Rate 19%; 9% for small taxpayers (revenue up to EUR 2 million) and in the first year of business.
Corporate Income Tax Act
Income tax on limited liability companies, joint-stock companies, PSAs and limited partnerships.
- Summary
- CIT
- Adopted
- 15 February 1992
- Original publication
- Dz.U. 1992 nr 21 poz. 86
- Summary up to date as of
- October 2026
Key rules
CIT in brief
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.
IP Box: 5% on income from qualifying intellectual property rights.
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
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