How to calculate and increase

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This is a one-time inclusion of expenses for the acquisition (production) of an asset as tax deductible costs. Only small enterprises (so-called small PIT or CIT taxpayers) or newly established companies just starting their business activities can use the one-off depreciation method . In 2023, the limit for small CIT and PIT taxpayers will remain unchanged.

A small taxpayer is therefore an entrepreneur whose gross sales revenues did not exceed the PLN equivalent of EUR 2,000,000 in the previous tax year . In 2023, this phone number list limit is exactly PLN 9,654,000. Moreover, one-off depreciation may be made on the initial value of fixed assets included in groups 3-8 of the classification of fixed assets, excluding passenger cars. It must be performed in the tax year in which the funds were entered into the company's fixed assets register.



One-off depreciation limit 2023 According to the Act on CIT (Article 16k) and PIT (Article 22k), the limit for one-off depreciation is EUR 50,000 , so the sum of one-off depreciation write-offs in a given year cannot exceed the above amount. To convert this amount into Polish zlotys, use the average.