The subject of this paper is tax planning in small and medium-sized enterprises. The paper established the importance of tax planning, which manifests itself in the realization of tax savings, which the company can then use for investments or an increase in net profit. It is important to emphasize that tax planning is a procedure that is carried out in accordance with legal provisions and tax regulations and that it should not be confused with illegal tax evasion. Through the work, it was established that in practice there are various tax planning techniques such as: choosing and moving the headquarters of a business entity, moving assets and liabilities of a business entity, managing value added tax, using tax-deductible expenditures and expenses, avoiding double taxation, using tax incentives and exemptions and aggressive tax planning. In principle, all these techniques can be used in all companies, regardless of size. However, given that small and medium-sized companies rarely have subsidiaries, branches or strategic business units in other countries, the most characteristic techniques for them are the use of tax-recognized expenditures and expenses to reduce the tax base, management of entry into the VAT system, and the use of tax incentives and exemptions. For large companies, the techniques of moving the headquarters, assets and liabilities of the business entity, avoiding double taxation and aggressive tax planning are more characteristic. For this reason, the hypothesis that tax planning techniques differ depending on the size of the business entity has been accepted