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Corporate tax in Poland

Updated on Tuesday 24th March 2020

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In Poland, resident companies have to pay income tax, known also as CIT on all sources of their income generated worldwide. A resident company in Poland has this status only if it is incorporated in Poland or if it is managed in Poland. As for non-residents, they must pay corporate income tax only on the income generated on the territory of Poland. 
 
The corporate tax rate in 2014 is set at 19 percent, and it it calculated for the whole tax year, in Poland being the same with the calendar year. In order for corporate taxation to be applied, the taxpayers are obligated by law to submit their tax declaration, as well as their balance sheet, with the fiscal office, but no later than three months after the end of the year. Based on the current year’s income, taxpayers are obligated to pay monthly taxes in advance. If certain conditions are met, then taxpayer can make monthly payments.
 
What are the reporting and payment dates in Poland?
 
The tax year in Poland ends on December 31. For companies, the deadline to file and estimated return to the tax authorities is March 31. The same deadline applies for the payment of the difference in tax. For the previous year, September 30 is the latest date for filling an annual return.
 
Capital gains in Poland
 
Capital gains that are made from the disposal of fixed business assets are added with income from other sources. These are subject to a 19 percent corporate income tax rate
 
Branch profits tax, sales tax and value added tax in Poland
 
Companies that are opened in Poland as branches are subject to an income tax same as a Polish entity. When it comes to VAT, since Poland become a member of the European Union, the Polish VAT Act has changed following the regulations of the 112th directives of EU, as well as other directives regarding EU.
 
VAT in Poland applies to the following transactions:
 
- Supply of goods and services made in Poland
- Exports of goods outside the European Union
- Import of goods from countries 
 
For a complete list of good and services that VAT applies to in Poland, contact our company formation experts and you will receive accurate information. Moreover, if you are interested in opening a company in Poland, our consultants in Polish company formation will provide all the necessary information and guide you through the entire procedure. Regardless of the type of company you chose to open in Poland, our serviced will help you have a great start.
 
 

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