Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016

A special form of income taxation addressed to the SME sector is the Lump sum on registered income, which is a simplified form of income tax payment for natural persons conducting business activity.The choice of this form of taxation is optional. In 2016, the tax in this form could be paid by taxpayers who in 2015 obtained income from non-agricultural economic activity conducted exclusively independently or income from the sale of non-industrial processed plant and animal products from their own cultivation, breeding or breeding, in the amount not exceeding the equivalent of EUR 150,000 (PLN 636,555) or obtained income only from non-agricultural business activities conducted in the form of a company, and the sum of revenues of the company's partners from this activity did not exceed the amount of EUR 150,000 (PLN 636,555).