Global Corporate Income Tax Guide
Poland Corporate Income Tax
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Learn MorePoland Tax BriefPLPolandCorporate Income TaxPoland Tax Brief
Poland has a general corporate income tax rate of 19%, which also applies to capital gains. Monthly installments are due by the 20th of the following month, with the full payment due three months afte…- General CIT Rate
- 19
- CIT Return Due Date
- Three months after the end of the tax year.
- CIT Payment Due Date
- Three months after the end of the tax year.
- Estimated Payment Due Date
- Monthly installments are to be paid off by the 20th of the following month.
- Resident WHT (Dividend/Interest/Royalty)
- 0/19/20
- Non-Resident WHT (Dividend/Interest/Royalty)
- 19/20/20
- General Capital Gain Tax Rate
- Capital gains are constrained by the normal corporate income tax rate.
- Composite Effective Average Tax Rate
- 15%
- Composite Effective Marginal Tax Rate
- -9.47%
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