Poland corporate taxes

Poland (EU, but outside the euro — thresholds are in złoty) has 19% corporate income tax with a 9% small-taxpayer rate and an optional distribution-based "Estonian CIT". VAT is 23%, personal income tax runs 12%/32% with a PLN 30,000 tax-free amount, and payroll carries heavy ZUS social contributions plus a non-deductible 9% health contribution. The headline 2026 change is mandatory KSeF structured e-invoicing.

Currency PLN (zł)Tax year Calendar year (or chosen financial year)EU member stateLast reviewed 2026-07-12

19%

Corporate income tax

9% for small taxpayers

23%

VAT standard rate

Reduced: 8% and 5%

19%

Dividend WHT

0% EU parent-subsidiary

12–32%

PIT on salary

PLN 30,000 tax-free

Health contribution

Not deductible from PIT

13.71%

Social — employee

ZUS (plus 9% health)

~19–22%

Social — employer

ZUS on top of gross salary

Company forms & registration

Companies register in the National Court Register (KRS), which triggers tax (NIP) and statistical (REGON) numbers. VAT registration (VAT-R) and ZUS employer registration are separate.

Main legal forms	sp. z o.o. (private LLC), S.A. (joint-stock), P.S.A. (simple joint-stock), JDG (sole trader)^[5][11]sp. z o.o. is the default choice for most businesses.
Minimum share capital	sp. z o.o. PLN 5,000; S.A. PLN 100,000; P.S.A. PLN 1^[11]A sp. z o.o. share has a nominal value of at least PLN 50.
Registers a new employer meets	KRS (incorporation, NIP/REGON) → tax office (VAT-R) → ZUS (as employer) → CRBR (beneficial owners)^[11][9]

Other statutory requirements

Obligations beyond filing a tax return that every operating company must satisfy.

Mandatory KSeF e-invoicing	Structured invoices through the National e-Invoicing System^[12][7]Mandatory from 2026-02-01 for businesses with 2024 turnover above PLN 200m, and from 2026-04-01 for all other businesses (micro-businesses from 2027). Invoices are issued in FA(3) XML and get a KSeF ID; 2026 is a grace period, with penalties from 2027.
Beneficial owners (CRBR)	Filed to the Central Register of Beneficial Owners within 7 days^[9]Within 7 days of KRS registration; changes updated promptly. Penalties up to PLN 1,000,000.
Financial statements	Approve within 6 months; file with KRS within 15 days of approval^[4][11]Prepared under the Accounting Act (or IFRS for listed companies and banks) and filed electronically to the KRS repository.
Document retention	5 years^[4]Accounting records, from the end of the year they relate to.

Corporate income tax (podatek dochodowy od osób prawnych)

Standard rate	19%^[1][5]
Small-taxpayer rate	9%^[1][5]For small taxpayers (prior-year sales ≤ €2m) and new companies, on income other than capital gains, while current-year revenue stays under about PLN 8.43m.
Estonian CIT (ryczałt)	10% / 20% on distribution^[6]An optional lump-sum regime taxing profit only when distributed: 10% for small/starting taxpayers, 20% otherwise. No tax while profit is reinvested.
Minimum income tax	10% of a deemed base^[1]Applies to companies reporting a tax loss or profitability ≤ 2%; in force since 2024.
Return & advances	CIT-8 by the end of the 3rd month; monthly advances by the 20th^[1][5]March 31 for calendar-year taxpayers. Small and starting taxpayers may pay advances quarterly.

Withholding taxes & dividends

Dividends	19%^[1]EU participation exemption to 0% where the recipient holds ≥10% for 2 years; treaty rates otherwise.
Interest & royalties (non-residents)	20%^[1]Reduced or eliminated under EU directives and tax treaties (residence certificate required).
Pay-and-refund	Above PLN 2m per payer per year^[1]On passive payments to a related non-resident above the annual threshold, tax is withheld at the domestic rate and relief claimed by refund.

VAT (podatek od towarów i usług)

Standard rate	23%^[3][7]
Reduced rates	8% and 5%^[3][7]8%: certain foodstuffs, medicines, transport, construction of housing. 5%: basic foods, books and periodicals. 0%: exports and intra-EU supplies.
Registration threshold	PLN 240,000 (from 2026)^[3][7]Raised from PLN 200,000 on 2026-01-01.
VAT return	JPK_V7M, monthly by the 25th^[3][7]A combined return and ledger; small taxpayers may settle quarterly (the ledger is still filed monthly). Payment by the 25th.

Payroll: PIT & social insurance

The employer withholds income tax and the employee’s ZUS and health contributions, adds employer ZUS, and reports monthly.

Personal income tax (PIT)	12% / 32%^[2][8]12% up to PLN 120,000 of annual income, 32% above.
Tax-free amount	PLN 30,000/year^[2][8]No income tax on the first PLN 30,000 of annual income.
Health contribution	9%, not deductible^[10]Paid by the employee on the base after social contributions; since the 2022 reform it is no longer deductible from income tax.
Employee social contributions	13.71%^[10]Pension, disability and sickness insurance, withheld by the employer.
Employer social contributions	≈19.48%–22.14%^[10]Pension, disability, accident insurance, Labour Fund and guaranteed benefits fund, on top of gross salary.
Contribution ceiling	PLN 282,600/year (2026)^[10]Pension and disability contributions stop once annual earnings reach the cap (30× the average wage).
Reporting	ZUS DRA monthly by the 20th; PIT advances by the 20th^[10][8]Annual PIT-4R summarises tax withheld from employees.

Other taxes companies meet

Real estate tax	Municipal, by area of land and buildings^[5]Rates set yearly by each municipality within statutory maximums; business buildings are taxed per square metre.
Transfer tax (PCC)	2% on asset/property deals; 0.5% on share capital^[5]Tax on civil-law transactions; the 0.5% on share capital is payable within 14 days.
Sector taxes	Retail sales tax; bank tax^[1]A retail sales tax applies to large retailers; a tax on certain financial institutions applies to banks and insurers. Bank CIT rose to 23% in 2026.

Accounting & financial statements

Accounting standards	Polish Accounting Act or IFRS^[4]IFRS is mandatory for listed companies and banks; others may opt in.
Approval & filing	Approve within 6 months of year end; file with KRS within 15 days^[4][11]Filed electronically to the KRS financial-statements repository; also reaches the tax office through it.
Statutory audit	2 of 3 exceeded: assets PLN 25.5m, revenue PLN 51m, 50 employees^[4]Tested over two consecutive years; listed companies and banks are always audited.

Forms & filings

Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.

Form	What it is	Who files	Frequency	Deadline	Filed with
`CIT-8`	Annual corporate income tax return^[1][5]	All CIT payers	annual	End of the 3rd month after year end (Mar 31)	KASe-Deklaracje
`CIT advances`	Monthly CIT advance payments^[1]	CIT payers (quarterly option for small)	monthly	20th of the following month	KASe-Deklaracje
`JPK_V7M`	VAT return & ledger^[3][7]	VAT-registered persons	monthly	25th of the following month	KASe-Deklaracje
`KSeF`	Structured e-invoice^[12][7]	All B2B suppliers (phased 2026)	per event	At issue, via the KSeF system	KASKSeF
`ZUS DRA`	Social contributions declaration^[10]	All employers	monthly	20th of the following month	ZUSPUE ZUS
`PIT-4R`	Annual withheld-PIT summary^[8]	All employers	annual	End of January	KASe-Deklaracje
`CRBR`	Beneficial owner filing^[9]	All companies	per event	Within 7 days of KRS registration/changes	KASCRBR portal
`Financial statements`	Annual financial statements^[4][11]	All companies	annual	Within 15 days of approval (≤ 6 months + 15 days)	KRSe-KRS (RDF)

Compliance calendar

The same filings grouped by rhythm — what recurs when.

monthly

CIT advances20th of the following month
JPK_V7M25th of the following month
ZUS DRA20th of the following month

annual

CIT-8End of the 3rd month after year end (Mar 31)
PIT-4REnd of January
Financial statementsWithin 15 days of approval (≤ 6 months + 15 days)

per event

KSeFAt issue, via the KSeF system
CRBRWithin 7 days of KRS registration/changes

Sources

Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.

Corporate Income Tax Act (Ustawa o podatku dochodowym od osób prawnych), consolidated textISAP — Sejm legal acts database · law
Personal Income Tax Act (Ustawa o podatku dochodowym od osób fizycznych), consolidated textISAP — Sejm legal acts database · law
VAT Act (Ustawa o podatku od towarów i usług), consolidated textISAP — Sejm legal acts database · law
Accounting Act (Ustawa o rachunkowości), consolidated textISAP — Sejm legal acts database · law
Corporate income tax — basic informationBiznes.gov.pl (government business portal) · authority
Estonian CIT (ryczałt od dochodów spółek)Ministry of Finance (podatki.gov.pl) · authority
VAT — guidanceMinistry of Finance (podatki.gov.pl) · authority
PIT — guidanceMinistry of Finance (podatki.gov.pl) · authority
Central Register of Beneficial Owners (CRBR)Ministry of Finance (podatki.gov.pl) · register
Social insurance contributionsZUS (Social Insurance Institution) · authority
National Court Register — companies & financial statementsMinistry of Justice (KRS) · register
eInvoicing in Poland (KSeF)European Commission · eu