Corporate Income tax (CIT) rate
Corporate Income tax (CIT) rate in Poland is:
| 9% | for each taxpayer whose revenue on sales in the previous tax year did not exceed the PLN equivalent of 2 000 000 EUR (small tax payers) |
| for new taxpayers – in the fiscal year in which they started their activities | |
| 19% | for other taxpayers |
Taxpayers:
Following entities are subject to CIT in Poland (main examples):
- Polish legal persons (in particular companies: limited liability company – LLC, and joint-stock company – JSC)
- foreign companies – in respect of income earned by them in the territory of Poland
- Polish limited joint-stock partnerships
- foreign partnerships without legal personality, if they are subject to CIT in their countries
- tax capital group
As far as foreign taxpayers are concerned, taxation in Poland shall be determined subject to Double Taxation Treaties and EU regulations.
Deadlines for tax payments and submission of tax return
As a rule, advance payments of CIT shall be transferred to tax office on monthly basis, by the 20th day of the following month. However, small taxpayers (whose revenue in last tax year did not exceed the PLN equivalent of EUR 2 000 000), as well as new taxpayers, can choose advance payments on quarterly basis, instead of monthly basis.
Corporate Income Tax returns in Poland are submitted on yearly basis – by the end of March of the following year.
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