How corporate tax works in Poland
Polish-resident companies and several partnership forms are generally within CIT on worldwide profits, while non-residents are taxed on Polish-source profits and permanent-establishment income. The tax base separates ordinary business income from capital gains, which are generally taxed at 19%.
The standard CIT rate is 19%. A 9% rate can apply to non-capital-gain income where the company is a qualifying small taxpayer or start-up and meets the statutory revenue and anti-abuse conditions. For 2026, the PLN equivalent of the EUR 2 million small-taxpayer threshold is converted using the statutory NBP exchange-rate rules.
Companies can also consider Estonian CIT, which taxes qualifying companies mainly when profits are distributed or treated as hidden profits. The 2026 Estonian CIT rates are 10% for qualifying small or new taxpayers and 20% for other taxpayers. Large groups must also check the 15% global minimum-tax rules, while Poland has a separate 10% minimum tax for companies meeting its loss or low-profit conditions.
Tax rates at a glance
- Standard corporate income tax
- 19%General rate
- Reduced CIT
- 9%
- Capital gains in CIT
- 19%
- IP Box
- 5%
- Estonian CIT
- 10% / 20%
- Minimum tax
- 10%
- Building-income tax
- 0.035% monthly
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FoundersSMEsHolding companiesRegional operatorsTechnology businesses
Watch out for
- The 9% rate is not a universal small-business rate. Capital gains are excluded, and new entities, reorganisations, contributions in kind and tax groups can be restricted from using it.
- Estonian CIT is a timing and distribution regime, not a permanent zero-tax result. Dividends, hidden profits, non-business expenditure and exit from the regime require separate calculations.
- Corporate tax is only one layer. Poland's 23% VAT, payroll costs, transfer pricing, withholding tax, local property tax, financial-institution tax and e-invoicing compliance can be more significant for some businesses.
- Cross-border groups should check CFC, controlled-transaction documentation, beneficial ownership, EU parent-subsidiary relief and the 15% global minimum tax before relying on a nominal rate.
Frequently asked questions
What is Poland's corporate tax rate?
The standard Polish CIT rate is 19%. Qualifying small taxpayers and start-ups can use 9% on eligible non-capital-gain income, while capital gains generally remain at 19%.
Does Poland have an Estonian corporate tax regime?
Yes. Qualifying companies can elect Estonian CIT, with a 10% company-level rate for small or new taxpayers and 20% for other taxpayers on the relevant distributed or deemed profits.
Is Poland good for companies?
It can be attractive for operating businesses and regional teams, especially where the 9% rate, IP Box or Estonian CIT fits. Model VAT, payroll, accounting, withholding, transfer pricing and distribution taxes before deciding.