Ustawa o podatku dochodowym od osób prawnych

Rozdział 6b. Ryczałt od dochodów spółek kapitałowych

Ostatnie zmiany:

2025-06-01

Art. 12, Art. 16, Art. 16j, Art. 18ee

2025-05-27

Art. 17

2025-03-18

Art. 16

2025-01-01

Art. 16, Art. 16j, Art. 20, Art. 9

2024-11-26

2024-11-12

2024-11-10

2024-07-01

2024-02-22

Art. 38wc, Art. 38wd, Art. 38xb, Art. 38ya

2024-01-01

Art. 12, Art. 16j, Art. 17, Art. 26

2023-09-29

Art. 12, Art. 15, Art. 16

2023-09-26

Art. 16, Art. 17

2023-09-15

Art. 12, Art. 15, Art. 16, Art. 16g, Art. 16h, Art. 28k, Art. 28l, Art. 7b, Art. 9b

2023-09-05

Art. 16j

2023-08-30

Art. 12

2023-07-01

Art. 17

2023-05-22

Art. 1, Art. 15c, Art. 19, Art. 24b, Art. 24q, Art. 24r, Art. 24s, Art. 27, Art. 28a, Art. 28j, Art. 4a, Art. 6

2023-03-15

Art. 17

2023-02-01

Art. 38eb

2023-01-28

Art. 38wa, Art. 38wb, Art. 38xa

2023-01-01

Art. 12, Art. 15, Art. 16, Art. 17, Art. 18, Art. 18db, Art. 18ed, Art. 18f, Art. 24a, Art. 24aa, Art. 24b, Art. 24ca, Art. 24m, Art. 24n, Art. 26, Art. 26b, Art. 27b, Art. 27c, Art. 28, Art. 28c, Art. 28j, Art. 28m, Art. 7aa

2022-10-26

Art. 11b, Art. 11i, Art. 11k, Art. 11o, Art. 12, Art. 15, Art. 15c, Art. 16, Art. 26, Art. 28a, Art. 28n, Art. 28r, Art. 28t, Art. 38ec

2022-10-25

Art. 11o, Art. 11q, Art. 11s, Art. 11t

2022-09-30

2022-09-20

2022-08-10

2022-06-16

2022-06-04

2022-05-07

Art. 12, Art. 15, Art. 16, Art. 17

2022-04-23

Art. 6

2022-02-24

Art. 38w, Art. 38x, Art. 38y, Art. 38z

2022-01-01

Art. 1, Art. 11a, Art. 11c, Art. 11e, Art. 11f, Art. 11g, Art. 11k, Art. 11l, Art. 11m, Art. 11n, Art. 11o, Art. 11p, Art. 11q, Art. 11s, Art. 11t, Art. 12, Art. 15, Art. 15c, Art. 15e, Art. 16, Art. 16b, Art. 16c, Art. 16g, Art. 16h, Art. 16i, Art. 16m, Art. 16u, Art. 17, Art. 18, Art. 18aa, Art. 18d, Art. 18db, Art. 18ea, Art. 18eb, Art. 18ec, Art. 18ed, Art. 18ee, Art. 18ef, Art. 18f, Art. 19, Art. 1a, Art. 2, Art. 22c, Art. 24a, Art. 24aa, Art. 24ca, Art. 24d, Art. 24f, Art. 24k, Art. 24l, Art. 24m, Art. 24n, Art. 24o, Art. 24p, Art. 26, Art. 26b, Art. 27, Art. 28, Art. 28a, Art. 28b, Art. 28c, Art. 28d, Art. 28e, Art. 28g, Art. 28h, Art. 28i, Art. 28j, Art. 28l, Art. 28m, Art. 28n, Art. 28o, Art. 28p, Art. 28q, Art. 28r, Art. 28s, Art. 28t, Art. 3, Art. 38eb, Art. 4a, Art. 7, Art. 7a, Art. 7aa, Art. 7b, Art. 8, Art. 9

2021-12-28

Art. 27c

2021-12-24

Art. 16

2021-12-08

Art. 24i, Art. 28a, Art. 28i

2021-10-11

Art. 6

2021-10-05

Art. 18, Art. 25, Art. 26

2021-09-15

Art. 16, Art. 17

2021-07-23

Art. 17

2021-07-01

Art. 12, Art. 1a, Art. 4a, Art. 7b

2021-06-29

2021-03-01

2021-02-23

2021-01-19

2021-01-01

Art. 1, Art. 11i, Art. 11k, Art. 11m, Art. 11n, Art. 11o, Art. 11q, Art. 11s, Art. 11t, Art. 12, Art. 14a, Art. 15c, Art. 15cb, Art. 16, Art. 16a, Art. 16g, Art. 16h, Art. 16i, Art. 16j, Art. 16n, Art. 16o, Art. 16p, Art. 16q, Art. 16r, Art. 16s, Art. 16t, Art. 17, Art. 18aa, Art. 19, Art. 2, Art. 22, Art. 24a, Art. 24d, Art. 25, Art. 26aa, Art. 26c, Art. 27, Art. 27b, Art. 27c, Art. 28c, Art. 28d, Art. 28e, Art. 28f, Art. 28h, Art. 28i, Art. 28j, Art. 28k, Art. 28l, Art. 28m, Art. 28n, Art. 28o, Art. 28p, Art. 28q, Art. 28r, Art. 28s, Art. 28t, Art. 3, Art. 38v, Art. 4a, Art. 7, Art. 7aa, Art. 8, Art. 9

2020-12-01

Art. 38g, Art. 38ha, Art. 38i, Art. 38k, Art. 38l, Art. 38m, Art. 38na, Art. 38o, Art. 38p, Art. 38r, Art. 38s

2020-10-01

Art. 17

2020-07-18

Art. 38v

2020-07-01

Art. 12, Art. 15d, Art. 15e, Art. 25

2020-06-24

Art. 11b, Art. 38g, Art. 38h, Art. 38ha, Art. 38o, Art. 38p, Art. 38q, Art. 38r, Art. 38s, Art. 38t, Art. 38u

2020-04-18

Art. 38n

2020-03-31

Art. 38f, Art. 38g, Art. 38h, Art. 38i, Art. 38j, Art. 38k, Art. 38l, Art. 38m

2020-02-20

Art. 17

2020-01-01

Art. 11d, Art. 11g, Art. 11o, Art. 12, Art. 15d, Art. 15e, Art. 16, Art. 18f, Art. 2, Art. 25, Art. 27, Art. 28g, Art. 4a

2019-12-22

Art. 15, Art. 16

2019-11-30

Art. 12

2019-11-29

Art. 11a, Art. 11c, Art. 11h, Art. 11j, Art. 11n, Art. 15e, Art. 27

2019-11-01

2019-10-25

2019-09-12

2019-09-05

2019-08-15

2019-04-01

2019-03-16

2019-03-07

Art. 12, Art. 17, Art. 26

2019-01-23

Art. 17

2019-01-01

Art. 11, Art. 11a, Art. 11b, Art. 11c, Art. 11d, Art. 11e, Art. 11f, Art. 11g, Art. 11h, Art. 11i, Art. 11j, Art. 11k, Art. 11l, Art. 11m, Art. 11n, Art. 11o, Art. 11p, Art. 11q, Art. 11r, Art. 11s, Art. 11t, Art. 12, Art. 14, Art. 15, Art. 15ba, Art. 15ca, Art. 15cb, Art. 15e, Art. 16, Art. 16b, Art. 16c, Art. 16g, Art. 17, Art. 18, Art. 18d, Art. 19, Art. 1a, Art. 21, Art. 22c, Art. 22d, Art. 24a, Art. 24b, Art. 24c, Art. 24d, Art. 24e, Art. 24f, Art. 24g, Art. 24h, Art. 24i, Art. 24j, Art. 24k, Art. 24l, Art. 25, Art. 26, Art. 26b, Art. 27, Art. 28a, Art. 28b, Art. 3, Art. 4a, Art. 6, Art. 7, Art. 7b, Art. 8, Art. 9, Art. 9a, Art. 9b

2018-12-31

Art. 27, Art. 38e

2018-12-24

Art. 11g

2018-12-01

Art. 12, Art. 16, Art. 17

2018-11-29

Art. 17

2018-11-25

Art. 1, Art. 2

2018-10-01

Art. 17, Art. 18d, Art. 27, Art. 4a

2018-09-19

Art. 12, Art. 15, Art. 17

2018-07-19

Art. 12, Art. 38d

2018-06-30

Art. 16, Art. 17, Art. 18d, Art. 1a

2018-04-30

Art. 15d, Art. 16c, Art. 18d, Art. 18da, Art. 25

2018-04-21

Art. 4a, Art. 7b

2018-02-22

Art. 16

2018-01-01

Art. 10, Art. 11, Art. 12, Art. 14, Art. 15, Art. 15c, Art. 15ca, Art. 15e, Art. 16, Art. 16b, Art. 16d, Art. 16e, Art. 16f, Art. 16g, Art. 16k, Art. 17, Art. 18, Art. 18d, Art. 18da, Art. 19, Art. 1a, Art. 2, Art. 22, Art. 24a, Art. 24b, Art. 24c, Art. 25, Art. 25a, Art. 26, Art. 27, Art. 27b, Art. 28, Art. 3, Art. 38b, Art. 38c, Art. 4a, Art. 5, Art. 6, Art. 7, Art. 7a, Art. 7b, Art. 9a

2017-09-01

Art. 17, Art. 6

2017-08-12

Art. 15, Art. 16k, Art. 21

2017-06-21

Art. 27, Art. 9b

2017-04-30

Art. 26

2017-04-04

Art. 27

2017-03-01

Art. 11, Art. 19, Art. 24a, Art. 9a

2017-01-01

Art. 10, Art. 11, Art. 12, Art. 15, Art. 15d, Art. 16, Art. 16g, Art. 17, Art. 18d, Art. 18da, Art. 18e, Art. 19, Art. 2, Art. 21, Art. 24a, Art. 26, Art. 27, Art. 3, Art. 4a, Art. 6, Art. 9, Art. 9a

2016-10-09

Art. 11, Art. 12, Art. 15, Art. 16, Art. 17, Art. 6

2016-10-01

Art. 12

2016-06-04

Art. 12, Art. 16, Art. 17, Art. 6

2016-02-01

Art. 16

2016-01-01

Art. 12, Art. 15, Art. 15b, Art. 16, Art. 16f, Art. 16j, Art. 17, Art. 18b, Art. 18d, Art. 18e, Art. 25, Art. 27, Art. 38b, Art. 4a, Art. 9

2015-12-31

Art. 22c, Art. 26

2015-10-11

Art. 17

2015-09-13

Art. 16, Art. 17

2015-04-01

Art. 26, Art. 26a, Art. 4a

2015-02-01

Art. 18, Art. 19, Art. 24a, Art. 25, Art. 27, Art. 28a, Art. 7

2015-01-30

Art. 12, Art. 15, Art. 4a

2015-01-04

Art. 26

2015-01-01

Art. 10, Art. 11, Art. 12, Art. 14, Art. 14a, Art. 15, Art. 15c, Art. 16, Art. 16g, Art. 16k, Art. 17, Art. 17a, Art. 18b, Art. 1a, Art. 20, Art. 25, Art. 26, Art. 27, Art. 27a, Art. 28a, Art. 4a, Art. 6, Art. 9a

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Najbliższe zmiany:

2026-01-01

Art. 16

Kup dostęp (Dlaczego warto ):

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399.00 zł

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