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This online calculator is currently under heavy development. It may or it may NOT work correctly.
You CAN try to use it. You CAN even get the proper results.
However, please VERIFY all results on your own, as the level of completion of this item is NOT CONFIRMED.
Feel free to send any ideas and comments !
CIT rates in Poland (archive)#
Year | CIT rate for residents (entities that have their registered office or management on the territory of the Republic of Poland) | |||
From | To | Standard rate for general income [%] | Preferential rate for small entities [%] | Income from dividends [%] |
2021 | 2022 | 19 | 9 | 19 |
2020 | 2021 | 19 | 9 | 19 |
2019 | 2020 | 19 | 9 | 19 |
2018 | 2018 | 19 | 15 | 19 |
2004 | 2017 | 19 | - | 19 |
2003 | 2003 | 27 | - | 19 |
2001 | 2002 | 28 | - | 15 |
2000 | 2000 | 30 | - | No data |
1999 | 1999 | 34 | - | No data |
1998 | 1998 | 36 | - | No data |
1997 | 1997 | 38 | - | No data |
1992 | 1996 | 40 | - | 20 |
Some facts#
- Corporate Income Tax (CIT) is a income tax paid by legal persons.
- CIT in Poland is paid by joint-stock companies (polish: S.A.) or limited liability companies (polish: sp. z o.o.).
- The legal basis regulating the CIT in Poland is the Act of February 5, 1992 (Journal of Laws of 2019, item 865) with later changes.
- The basic CIT rate in Poland is currently 19% (as of 2019).
- In addition, from January 1, 2019, companies whose gross turnover did not exceed the equivalent of 1,2 million EUR (the so-called small taxpayers) can switch to preferential CIT rate in the amount of 9%.
- If you're looking for Polish PIT rates (personal income tax) you can check out our other calculator: PIT rates in Poland (archive).
- If you're interested in comparison of tax rates (PIT and CIT) in different countries check out our other calculator: Taxes over the world: PIT, CIT, VAT.
See also#
If you want to learn more about taxes and other levies paid in Poland, check out our other calculators:
- Polish salary #1 (yearly) - see what is happening with your salary month by month, the calculator supports both an employment contract, a specific task contract and a job order contract",
- Polish earnings #2 (tax↔no tax) - simple conversion between gross and net earnings (on-the-hand),
- Polish earnings #3 (written order) - earnings calculator for the contract of job order contract,
- Polish earnings during sickness - calculator of salary during illnes paid by ZUS and your employer,
- Polish ZUS payments - a simple calculator of all social security contributions (polish: ZUS) for an employment contract with a breakdown into contributions paid by the employee and the employer (employer's cost),
- Polish ZUS: rates and base - current and archival social security contributions (polish: ZUS) for entrepreneurs (self-employed),
- Polish ZUS retirement - state pension calculator using "old rules", paid entirely from ZUS, the so-called "old pension",
- Polish OFE retirement - state pension calcualtor using "new rules paid from ZUS and OFE,
- Work time - check how many seconds, minutes, hours, days etc. of your life you spend at work,
- State pension age - check when you will be able to stop working and retire (polish retirement age calculator),
- Polish salary #4 (self-employment) - check how much you will earn on the invoice as the so-called freelancer in Poland [waek](self-employed),
- Average and minimum wages in Poland - current and archival minimum and average salaries in Poland,
- PL: Tax-free threshold archive - the amount below which you will not pay income tax, current and archival rates,
- PL: Tax-decreasing amount - calculator of the amount that reduces your income tax,
- Polish Employee Capital Plans (PPK) - calculator of contributions and future retirement pay outs from Employee Capital Plans (polish: PPK),
- Polish disability pension - calculator of the disability pension paid from ZUS,
- PIT rates in Poland (archive) - current and archival personal income tax rates (PIT) in Poland,
- CIT rates in Poland (archive) - current and archival corporate tax rates (CIT) in Poland,
- Real work cost in Poland (archive) - effective labor cost in Poland, historical and current values are presented,
- Polish accident insurance - the amount of the accident insurance contribution depending on the type of activity (polish PKD codes),
- Polish ZUS: preferential - calculator of preferential social security contributions (polish: ZUS) for entrepreneurs who start their business,
- Polish lump-sum tax rates - lump-sum tax rates by type of activity (polish PKWiU codes), both current and historical data are presented,
- Polish health contribution (lump-sum tax) - the amount of health contribution if you use lump-sum tax in Poland.
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