Tax loans for investment

From 1 January  2021, the Tax Code is supplemented with Articles 49-1 and 51-1, as well as with amendments to Articles 50 and 54 of the Tax Code regarding the introduction of tax loans for investment.

Introduction of tax loans for investment, which provides for a change in the tax payment period for upcoming periods, under which taxpayers are given the opportunity to reduce their tax payments by 100 percent over a certain period of time, followed by a phased payment of the loan amount.

Tax loans for investment may be granted for corporate income tax and / or property tax for a period of up to three years.