Poland Corporate Tax Calculator 2026 (19%)
Estimate corporate income tax in Poland on any profit: tax due, effective rate and profit after tax, with the 19% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Poland
Standard rate: a flat 19% on taxable profit. Small taxpayer (prior-year sales incl. VAT <= PLN equivalent of EUR 2m) or first tax year of a new business; not on capital gains: a flat 9% on taxable profit. Estonian CIT (lump-sum on distributed profit), small taxpayers and start-ups: No tax while profit is retained. When profit is distributed (or on hidden profits / non-business expenses), tax = 10% of the tax base.. Estonian CIT (lump-sum on distributed profit), other taxpayers: No tax while profit is retained. When profit is distributed (or on hidden profits / non-business expenses), tax = 20% of the tax base.. Domestic and foreign banks, credit institutions (permanent rate from 2026; transitional 30% for 2026): a flat 30% on taxable profit.
Tax year 2026 (usually the calendar year)
19% standard; 9% for small taxpayers (sales <= EUR 2m) and new businesses
Who qualifies for the lower rates
- 9% rate: prior-year sales revenue including VAT not above the PLN equivalent of EUR 2 million, or the first tax year of a newly started business (not formed by transformation/merger); not for tax capital groups; capital gains stay at 19%.
- Estonian CIT: optional; tax only on distribution; conditions include passive revenue not above 50% of revenue and shareholders being individuals (see law).
- Banks from 2026: permanent 23% (cooperative banks/credit unions 21%, small banking taxpayers 11%); transitional 30%/27%/17% for 2026 and 26%/23%/13% for 2027.
Local taxes and minimum taxes
No separate local corporate income tax (municipalities receive a share of CIT revenue).
Minimum income tax of 10% on a base of about 1.5% of operating revenue for loss-making or low-profit (<= 2% of revenue) taxpayers, with exceptions - not modelled. Pillar Two (from 2025) not modelled.
Filing and payment
Annual return (CIT-8) and final payment within 3 months after the tax year; monthly advances by the 20th of the next month (quarterly option for small taxpayers and start-ups)
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Poland?
Standard rate: a flat 19% on taxable profit. Small taxpayer (prior-year sales incl. VAT <= PLN equivalent of EUR 2m) or first tax year of a new business; not on capital gains: a flat 9% on taxable profit. Estonian CIT (lump-sum on distributed profit), small taxpayers and start-ups: No tax while profit is retained. When profit is distributed (or on hidden profits / non-business expenses), tax = 10% of the tax base.. Estonian CIT (lump-sum on distributed profit), other taxpayers: No tax while profit is retained. When profit is distributed (or on hidden profits / non-business expenses), tax = 20% of the tax base.. Domestic and foreign banks, credit institutions (permanent rate from 2026; transitional 30% for 2026): a flat 30% on taxable profit.
How much corporate tax is due on a profit of PLN 500,000.00?
On a taxable profit of PLN 500,000.00 this calculator estimates PLN 95,000.00 of tax, an effective rate of 19%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
9% rate: prior-year sales revenue including VAT not above the PLN equivalent of EUR 2 million, or the first tax year of a newly started business (not formed by transformation/merger); not for tax capital groups; capital gains stay at 19%. Estonian CIT: optional; tax only on distribution; conditions include passive revenue not above 50% of revenue and shareholders being individuals (see law). Banks from 2026: permanent 23% (cooperative banks/credit unions 21%, small banking taxpayers 11%); transitional 30%/27%/17% for 2026 and 26%/23%/13% for 2027.
When is the corporate tax return due?
Annual return (CIT-8) and final payment within 3 months after the tax year; monthly advances by the 20th of the next month (quarterly option for small taxpayers and start-ups)
Does the estimate include local taxes and minimum taxes?
No separate local corporate income tax (municipalities receive a share of CIT revenue). Minimum income tax of 10% on a base of about 1.5% of operating revenue for loss-making or low-profit (<= 2% of revenue) taxpayers, with exceptions - not modelled. Pillar Two (from 2025) not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Poland - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 11 August 2026) — PwC
- Poland - Corporate - Significant developments (bank rates from 2026) — PwC
- Poland - Corporate - Tax administration (PwC Worldwide Tax Summaries) — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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