Poland vs Romania taxes (2026): income, micro tax and dividends

Poland vs Romania tax rates at a glance

Tax	🇵🇱 Poland	🇷🇴 Romania
Income tax	Tax-free amount: PLN 30,000 Lower scale rate: 12% Higher scale rate: 32% Higher-rate threshold: PLN 120,000 Linear business tax: 19% Private rental: 8.5% / 12.5% Solidarity levy: 4% above PLN 1m	Personal income tax: 10% Employee CAS: 25% Employee CASS: 10% Employer work-insurance contribution: 2.25% Independent activity income tax: 10% Rental income tax: 10%
Corporate tax	Standard corporate income tax: 19% Reduced CIT: 9% Capital gains in CIT: 19% IP Box: 5% Estonian CIT: 10% / 20% Minimum tax: 10% Building-income tax: 0.035% monthly	Standard corporate income tax: 16% Eligible micro-enterprise tax: 1% Micro-enterprise revenue threshold: EUR 100,000 Dividend withholding tax: 16% VAT: 21% / 11% Employer work-insurance contribution: 2.25%
Capital gains tax	Shares and securities: 19% Derivatives and funds: 19% Virtual currencies: 19% Private real-estate disposal: 19% Real-estate holding period: 5 years Capital-loss carryforward: 5 years	Securities held over 365 days: 3% Securities held under 365 days: 6% Non-intermediated investment gains: 16% Crypto gains: 16% Crypto small-transaction threshold: RON 200 / RON 600 Personal real-estate transfer: 3%
Dividend tax	Individual dividends: 19% Domestic dividend withholding: 19% Foreign dividends for residents: 19% Treaty relief: Possible EU parent-subsidiary relief: Possible	Dividends distributed from 2026: 16% 2025 interim dividends: 10% Individual CASS: 10% Corporate participation exemption: 0%
Wealth tax	Individual net wealth tax: 0% Residential property tax cap, 2026: PLN 1.25/m² Business-building property tax cap, 2026: PLN 35.53/m² Business-land property tax cap, 2026: PLN 1.45/m² Business structures: 2% of relevant value Financial-institution tax: 0.0366% monthly	General net wealth tax: 0% Building tax: Local Land tax: Local Vehicle tax: Local Personal real-estate transfer: 3%
Inheritance / estate tax	Group I: 3% / 5% / 7% Group II: 7% / 9% / 12% Group III: 12% / 16% / 20% Closest-family exemption: 0% Acquisition by prescription: 7% Late-disclosed gift: 20%	Inherited real estate within 2 years: 0% Inherited real estate after 2 years: 1% Inter vivos real-estate transfer: 3% Broad inheritance or estate tax: 0%
VAT / GST / sales tax	VAT: 23% / 8% / 5%	VAT: 21% / 11%

Who wins on each tax

Personal income taxRomania

Romania has a 10% headline personal rate, although 25% CAS and 10% CASS can apply.

Corporate taxRomania

Romania's standard corporate rate is 16%, and a qualifying micro-enterprise can use 1% revenue tax if it meets the EUR 100,000 threshold and other conditions; Poland's standard rate is 19%, with a conditional 9% small-company rate.

Capital gains taxRomania

Poland generally taxes shares, securities, derivatives and crypto gains at 19%, with a separate five-year property rule; Romanian securities gains through qualifying intermediaries are 3% after 365 days or 6% below that, while non-intermediated gains and crypto are generally 16%.

Dividend taxRomania

Romania taxes 2026 dividends at 16%, below Poland's general 19%, though CASS can apply.

IP incentivesPoland

Poland offers a 5% IP Box and Estonian CIT for qualifying taxpayers.

The verdict

Romania is usually the simpler low-headline-rate answer, but employee social contributions make its 10% personal rate an incomplete comparison.

Poland's standard personal scale reaches 32%, yet it offers useful business alternatives including IP Box and Estonian CIT for qualifying cases.

Choose Romania for a straightforward small operating business that meets the micro-enterprise rules; choose Poland for a larger regional build with a qualifying incentive.

How to read this comparison

Poland and Romania are popular CEE operating bases, but the right result hinges on payroll and whether a preferential business regime truly applies.

Frequently asked questions

Is Romania lower tax than Poland?

Romania has lower headline personal and corporate rates, but payroll contributions, micro-enterprise eligibility and the exact income mix can change the total burden.