Corporate Income tax (CIT) rate in Poland is:
|for each taxpayer whose revenue on sales in the previous tax year did not exceed the PLN equivalent of 2 000 000 EUR (small tax payers)
|for new taxpayers - in the fiscal year in which they started their activities
|for other taxpayers
Following entities are subject to CIT in Poland (main examples):
As far as foreign taxpayers are concerned, taxation in Poland shall be determined subject to Double Taxation Treaties and EU regulations.
As a rule, advance payments of CIT shall be transferred to tax office on monthly basis, by the 20th day of the following month. However, small taxpayers (whose revenue in last tax year did not exceed the PLN equivalent of EUR 2 000 000), as well as new taxpayers, can choose advance payments on quarterly basis, instead of monthly basis.
Corporate Income Tax returns in Poland are submitted on yearly basis - by the end of March of the following year.