The lower CIT rates applicable since 2017 for companies with the status of a small taxpayer, whose turnover did not exceed EUR 1.2 million, i.e. 15%, was reduced to 9% this year.However, certain restrictions should be noted.The new rate may not be used by tax capital groups, joint ventures and taxpayers contributing in the form of an enterprise, its organized part or its assets, if their value exceeds the equivalent of EUR 10,000.