Polish law provides for separate regulations on corporate income tax.
Taxpayers of this tax are not only legal entities, but also organisational units without legal personality, such as capital companies in organisations and some partnerships.
The regulations provide for the following CIT rates:
- 19% of the tax base,
- 9% of the tax base on income (revenue) other than from capital gains – in the case of taxpayers whose revenue earned in the tax year did not exceed the amount equivalent to the equivalent of EUR 2 million expressed in PLN.
The legislation regulates the possibility of applying the 9% rate by individual entities.
Detailed information on CIT can be obtained from the Ministry of Finance website.
Other public taxes
The law also provides for a number of other fees and taxes. For example, fees are levied for: the issuance of documents, such as a passport or a Pole’s Card, a driver’s licence, civil law transactions (such as the purchase of a car), inheritances, donations, real estate, court fees. The amount of dues is regulated by relevant regulations.
Some taxes and fees are collected by the municipality/city, which sets the applicable rates (e.g., property tax, garbage collection fees, market fee, dog ownership tax).
Legal basis:
The Act of November 16, 2006 on stamp duty (Journal of Laws of 2023, item 2111, 2024 item 1222, 1757).
The Act of January 12, 1991 on local taxes and fees (Journal of Laws of 2023, items 70, 1313, 2291 2024 item 1572, 1635, 1757).
The Act of December 12, 2013 on foreigners (Journal of Laws of 2024, item 769, 1222, 1688).
Information current as of: .
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