CIT and dividend

How much tax the company will pay and how much will remain for shareholders after a dividend payout over 1, 5 and 10 years.

introduction

A Polish company pays 19% CIT, while a small taxpayer (revenue up to EUR 2 million) and a company in its first year of business pay 9%. A 19% tax is withheld on dividends paid out.

For a foreign shareholder, dividend tax may be lower under a double taxation treaty or an EU directive. We calculate Estonian CIT and IP Box in a report.

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The button opens the print dialogue: choose “Save as PDF”. The result is an estimate and does not constitute tax advice. Status: October 2026.

laws in brief

What this calculator is based on

CIT

Corporate Income Tax Act

Rate 19%; 9% for small taxpayers (revenue up to EUR 2 million) and in the first year of business.
Dividend paid to a shareholder: 19% withholding tax, unless a double taxation treaty provides for a lower rate.
Estonian CIT: tax is paid only when profit is distributed, provided the company meets the conditions.

The act in brief and the full text

PIT

Personal Income Tax Act

Tax scale: 12% up to PLN 120,000, 32% on the excess; tax-free allowance PLN 30,000.
A business owner may choose the 19% flat tax or a lump-sum tax on revenue (from 2% to 17%).
Income above PLN 1 million a year: an additional 4% solidarity levy.

The act in brief and the full text

HLBC – Hexagon Law & Business Consulting · hello@hl-bc.com · +48 505 460 020. Estimated result, as of October 2026.