PL: Table of historical corporate income tax (PIT) rates
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)

YearCIT rate for residents
(entities that have their registered office or management on the territory of the Republic of Poland)
FromToStandard rate for general income
[%]
Preferential rate for small entities
[%]
Income from dividends
[%]
2019201919919
20182018191519
2004201719-19
2003200327-19
2001200228-15
2000200030-No data
1999199934-No data
1998199836-No data
1997199738-No data
1992199640-20

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.

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