Poland Corporate income tax (podatek dochodowy od osob prawnych, CIT)

What this value means

STANDARD RATE 19 % of the tax base, served nominal and undecomposed, read from art. 19 ust. 1 pkt 1 of the consolidated text published on 22 April 2026 — the freshest consolidation available. There is NO local, municipal or regional corporate income tax in Poland and no branch profits tax, so 19 % is also the combined headline rate; unlike Germany or Italy there is nothing to add. THE 2026 SCHEDULE IS NO LONGER TWO-TIERED — this is the single most likely stale field in a Polish CIT record. Until 2025 art. 19 ust. 1 had two points (19 % and 9 %). The ustawa z dnia 6 listopada 2025 r. o zmianie ustawy o podatku dochodowym od osob prawnych i ustawy o podatku od niektorych instytucji finansowych (Dz. U. z 2025 r. poz. 1658), in force 1 January 2026, added three further points. The full art. 19 ust. 1 for 2026 is: pkt 1 — 19 % (standard); pkt 2 — 9 % on non-capital-gains income for small taxpayers whose revenue in the tax year did not exceed the PLN equivalent of EUR 2 000 000, converted at the NBP average euro rate on the first working day of the tax year and rounded to PLN 1 000; pkt 3 — 23 % for domestic banks, foreign banks and credit institutions (cooperative banks excluded) and for tax capital groups containing a domestic bank, applied in proportion to the bank's share of group income; pkt 4 — 21 % for cooperative banks (banki spoldzielcze) and credit unions (SKOK); pkt 5 — 11 % for pkt 3(a) or pkt 4 entities that also meet the small-taxpayer test. BANK RATES ARE PHASED IN AND ARE HIGHER IN 2026 THAN THE PERMANENT FIGURES ABOVE — the transitional rules sit in the new art. 38aa-38ac inserted by the same amending act and are NOT visible in art. 19 itself, so reading only the consolidated article understates the 2026 burden. For a tax year beginning in 2026 the pkt 3 rate is 30 % (falling to 26 % in the following year and only then to 23 %), the pkt 4 rate is 27 % (then 21 %), and the pkt 5 rate is 17 % (then 11 %). The same act also raises advance-payment instalments by 57,9 % during the 30 % year and 36,8 % during the 26 % year. Banks additionally remain subject to the separate podatek od niektorych instytucji finansowych (the bank levy on assets), which is a different tax on a different base and must never be blended into a CIT rate. NOT REFLECTED IN THE 19 % HEADLINE, and each is a genuine separate liability or regime: the podatek minimalny (minimum income tax, art. 24ca) at 10 % of a specially constructed base for companies with low or negative operating profitability; the podatek od przerzuconych dochodow (shifted-income tax, art. 24aa) at 19 %; the IP Box preferential 5 % rate on qualifying intellectual property income (art. 24d); the estonski CIT / ryczalt od dochodow spolek, a distribution-based regime under Rozdzial 6b with effective rates that bear no relation to 19 %; the exit tax (art. 24f); and the 19 % withholding on dividends under art. 22, reduced or eliminated by treaty or by the EU Parent-Subsidiary regime. Large groups with consolidated revenue of at least EUR 750 million are also within the Polish Pillar Two global minimum tax legislation, which can impose a domestic top-up without changing this headline. VERIFICATION CAVEAT ON THE EFFECTIVE DATE: the 19 % flat rate has applied since 1 January 2004 and was introduced by the ustawa z dnia 12 listopada 2003 r. o zmianie ustawy o podatku dochodowym od osob prawnych oraz niektorych innych ustaw (Dz. U. z 2003 r. poz. 1957), whose title and 1 January 2004 entry into force were confirmed in the official ELI register on 2026-07-22; the operative rate provision inside that 2003 act was not itself re-read in this pass. Art. 19 ust. 1 pkt 1 carries no amending footnote in the current consolidation, confirming it is unchanged. ACCESS QUIRK: as with VAT, fetching the act by its 1992 identifier returns the original 1992 publication; you must resolve the newest 'Inf. o teksce jednolitym' reference (currently DU/2026/554) and fetch that. The consolidated PDF is about 4 MB.

Get it programmatically

curl https://euroref.dev/v1/pl/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/pl/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/pl/corporate-tax

Other Poland series: Policy interest rate (stopa referencyjna NBP) · Value added tax (podatek od towarow i uslug, VAT) · VAT registration threshold · Statutory minimum wage (minimalne wynagrodzenie za prace) · Public holidays · Consumer price inflation (wskaznik cen towarow i uslug konsumpcyjnych) · Withholding tax rates · Personal income tax (podatek dochodowy od osob fizycznych, PIT) · Statutory social-insurance contributions · Statutory interest rates (odsetki ustawowe) · late-payment interest rate · NBP reference exchange rates (table A)

The same figure elsewhere: Portugal · Romania · Serbia · Slovakia · Slovenia · all 34