Company in Poland – taxes

Company in Poland – taxation

In this article, we present the most important information on the taxation of Polish companies.

Polish company – CIT

Corporate entities in Poland generally are subject to income tax. Below we present the most important information regarding the taxation of a Polish company.

Company Poland – tax rates

The corporate income tax rate is: 19% or 9%.

Capital gains are taxed at the rate of 19%.

Payments of certain debts from the territory of Poland are in principle taxed at source at the following rates:

– dividends: 19%,

– interest: 20%,

– royalties: 20%.

However, it should be stipulated that certain exemptions or other rules reducing or eliminating the tax burden in connection with the payment may apply.

A double taxation treaty may apply to determine the effective withholding tax rate. The effective rate may therefore be lower.

Taxation of dividends paid out from Polish company

There are participation exemption rules in Poland, thanks to which the payment of dividends from the company may not be taxed.

Companies and taxes in Poland – find out more

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Registration of Polish company (spółka z o.o.) – set up your own Polish company

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