{"id":1101,"date":"2024-01-26T09:51:50","date_gmt":"2024-01-26T09:51:50","guid":{"rendered":"https:\/\/komatax.pl\/?p=1101"},"modified":"2026-08-18T11:55:42","modified_gmt":"2026-08-18T09:55:42","slug":"minimalny-podatek-cit-od-straty","status":"publish","type":"post","link":"https:\/\/komatax.pl\/en\/minimalny-podatek-cit-od-straty\/","title":{"rendered":"Minimum corporate income tax on loss"},"content":{"rendered":"<style>.kb-row-layout-id1101_17dc5f-48 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1101_17dc5f-48 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1101_17dc5f-48 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1101_17dc5f-48 > .kt-row-layout-overlay{opacity:0.60;}@media all and (max-width: 1024px){.kb-row-layout-id1101_17dc5f-48 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1101_17dc5f-48 > .kt-row-column-wrap{padding-top:60px;padding-bottom:60px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1101_17dc5f-48 alignnone has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1101_657a28-31 > .kt-inside-inner-col{display:flex;}.kadence-column1101_657a28-31 > .kt-inside-inner-col,.kadence-column1101_657a28-31 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1101_657a28-31 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1101_657a28-31 > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column1101_657a28-31 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column1101_657a28-31 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column1101_657a28-31 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1101_657a28-31 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1101_657a28-31{position:relative;}@media all and (max-width: 1024px){.kadence-column1101_657a28-31 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column1101_657a28-31 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1101_657a28-31\"><div class=\"kt-inside-inner-col\"><div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/komatax.pl\/\">Strona g\u0142\u00f3wna<\/a><\/span> \u00bb <span class=\"breadcrumb_last\" aria-current=\"page\">Minimalny podatek CIT od straty<\/span><\/span><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_85c818-0e, .wp-block-kadence-advancedheading.kt-adv-heading1101_85c818-0e[data-kb-block=\"kb-adv-heading1101_85c818-0e\"]{max-width:1050px;margin-right:auto;margin-left:auto;padding-top:0px;margin-top:20px;text-align:center;font-size:62px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_85c818-0e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_85c818-0e[data-kb-block=\"kb-adv-heading1101_85c818-0e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_85c818-0e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_85c818-0e[data-kb-block=\"kb-adv-heading1101_85c818-0e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1101_85c818-0e, .wp-block-kadence-advancedheading.kt-adv-heading1101_85c818-0e[data-kb-block=\"kb-adv-heading1101_85c818-0e\"]{font-size:32px;}}<\/style>\n<h1 class=\"kt-adv-heading1101_85c818-0e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_85c818-0e\">Minimalny podatek CIT od straty, nowe obowi\u0105zki od 2024 roku<\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id1101_ee73a5-44 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1101_ee73a5-44 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1101_ee73a5-44 > .kt-row-column-wrap{column-gap:60px;max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, calc(70% - ((60px * 1 )\/2)))minmax(0, calc(30% - ((60px * 1 )\/2)));}.kb-row-layout-id1101_ee73a5-44 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1101_ee73a5-44 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1101_ee73a5-44 > .kt-row-column-wrap{padding-top:60px;padding-bottom:60px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1101_ee73a5-44 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-left-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1101_5e0aaa-de > .kt-inside-inner-col,.kadence-column1101_5e0aaa-de > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1101_5e0aaa-de > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1101_5e0aaa-de > .kt-inside-inner-col{flex-direction:column;}.kadence-column1101_5e0aaa-de > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1101_5e0aaa-de > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1101_5e0aaa-de{position:relative;}@media all and (max-width: 1024px){.kadence-column1101_5e0aaa-de > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1101_5e0aaa-de > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1101_5e0aaa-de\"><div class=\"kt-inside-inner-col\"><style>.kb-image1101_2ba5f1-af .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1101_2ba5f1-af size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"630\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/8.webp\" alt=\"Ilustracja do artyku\u0142u: Minimalny podatek CIT od straty\" class=\"kb-img wp-image-1201\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/8.webp 1200w, https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/8-300x158.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/8-1024x538.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/8-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_2ad380-8e, .wp-block-kadence-advancedheading.kt-adv-heading1101_2ad380-8e[data-kb-block=\"kb-adv-heading1101_2ad380-8e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_2ad380-8e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_2ad380-8e[data-kb-block=\"kb-adv-heading1101_2ad380-8e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_2ad380-8e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_2ad380-8e[data-kb-block=\"kb-adv-heading1101_2ad380-8e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1101_2ad380-8e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_2ad380-8e\">Od 1 stycznia 2024 roku ponownie zacz\u0119\u0142y obowi\u0105zywa\u0107 przepisy dotycz\u0105ce minimalnego podatku CIT. Oznacza to, \u017ce cz\u0119\u015b\u0107 firm b\u0119dzie zobowi\u0105zana do zap\u0142aty podatku nawet wtedy, gdy wyka\u017ce strat\u0119 podatkow\u0105 lub bardzo niski doch\u00f3d.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_3d22c1-2a, .wp-block-kadence-advancedheading.kt-adv-heading1101_3d22c1-2a[data-kb-block=\"kb-adv-heading1101_3d22c1-2a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_3d22c1-2a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_3d22c1-2a[data-kb-block=\"kb-adv-heading1101_3d22c1-2a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_3d22c1-2a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_3d22c1-2a[data-kb-block=\"kb-adv-heading1101_3d22c1-2a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading1101_3d22c1-2a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_3d22c1-2a\">Kogo dotyczy minimalny CIT?<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_8ccf9d-86, .wp-block-kadence-advancedheading.kt-adv-heading1101_8ccf9d-86[data-kb-block=\"kb-adv-heading1101_8ccf9d-86\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_8ccf9d-86 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_8ccf9d-86[data-kb-block=\"kb-adv-heading1101_8ccf9d-86\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_8ccf9d-86 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_8ccf9d-86[data-kb-block=\"kb-adv-heading1101_8ccf9d-86\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1101_8ccf9d-86 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_8ccf9d-86\">Minimalny podatek obejmuje podatnik\u00f3w, kt\u00f3rzy:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ponie\u015bli strat\u0119 podatkow\u0105 w&nbsp;danym roku,<\/li>\n\n\n\n<li>albo osi\u0105gn\u0119li doch\u00f3d ni\u017cszy ni\u017c 2% warto\u015bci przychod\u00f3w.<\/li>\n<\/ul>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_11c3e3-22, .wp-block-kadence-advancedheading.kt-adv-heading1101_11c3e3-22[data-kb-block=\"kb-adv-heading1101_11c3e3-22\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_11c3e3-22 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_11c3e3-22[data-kb-block=\"kb-adv-heading1101_11c3e3-22\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_11c3e3-22 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_11c3e3-22[data-kb-block=\"kb-adv-heading1101_11c3e3-22\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1101_11c3e3-22 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_11c3e3-22\">Jak wyliczana jest podstawa opodatkowania?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_484d90-80, .wp-block-kadence-advancedheading.kt-adv-heading1101_484d90-80[data-kb-block=\"kb-adv-heading1101_484d90-80\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_484d90-80 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_484d90-80[data-kb-block=\"kb-adv-heading1101_484d90-80\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_484d90-80 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_484d90-80[data-kb-block=\"kb-adv-heading1101_484d90-80\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1101_484d90-80 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_484d90-80\">Podstawa opodatkowania ustalana jest na podstawie:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>cz\u0119\u015bci osi\u0105gni\u0119tych przychod\u00f3w,<\/li>\n\n\n\n<li>wybranych koszt\u00f3w uzyskania przychod\u00f3w,<\/li>\n\n\n\n<li>koszt\u00f3w ponoszonych na rzecz podmiot\u00f3w powi\u0105zanych.<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_7cecb2-e8, .wp-block-kadence-advancedheading.kt-adv-heading1101_7cecb2-e8[data-kb-block=\"kb-adv-heading1101_7cecb2-e8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_7cecb2-e8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_7cecb2-e8[data-kb-block=\"kb-adv-heading1101_7cecb2-e8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_7cecb2-e8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_7cecb2-e8[data-kb-block=\"kb-adv-heading1101_7cecb2-e8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1101_7cecb2-e8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_7cecb2-e8\">Przepisy s\u0105 do\u015b\u0107 z\u0142o\u017cone, dlatego w&nbsp;praktyce wiele firm b\u0119dzie wymaga\u0142o indywidualnej analizy ksi\u0119gowej i&nbsp;podatkowej.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_522778-c9, .wp-block-kadence-advancedheading.kt-adv-heading1101_522778-c9[data-kb-block=\"kb-adv-heading1101_522778-c9\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_522778-c9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_522778-c9[data-kb-block=\"kb-adv-heading1101_522778-c9\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_522778-c9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_522778-c9[data-kb-block=\"kb-adv-heading1101_522778-c9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1101_522778-c9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_522778-c9\">Jakich podmiot\u00f3w dotycz\u0105 przepisy?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_452ca6-c9, .wp-block-kadence-advancedheading.kt-adv-heading1101_452ca6-c9[data-kb-block=\"kb-adv-heading1101_452ca6-c9\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_452ca6-c9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_452ca6-c9[data-kb-block=\"kb-adv-heading1101_452ca6-c9\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_452ca6-c9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_452ca6-c9[data-kb-block=\"kb-adv-heading1101_452ca6-c9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1101_452ca6-c9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_452ca6-c9\">Minimalny CIT mo\u017ce obj\u0105\u0107 m.in.:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sp\u00f3\u0142ki i&nbsp;podatnik\u00f3w posiadaj\u0105cych siedzib\u0119 lub zarz\u0105d na terytorium Polski,<\/li>\n\n\n\n<li>podatkowe grupy kapita\u0142owe,<\/li>\n\n\n\n<li>zagraniczne podmioty prowadz\u0105ce dzia\u0142alno\u015b\u0107 w&nbsp;Polsce poprzez zagraniczny zak\u0142ad.<\/li>\n<\/ul>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_debe11-48, .wp-block-kadence-advancedheading.kt-adv-heading1101_debe11-48[data-kb-block=\"kb-adv-heading1101_debe11-48\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_debe11-48 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_debe11-48[data-kb-block=\"kb-adv-heading1101_debe11-48\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_debe11-48 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_debe11-48[data-kb-block=\"kb-adv-heading1101_debe11-48\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1101_debe11-48 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_debe11-48\">Termin zap\u0142aty podatku<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_bbc37d-5e, .wp-block-kadence-advancedheading.kt-adv-heading1101_bbc37d-5e[data-kb-block=\"kb-adv-heading1101_bbc37d-5e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_bbc37d-5e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_bbc37d-5e[data-kb-block=\"kb-adv-heading1101_bbc37d-5e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_bbc37d-5e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_bbc37d-5e[data-kb-block=\"kb-adv-heading1101_bbc37d-5e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1101_bbc37d-5e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_bbc37d-5e\">Przepisy nie wskazuj\u0105 wprost terminu zap\u0142aty minimalnego CIT. Obecnie przyjmuje si\u0119, \u017ce podatek b\u0119dzie rozliczany po raz pierwszy za 2024 rok, w&nbsp;terminie z\u0142o\u017cenia rocznego zeznania CIT.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_51f561-6c, .wp-block-kadence-advancedheading.kt-adv-heading1101_51f561-6c[data-kb-block=\"kb-adv-heading1101_51f561-6c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_51f561-6c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_51f561-6c[data-kb-block=\"kb-adv-heading1101_51f561-6c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_51f561-6c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_51f561-6c[data-kb-block=\"kb-adv-heading1101_51f561-6c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1101_51f561-6c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_51f561-6c\">Kto mo\u017ce skorzysta\u0107 ze zwolnienia?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_306cf6-ee, .wp-block-kadence-advancedheading.kt-adv-heading1101_306cf6-ee[data-kb-block=\"kb-adv-heading1101_306cf6-ee\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_306cf6-ee mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_306cf6-ee[data-kb-block=\"kb-adv-heading1101_306cf6-ee\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_306cf6-ee img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_306cf6-ee[data-kb-block=\"kb-adv-heading1101_306cf6-ee\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1101_306cf6-ee wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_306cf6-ee\">Jednym z&nbsp;najwa\u017cniejszych zwolnie\u0144 obj\u0119te s\u0105 sp\u00f3\u0142ki kapita\u0142owe oraz inni podatnicy CIT, kt\u00f3rych wsp\u00f3lnikami s\u0105 wy\u0142\u0105cznie osoby fizyczne.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_80c199-1c, .wp-block-kadence-advancedheading.kt-adv-heading1101_80c199-1c[data-kb-block=\"kb-adv-heading1101_80c199-1c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_80c199-1c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_80c199-1c[data-kb-block=\"kb-adv-heading1101_80c199-1c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_80c199-1c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_80c199-1c[data-kb-block=\"kb-adv-heading1101_80c199-1c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1101_80c199-1c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_80c199-1c\">Warto jednak pami\u0119ta\u0107, \u017ce katalog wy\u0142\u0105cze\u0144 i&nbsp;zwolnie\u0144 jest szerszy, dlatego przed ocen\u0105 obowi\u0105zku zap\u0142aty podatku warto przeanalizowa\u0107 sytuacj\u0119 swojej firmy indywidualnie.<\/p>\n\n\n<style>.kadence-column1101_d734be-73 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);}.kadence-column1101_d734be-73 > .kt-inside-inner-col,.kadence-column1101_d734be-73 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1101_d734be-73 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1101_d734be-73 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1101_d734be-73 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1101_d734be-73 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1101_d734be-73{position:relative;}.kadence-column1101_d734be-73, .kt-inside-inner-col > .kadence-column1101_d734be-73:not(.specificity){margin-top:40px;}@media all and (max-width: 1024px){.kadence-column1101_d734be-73 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1101_d734be-73 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1101_d734be-73\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1101_b62f13-2d, .wp-block-kadence-advancedheading.kt-adv-heading1101_b62f13-2d[data-kb-block=\"kb-adv-heading1101_b62f13-2d\"]{padding-top:20px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_b62f13-2d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_b62f13-2d[data-kb-block=\"kb-adv-heading1101_b62f13-2d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_b62f13-2d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_b62f13-2d[data-kb-block=\"kb-adv-heading1101_b62f13-2d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1101_b62f13-2d, .wp-block-kadence-advancedheading.kt-adv-heading1101_b62f13-2d[data-kb-block=\"kb-adv-heading1101_b62f13-2d\"]{font-size:14px;}}<\/style>\n<p class=\"kt-adv-heading1101_b62f13-2d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_b62f13-2d\"><em>Informacje zawarte w artykule maj\u0105 charakter og\u00f3lnoedukacyjny i nie stanowi\u0105 porady prawnej ani podatkowej. W sprawach indywidualnych skonsultuj si\u0119 z doradc\u0105 podatkowym lub radc\u0105 prawnym.<\/em><br><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n<style>#wrapper.site{overflow:clip;}.kadence-column1101_f3cf81-6a{--kb-section-setting-offset:20px;}.kadence-column1101_f3cf81-6a > .kt-inside-inner-col,.kadence-column1101_f3cf81-6a > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1101_f3cf81-6a > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1101_f3cf81-6a > .kt-inside-inner-col{flex-direction:column;}.kadence-column1101_f3cf81-6a > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1101_f3cf81-6a > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1101_f3cf81-6a{position:relative;}@media all and (max-width: 1024px){.kadence-column1101_f3cf81-6a > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1101_f3cf81-6a > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1101_f3cf81-6a kb-section-is-sticky\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id1101_f24021-41 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1101_f24021-41 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1101_f24021-41 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1101_f24021-41 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1101_f24021-41 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1101_f24021-41 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1101_f24021-41 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1101_93ee5d-25 > .kt-inside-inner-col{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kadence-column1101_93ee5d-25 > .kt-inside-inner-col,.kadence-column1101_93ee5d-25 > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column1101_93ee5d-25 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1101_93ee5d-25 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1101_93ee5d-25 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1101_93ee5d-25 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1101_93ee5d-25{position:relative;}@media all and (max-width: 1024px){.kadence-column1101_93ee5d-25 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1101_93ee5d-25 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1101_93ee5d-25\"><div class=\"kt-inside-inner-col\"><style>.kb-image1101_c43f14-47 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1101_c43f14-47 size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"690\" height=\"1024\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1.webp\" alt=\"Zesp\u00f3\u0142 KoMa Tax, profesjonalne ksi\u0119gowe oferuj\u0105ce us\u0142ugi ksi\u0119gowe, kadrowe i doradztwo podatkowe dla firm\" class=\"kb-img wp-image-42\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1.webp 690w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1-202x300.webp 202w\" sizes=\"auto, (max-width: 690px) 100vw, 690px\" \/><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column1101_384a82-45 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column1101_384a82-45 > .kt-inside-inner-col,.kadence-column1101_384a82-45 > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column1101_384a82-45 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1101_384a82-45 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1101_384a82-45 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1101_384a82-45 > .kt-inside-inner-col{background-color:var(--global-palette2, #2B6CB0);}.kadence-column1101_384a82-45 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1101_384a82-45{position:relative;}@media all and (max-width: 1024px){.kadence-column1101_384a82-45 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1101_384a82-45 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1101_384a82-45\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1101_7b01b7-1b, .wp-block-kadence-advancedheading.kt-adv-heading1101_7b01b7-1b[data-kb-block=\"kb-adv-heading1101_7b01b7-1b\"]{text-align:center;font-size:32px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_7b01b7-1b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_7b01b7-1b[data-kb-block=\"kb-adv-heading1101_7b01b7-1b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_7b01b7-1b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_7b01b7-1b[data-kb-block=\"kb-adv-heading1101_7b01b7-1b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1101_7b01b7-1b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_7b01b7-1b\">Potrzebujesz wsparcia?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1101_45e62d-aa, .wp-block-kadence-advancedheading.kt-adv-heading1101_45e62d-aa[data-kb-block=\"kb-adv-heading1101_45e62d-aa\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_45e62d-aa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_45e62d-aa[data-kb-block=\"kb-adv-heading1101_45e62d-aa\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_45e62d-aa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_45e62d-aa[data-kb-block=\"kb-adv-heading1101_45e62d-aa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1101_45e62d-aa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_45e62d-aa\">Pomagamy przedsi\u0119biorcom uporz\u0105dkowa\u0107 ksi\u0119gowo\u015b\u0107 i&nbsp;formalno\u015bci zwi\u0105zane z&nbsp;prowadzeniem firmy.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns1101_b98be5-2b{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns1101_b98be5-2b .kt-button{font-weight:normal;font-style:normal;}.kt-btns1101_b98be5-2b .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1101_b98be5-2b .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1101_b98be5-2b .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1101_b98be5-2b .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1101_b98be5-2b .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1101_b98be5-2b .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1101_b98be5-2b .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1101_b98be5-2b\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn1101_9cb2cc-65.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn1101_9cb2cc-65 kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-inherit kt-btn-has-text-true kt-btn-has-svg-false wp-block-button__link wp-block-kadence-singlebtn\" href=\"https:\/\/komatax.pl\/kontakt\/\"><span class=\"kt-btn-inner-text\">Skontaktuj si\u0119 z nami<\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<!-- LM-BLOG-CTA -->\n<style>.kb-row-layout-id1101_c7b449-5e > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1101_c7b449-5e > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1101_c7b449-5e > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1101_c7b449-5e > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1101_c7b449-5e > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1101_c7b449-5e > .kt-row-column-wrap{padding-top:60px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1101_c7b449-5e alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1101_9059bc-7f > .kt-inside-inner-col,.kadence-column1101_9059bc-7f > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1101_9059bc-7f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1101_9059bc-7f > .kt-inside-inner-col{flex-direction:column;}.kadence-column1101_9059bc-7f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1101_9059bc-7f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1101_9059bc-7f{position:relative;}@media all and (max-width: 1024px){.kadence-column1101_9059bc-7f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1101_9059bc-7f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1101_9059bc-7f\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1101_2e9e58-ad, .wp-block-kadence-advancedheading.kt-adv-heading1101_2e9e58-ad[data-kb-block=\"kb-adv-heading1101_2e9e58-ad\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1101_2e9e58-ad mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1101_2e9e58-ad[data-kb-block=\"kb-adv-heading1101_2e9e58-ad\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1101_2e9e58-ad img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1101_2e9e58-ad[data-kb-block=\"kb-adv-heading1101_2e9e58-ad\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1101_2e9e58-ad, .wp-block-kadence-advancedheading.kt-adv-heading1101_2e9e58-ad[data-kb-block=\"kb-adv-heading1101_2e9e58-ad\"]{text-align:left!important;}}<\/style>\n<h2 class=\"kt-adv-heading1101_2e9e58-ad wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1101_2e9e58-ad\">Potrzebujesz ksi\u0119gowego?<\/h2>\n\n\n<style>.kb-row-layout-id1101_6a5ded-d6 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1101_6a5ded-d6 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1101_6a5ded-d6 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);}.kb-row-layout-id1101_6a5ded-d6 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1101_6a5ded-d6 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}.kb-row-layout-id1101_6a5ded-d6 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1101_6a5ded-d6 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}@media all and (max-width: 1024px){.kb-row-layout-id1101_6a5ded-d6 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1101_6a5ded-d6 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1101_6a5ded-d6 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1101_6a5ded-d6 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1101_457e14-97 > .kt-inside-inner-col,.kadence-column1101_457e14-97 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1101_457e14-97 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1101_457e14-97 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1101_457e14-97 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1101_457e14-97 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1101_457e14-97{position:relative;}@media all and (max-width: 1024px){.kadence-column1101_457e14-97 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1101_457e14-97 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1101_457e14-97\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1101_80a09f-6b .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box1101_80a09f-6b .kt-blocks-info-box-link-wrap{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kt-info-box1101_80a09f-6b .kt-blocks-info-box-link-wrap:hover{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette8, #F7FAFC);}.kt-info-box1101_80a09f-6b .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box1101_80a09f-6b .kt-info-svg-icon-flip, .kt-info-box1101_80a09f-6b .kt-blocks-info-box-number{font-size:30px;}.kt-info-box1101_80a09f-6b .kt-blocks-info-box-media{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-radius:200px;overflow:hidden;border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px;}.kt-info-box1101_80a09f-6b .kt-blocks-info-box-media-container{margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1101_80a09f-6b .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1101_80a09f-6b .kt-infobox-textcontent h3.kt-blocks-info-box-title{font-size:23px;}.wp-block-kadence-infobox.kt-info-box1101_80a09f-6b .kt-blocks-info-box-text{padding-top:0px;padding-bottom:0px;padding-left:0px;}.kt-info-box1101_80a09f-6b .kt-blocks-info-box-learnmore{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-radius:10px;border-width:0px 0px 0px 0px;padding-top:7px;padding-right:21px;padding-bottom:7px;padding-left:21px;margin-top:20px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1101_80a09f-6b .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1101_80a09f-6b .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}@media all and (max-width: 1024px){.kt-info-box1101_80a09f-6b .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}}@media all and (max-width: 1024px){.kt-info-box1101_80a09f-6b .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}}@media all and (max-width: 767px){.kt-info-box1101_80a09f-6b .kt-blocks-info-box-link-wrap{text-align:left;box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1101_80a09f-6b .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}}<\/style>\n<div class=\"wp-block-kadence-infobox kt-info-box1101_80a09f-6b\"><a href=\"https:\/\/komatax.pl\/biuro-rachunkowe-legionowo\/\" class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-left kb-info-mobile-halign-left\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-kb-custom-377 kt-info-svg-icon\"><svg viewBox=\"-42 0 512 512.001\" preserveAspectRatio=\"xMinYMin meet\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"m210.351562 246.632812c33.882813 0 63.21875-12.152343 87.195313-36.128906 23.96875-23.972656 36.125-53.304687 36.125-87.191406 0-33.875-12.152344-63.210938-36.128906-87.191406-23.976563-23.96875-53.3125-36.121094-87.191407-36.121094-33.886718 0-63.21875 12.152344-87.191406 36.125s-36.128906 53.308594-36.128906 87.1875c0 33.886719 12.15625 63.222656 36.128906 87.195312 23.980469 23.96875 53.316406 36.125 87.191406 36.125zm-65.972656-189.292968c18.394532-18.394532 39.972656-27.335938 65.972656-27.335938 25.996094 0 47.578126 8.941406 65.976563 27.335938 18.394531 18.398437 27.339844 39.980468 27.339844 65.972656 0 26-8.945313 47.578125-27.339844 65.976562-18.398437 18.398438-39.980469 27.339844-65.976563 27.339844-25.992187 0-47.570312-8.945312-65.972656-27.339844-18.398437-18.394531-27.34375-39.976562-27.34375-65.976562 0-25.992188 8.945313-47.574219 27.34375-65.972656zm0 0\"\/><path d=\"m426.128906 393.703125c-.691406-9.976563-2.089844-20.859375-4.148437-32.351563-2.078125-11.578124-4.753907-22.523437-7.957031-32.527343-3.3125-10.339844-7.808594-20.550781-13.375-30.335938-5.769532-10.15625-12.550782-19-20.160157-26.277343-7.957031-7.613282-17.699219-13.734376-28.964843-18.199219-11.226563-4.441407-23.667969-6.691407-36.976563-6.691407-5.226563 0-10.28125 2.144532-20.042969 8.5-6.007812 3.917969-13.035156 8.449219-20.878906 13.460938-6.707031 4.273438-15.792969 8.277344-27.015625 11.902344-10.949219 3.542968-22.066406 5.339844-33.042969 5.339844-10.96875 0-22.085937-1.796876-33.042968-5.339844-11.210938-3.621094-20.300782-7.625-26.996094-11.898438-7.769532-4.964844-14.800782-9.496094-20.898438-13.46875-9.753906-6.355468-14.808594-8.5-20.035156-8.5-13.3125 0-25.75 2.253906-36.972656 6.699219-11.257813 4.457031-21.003906 10.578125-28.96875 18.199219-7.609375 7.28125-14.390625 16.121094-20.15625 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11.628906-8.957031 19.269531-11.980469 7.066406-2.796875 15.007812-4.328125 23.628906-4.558594 1.050781.558594 2.921875 1.625 5.953125 3.601563 6.167969 4.019531 13.277344 8.605469 21.136719 13.625 8.859375 5.648437 20.273437 10.75 33.910156 15.152344 13.941406 4.507812 28.160156 6.796875 42.273437 6.796875 14.113282 0 28.335938-2.289063 42.269532-6.792969 13.648437-4.410156 25.058594-9.507813 33.929687-15.164063 8.042969-5.140624 14.953125-9.59375 21.121094-13.617187 3.03125-1.972656 4.902344-3.042969 5.953125-3.601563 8.625.230469 16.566406 1.761719 23.636719 4.558594 7.636719 3.023438 14.121093 7.058594 19.265625 11.980469 5.5 5.261719 10.484375 11.796875 14.816406 19.421875 4.542969 7.988281 8.207031 16.289062 10.886719 24.660156 2.800781 8.75 5.15625 18.398438 7 28.675782 1.867187 10.433593 3.132812 20.238281 3.75 29.144531v.007812c.636719 9.058594.957031 18.527344.960937 28.148438-.003906 18.449219-5.214844 32.378906-15.9375 42.582031zm0 0\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h3 class=\"kt-blocks-info-box-title\">Biuro w Legionowie<\/h3><p class=\"kt-blocks-info-box-text\">ul. Piotra Wysockiego 4\/7, tel. 503 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Legionowa, Jab\u0142onny, Wieliszewa i Serocka.<br><span class=\"lm-card-cta\">Zobacz biuro w Legionowie \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column1101_9b77af-20 > .kt-inside-inner-col,.kadence-column1101_9b77af-20 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1101_9b77af-20 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1101_9b77af-20 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1101_9b77af-20 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1101_9b77af-20 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1101_9b77af-20{position:relative;}@media all and (max-width: 1024px){.kadence-column1101_9b77af-20 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1101_9b77af-20 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1101_9b77af-20\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1101_407f4b-e4 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box1101_407f4b-e4 .kt-blocks-info-box-link-wrap{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kt-info-box1101_407f4b-e4 .kt-blocks-info-box-link-wrap:hover{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette8, #F7FAFC);}.kt-info-box1101_407f4b-e4 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box1101_407f4b-e4 .kt-info-svg-icon-flip, .kt-info-box1101_407f4b-e4 .kt-blocks-info-box-number{font-size:30px;}.kt-info-box1101_407f4b-e4 .kt-blocks-info-box-media{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-radius:200px;overflow:hidden;border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px;}.kt-info-box1101_407f4b-e4 .kt-blocks-info-box-media-container{margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1101_407f4b-e4 .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1101_407f4b-e4 .kt-infobox-textcontent h3.kt-blocks-info-box-title{font-size:23px;}.wp-block-kadence-infobox.kt-info-box1101_407f4b-e4 .kt-blocks-info-box-text{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kt-info-box1101_407f4b-e4 .kt-blocks-info-box-learnmore{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-radius:10px;border-width:0px 0px 0px 0px;padding-top:7px;padding-right:21px;padding-bottom:7px;padding-left:21px;margin-top:20px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1101_407f4b-e4 .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1101_407f4b-e4 .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}@media all and (max-width: 1024px){.kt-info-box1101_407f4b-e4 .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}}@media all and (max-width: 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Kijowska 7\/4, tel. 883 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Pragi, Targ\u00f3wka i Bia\u0142o\u0142\u0119ki.<br><span class=\"lm-card-cta\">Zobacz biuro na Pradze \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Minimum CIT on losses, new obligations from 2024 From 1 January 2024\u2026<\/p>","protected":false},"author":1,"featured_media":1201,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-1101","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zmiany-w-przepisach"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - 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