Table shows rates of polish corporate income tax (CIT). Both current and historical data are presented.

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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.