19%

Basic corporate income tax rate

Corporate income tax for small taxpayers, excluding the income from the capital gains

10%

Lump-sum tax on company income (Estonian CIT) in the case of a small taxpayer and a taxpayer starting business activity

20%

Corporate income tax from revenues gained by entities with limited tax liability at the territory of the Republic of Poland: 

• from interest, copyright or related rights, from rights to inventive designs, trademarks or ornamental designs, including from the sale of those rights, from compensation for disclosure of a secret of a recipe or production process, for use or right to use an industrial device, including means of transport, a commercial device or a scientific device, for information associated with industrial, commercial or scientific experience (know-how),
• from fees for the provision of services related to artistic, entertainment or sport-related activities conducted by legal persons having their registered seat abroad, organized through natural persons or legal persons operating in the field of artistic, entertainment or sports events in the territory of the Republic of Poland,
• for the provision of: advisory services, accounting services, market research services, legal services, advertising services, management and control, data processing, personnel recruitment services, guarantees and suretyships and similar services. 

10%

Corporate income tax from revenues gained by entities with limited tax liability at the territory of the Republic of Poland: 

• from fees due for transport of cargo and passengers from Polish ports by foreign commercial sea transport companies, except transit cargo and transit passengers,
• earned in the territory of the Republic of Poland by a foreign air transport company, excluding revenues from scheduled air passenger transport, the use of which requires the possession of an air ticket by the passenger

Income tax on:

• benefit referred to in Art. 2 item 2 of the Family Foundation Act,
• property in connection with the dissolution of the family foundation,
• benefit in the form of hidden profits 

donated or made available by the family foundation directly or indirectly

10%

Additional tax liability in the amount of 10% of the amount of unduly shown or overstated tax loss and not shown in whole or in part of the taxable income resulting from transactions covered by the provisions on transfer pricing. This rate may be doubled or tripled in the cases specified in the regulations

Minimum corporate income tax – a tax on companies that are taxpayers with their registered office or management in Poland and on tax capital groups, which in the tax year:

• suffered a loss from a source of income other than from capital gains, or
• achieved the share of income from a source of income other than from capital gains, in income other than from capital gains in the amount of not more than 1%, and it is determined in accordance with Art. 7 item 1 or Art. 7a item 1 of the CIT Act

Corporate income tax on qualified income from qualified intellectual property rights (patents, protective rights for a utility model, the right from registration of an industrial design, the right from registration of the integrated circuit topography, an additional protection right for a patent for a medicinal product or a plant protection product, the right from registration of a medicinal product and the veterinary medicinal product authorized for marketing, the exclusive right referred to in the provisions on the legal protection of plant varieties, copyright to the computer program).