Poland Corporate Income Tax
Detailed corporate income tax rates and rules for Poland in 2026.
Poland levies corporate income tax (CIT) at a standard rate of 19%. Small taxpayers (revenue up to EUR 2 million equivalent in PLN) and newly established companies benefit from a reduced rate of 9%. Poland has introduced an Estonian CIT option (estonski CIT or CIT-e) where tax is deferred until profits are distributed, with effective rates of approximately 20% for small companies and 25% for large companies upon distribution.
Standard Rate
19%
Small Business Rate
9%
Additional Notes
Poland imposes a minimum income tax of 10% on the value of commercial real estate exceeding PLN 10 million. The country also levies a minimum corporate tax based on revenue for companies reporting losses or low profitability (with exceptions for startups and certain situations). Poland implements CFC rules, interest limitation rules (30% of EBITDA), and transfer pricing regulations. Tax losses can be carried forward for 5 years, with a maximum of 50% of the loss used in any single year (or PLN 5 million whichever is higher).
How Poland Corporate Tax compares
Poland’s corporate tax rate of 19% is the 147th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
