COMPANIES
CIT
9% / 19% corporate income tax
Companies typically pay 19% CIT. A 9% rate may be available to qualifying small taxpayers and new companies, subject to conditions.
2026 BUSINESS GUIDE
Tax in Poland,
made practical.
A plain-English introduction to the Polish tax system for founders, investors and growing companies.
PLAN BEFORE YOU REGISTERCIT / PIT / VAT / ZUS
THE POLISH TAX SYSTEM
Know the taxes
before they surprise you.
The tax treatment depends on your legal form, income, costs, clients and the work you actually perform.
INDIVIDUALS
PIT
12% / 32% or 19% flat tax
Sole proprietors can use the tax scale, flat tax or lump-sum tax if their activity qualifies. Costs matter when comparing the options.
TRANSACTIONS
VAT
23% standard rate
The standard VAT rate is 23%, with reduced rates for selected supplies. VAT registration, VAT-UE and KSeF need early planning.
PLANNING OPPORTUNITIES
Incentives can matter
when the facts fit.
Estonian CIT, IP Box, R&D relief and the Polish Investment Zone may be relevant. Each has detailed conditions; never assume an incentive applies without confirming your structure and documentation.
Estonian CIT
Can defer corporate tax until profit distribution for qualifying companies.
IP Box and R&D
Potential relief for qualifying intellectual-property income and research activity.
Polish Investment Zone
May provide regional investment support for eligible projects.
GET A PERSONAL ANSWER
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not a guessing game.
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