Like many other countries, Poland imposes a corporate tax, also known as a company tax. This is the only applicable corporate income tax in the country, having a value of 19%. This tax applies on the company’s global income, calculated from all sources.
| Quick Facts | |
|---|---|
| Corporate tax rate in Poland | Standard is 19%; 9% for small businesses. |
|
Taxable entities |
-limited liability companies, -joint-stock companies, -partnerships, -small businesses. |
|
Taxable income |
Resident companies taxed on worldwide income; non-residents taxed only on income from Polish sources. |
| Fiscal period | Usually the calendar year, but companies can choose a different accounting period for reporting. |
| Advance payments |
Monthly, small businesses may pay quarterly. |
| Tax identification number (Yes/No) |
Yes, NIP required for all taxpayers. |
| Financial statements |
Must include; balance sheet, profit/loss statements, cash flow. |
| Deductions and allowances |
Deductible expenses allowed with documentation. |
| Withholding tax rates |
-dividends 19%, -interest and royalties 20%, -transport services 10%, -reduced rates may apply under treaties. |
| Tax treaties in Poland (Yes/No) | Yes, 92 double tax treaties signed by Poland. |
| Electronic filing (Yes/No) |
Yes, corporate tax returns and VAT filings can be submitted electronically. |
| Tax compliance support |
Our company formation agents offer support for tax filings and planning. |
| Tax updates compliance |
Corporate tax rules are updated regularly and companies must stay compliant. |
| Tax updates compliance |
Corporate tax rules are updated regularly and companies must stay compliant. |
| Professional advice | Our company incorporation specialists in Poland can offer help with compliance and strategy. |
Table of Contents
Types of companies that must pay a corporate tax in Poland
Polish corporate taxpayers are:
- limited liability companies, joint-stock companies and other legal entities;
- corporations in formation;
- companies without legal personality having offices or management boards based in another state
- tax capital groups;
- broad collaborations with Polish management boards or registered offices;
- partnerships with Polish registered offices that are limited by shares;
- partnerships with a management board or registered office in another country of origin.
Our attorneys in Poland can offer assistance in the matter of taxation issues in this country and more business-related situations. Our team can also help you open a limited company in Poland.
Corporate tax requirements in Poland
In Poland, companies must pay the corporate tax income annually and should make advance payments every month. These advance payments will be deducted from the annual tax. Small-business taxpayers (having annual sale revenues under 800,000 EUR) and newly opened businesses in Poland can make the aforementioned payments quarterly.
Companies are not subject to payroll in Poland, however, other obligations arise when hiring employees.
Moreover, CIT taxpayers in Poland must submit their annual tax return with details about incomes and loss for the given tax year by the end of the third month of the following year. The maximum deadline for Polish corporate tax is 31st March of the next tax year.
Corporate income tax declaration in Poland
Companies across Poland must file every year a corporate income tax declaration through the Polish Tax Administration (KAS). The documents needed to successfully submit this declaration include:
- Tax Identification Number (NIP);
- Financial statements of the company: balance sheets, profit statements, loss statements, cash flow statements;
- Income and expenses official statements;
- Eligibility for deductions and allowances documentation.
Our Polish law firm has extended experience in the matter of corporate taxation in Poland and can offer support regarding documents preparation.
Corporate tax strategies in Poland
Effective corporate tax planning in Poland is crucial for both national and foreign companies across the country. To help reduce tax liabilities and boost company performance, our Polish law firm offers guidance on: structuring operations, making deductions and keeping in line with the latest regulatory rules. Our attorneys in Poland can also advise companies in deals such as: mergers, acquisitions or restructures what will result in efficient corporate tax organization. Key corporate tax strategies include:
- Identifying all deductible expenses that qualify;
- Plan structuring of mergers, acquisitions and corporate reorganizations;
- Making most of the use of the Polish law’s available statutory tax incentives and reliefs;
- Forecasting tax obligations from the beginning, managing cash flow efficiently;
- Using correct transfer pricing and reporting system;
Working together with our local lawyers in Poland can help businesses to cut their risks, maximize the benefits of available tax breaks and be able to make well-informed strategic decisions with regard to corporate tax in Poland.
Recent changes to the Polish corporate tax law
Until recently, joint-stock partnerships in Poland (a hybrid type of partnership) were not considered corporate income taxpayers. However, a new amendment to the Polish Corporate Income Tax (CIT) Act changed all that starting with January 1st 2014. Despite its enforcement, this change does not affect joint-stock partnerships that have a financial year that ending after 31 December 2013.
Initially, Polishlimited partnerships were also targeted to be included on the list of CIT payers. Nevertheless, the Polish Ministry of Finance has not made that change. This change is believed to influence the real-estate business in Poland because the joint-stock partnership is a form of partnership often used with this type of business.
The corporate tax is just one of the types of taxes applicable in Poland. For more information, the dedicated team from our law firm in Poland can help you with further details and personalized consultancy for your business needs.
Residents and non-residents corporate taxation in Poland
In Poland there is a difference between the taxation method concerning resident and non-resident companies. A Polish company will have an unlimited tax liability (its entire income will be taxed) whereas a non-resident entity will only have a tax on the income it produces in Poland (limited tax liability). A company or entity is considered a resident if its central management is actually located within the country.
Deductible purchases for polish enterprises
In Poland, the corporate profits tax regime permits businesses to reduce their taxable revenue by claiming certain expense items. Allowable outlays usually go towards staff wages, social insurance contributions for employees, office rents and heating bills. It is also possible to write down fixed assets such as machinery or vehicles, on a yearly basis. Professional fees, advertising and promotion costs are other examples of deductible expenses.
Given the complexity of the tax law in Poland, it is important to keep accurate records of all deductible costs. Our specialized Polish attorneys can assist companies in identifying every allowed deduction and maintaining appropriate records. With the help of our law firm, businesses can minimize their tax bill, validate their compliance with legal systems and make informed long term economic choices for future development.
Corporate tax audits in Poland
Tax audits for enterprises represent a standard procedure in Poland, and are meant to identify any infringements of Polish corporate tax rules. During a tax audit, the tax authorities will check company accounts, preparation of tax returns and attendant documentation. Where necessary, companies must comply with document demands and provide supplementary documents. Our professional team of lawyers in Poland can represent companies during audit and clarify its legal obligations on behalf of the company.
Statistics on companies in Poland
Over the recent years, corporate entities registered in Poland have grown as the industry is going through a developing phase. Recent data from May 2025 shows some impressive numbers:
- More than 1,576,986 businesses and legal entities were registered in Poland;
- This number represents 3.4% of the companies registered across Europe;
- The industry with the highest number of companies in Poland is the Services one, with 592,228 total companies registered.
Furthermore, our specialized attorneys can offer support in a wide range of legal services across Poland. For instance, our lawyers in Warsaw have a vast experience regarding business-related matters, payroll issues and taxation requirements.
For more information regarding corporate tax in Poland and other taxation issues, do not hesitate to contact us.