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
2000200030-No data
1999199934-No data
1998199836-No data
1997199738-No data

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:

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