0142alno\u015b\u0107<\/h3>\n\n\n\n<p>Je\u017celi podatnik kontynuuje dzia\u0142alno\u015b\u0107 w 2024 r. to mo\u017ce stosowa\u0107 obni\u017con\u0105 stawk\u0119 CIT je\u015bli spe\u0142nia \u0142\u0105cznie dwa warunki:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">nie przekroczy\u0142 limitu przychod\u00f3w bie\u017c\u0105cych (o kt\u00f3rym mowa wy\u017cej),<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ma status \u201ema\u0142ego podatnika\u201d.<\/span><\/li>\n<\/ul>\n\n\n\n<p>Zgodnie z przepisami ustawy, &#8222;ma\u0142ym podatnikiem&#8221; jest podmiot, u kt\u00f3rego warto\u015b\u0107&nbsp;<strong>przychodu ze sprzeda\u017cy<\/strong>&nbsp;(wraz z kwot\u0105 nale\u017cnego VAT)&nbsp;<strong>w poprzednim roku podatkowym&nbsp;<\/strong>nie przekroczy\u0142a r\u00f3wnowarto\u015bci 2 mln euro, w przeliczeniu po \u015brednim kursie euro og\u0142oszonym przez NBP&nbsp;na pierwszy dzie\u0144 roboczy pa\u017adziernika poprzedniego roku podatkowego,&nbsp;w zaokr\u0105gleniu do 1000 z\u0142. Dla podatnik\u00f3w, dla kt\u00f3rych rokiem podatkowym jest rok kalendarzowy, kwota przychod\u00f3w w 2023 roku daj\u0105ca status \u201ema\u0142ego podatnika\u201d w 2024 roku wynosi&nbsp;<strong>9 218 000 z\u0142<\/strong> i jest ona o 5% ni\u017csza w stosunku do kwoty <strong>9&nbsp;654&nbsp;000 z\u0142,<\/strong> tj. przychod\u00f3w za 2022 r. obowi\u0105zuj\u0105cej w 2023 roku.<\/p>\n\n\n\n<p>Przy obliczaniu powy\u017cszego limitu nale\u017cy uwzgl\u0119dni\u0107 wszelkie przychody ze sprzeda\u017cy danego podatnika (wraz z kwot\u0105 nale\u017cnego VAT), w tym tak\u017ce zwolnione od podatku dochodowego oraz przychody ze sprzeda\u017cy zaliczane do zysk\u00f3w kapita\u0142owych z wy\u0142\u0105czeniem przychod\u00f3w osi\u0105ganych z innego tytu\u0142u ni\u017c sprzeda\u017c.&nbsp;W limicie tym nie uwzgl\u0119dnia si\u0119 np. otrzymanych dywidend i innych przychod\u00f3w z udzia\u0142u w zyskach os\u00f3b prawnych, odsetek od \u015brodk\u00f3w finansowych na rachunku bankowym, dotacji, odszkodowa\u0144 czy przychod\u00f3w z umorzenia odsetek. Nie bierze si\u0119 te\u017c pod uwag\u0119 przychodu z umorzenia subwencji\/finansowania preferencyjnego z PFR.<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"dla-kogo\" class=\"heading h-24\">Limity przychod\u00f3w w 2023 i 2024 roku<\/h2>\n\n\n\n<p class=\"text\">Limity odpowiednich przychod\u00f3w warunkuj\u0105cych zastosowanie obni\u017conej stawki 9% w 2023 i 2024 roku przedstawiaj\u0105 si\u0119 nast\u0119puj\u0105co:<\/p>\n\n\n\n<table class=\"table\">\n<thead class=\"thead\">\n<tr class=\"tr\">\n<th class=\"th\">\n<p class=\"text\">Warunek<\/p>\n<\/th>\n\n\n\n<th class=\"th\">\n<p class=\"text\">Rok podatkowy 2023<\/p>\n<\/th>\n\n\n\n<th class=\"th\">\n<p class=\"text\">Rok podatkowy 2024<\/p>\n<\/th>\n<\/tr>\n<\/thead>\n\n\n\n<tbody class=\"tbody\">\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Przychody bie\u017c\u0105ce &#8211; przychody podatkowe EUR 2 000 000<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text\">PLN 9 357 000<\/p>\n\n\n\n<p class=\"text fs-14\">Przych\u00f3d CIT za 2023<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text\">PLN 8 687 000<\/p>\n\n\n\n<p class=\"text fs-14\">Przych\u00f3d CIT za 2024<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Ma\u0142y podatnik &#8211; przych\u00f3d ze sprzeda\u017cy EUR 2 000 000<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text\">PLN 9 654 000<\/p>\n\n\n\n<p class=\"text fs-14\">Przych\u00f3d ze sprzeda\u017cy (z VAT) za 2022<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text\">PLN 9 218 000<\/p>\n\n\n\n<p class=\"text fs-14\">Przych\u00f3d ze sprzeda\u017cy (z VAT) za 2023<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p class=\"text\">Nale\u017cy pami\u0119ta\u0107, \u017ce stawki obni\u017conej 9% nie mo\u017cna stosowa\u0107 do przychod\u00f3w (dochod\u00f3w) z \u017ar\u00f3d\u0142a zyski kapita\u0142owe.<\/p>\n\n\n\n<p>Ustawa zawiera r\u00f3wnie\u017c wy\u0142\u0105czenie stosowania preferencyjnej stawki dla podmiot\u00f3w przekszta\u0142conych i powsta\u0142ych w wyniku restrukturyzacji. <\/p>\n\n\n\n<p>Prawa do obni\u017conej stawki CIT nie maj\u0105 r\u00f3wnie\u017c podatnicy b\u0119d\u0105cy podatkow\u0105 grup\u0105 kapita\u0142ow\u0105 lub fundacj\u0105 rodzinn\u0105.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"koszty\" class=\"heading h-24\">Obni\u017cona stawka przy zaliczkach i rozliczeniu rocznym<\/h2>\n\n\n\n<p>Podatnik mo\u017ce zastosowa\u0107 obni\u017con\u0105 stawk\u0119 9% na etapie kalkulacji zaliczek bie\u017c\u0105cych na podatek dochodowy. Musi jednak sprawdza\u0107 limit przychod\u00f3w bie\u017c\u0105cych. Jego przekroczenie skutkuje obowi\u0105zkiem obliczenia zaliczki wed\u0142ug stawki podstawowej 19%. <\/p>\n\n\n\n<p>Je\u015bli podatnik spe\u0142nia warunki dla zastosowania obni\u017conej stawki CIT, a bie\u017c\u0105ce zaliczki na podatek dochodowy by\u0142y kalkulowane z zastosowaniem stawki podstawowej, to w zeznaniu rocznym podatnik nadal mo\u017ce zastosowa\u0107 opodatkowanie wg preferencyjnej stawki 9%.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"zyski-kapitalowe-oddzielna-zrodlo-przychodow\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Zyski kapita\u0142owe. Oddzielne \u017ar\u00f3d\u0142o przychod\u00f3w<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><\/a>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie\" class=\"heading h-24\">Nasze wsparcie<\/h2>\n\n\n\n<p class=\"text fs-22\">Zastosowanie w\u0142a\u015bciwej stawki CIT jest wa\u017cnym elementem kalkulacji podatkowej. Sprawd\u017a nasze us\u0142ugi rozlicze\u0144 podatkowych (tax compliance) lub skontaktuj si\u0119 bezpo\u015brednio z nami. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.   <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 prowadzeniem bie\u017c\u0105cych rozlicze\u0144 podatkowych.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"tax-compliance\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" 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