CIT, VAT, PIT, dividends and KSeF in one place. What a Polish company with foreign capital pays.
A Polish sp. z o.o. pays corporate income tax (CIT). The standard rate is 19%, while small taxpayers with revenue up to EUR 2 million and companies in their first year of business may apply 9%.
Estonian CIT
A company that meets the conditions may opt for Estonian CIT: tax is paid only when profit is distributed. This is a good solution for companies that reinvest profits, but it has restrictions, including on shareholders.
VAT and KSeF
The standard VAT rate is 23%, with reduced rates of 8% and 5%. Since 2026 invoices between businesses have been issued in the National e-Invoicing System (KSeF).
Dividends for foreign shareholders
Dividends are subject to 19% withholding tax. A double taxation treaty with the shareholder’s country or an EU directive may reduce this rate, provided the conditions are met and the documents are prepared before the payout.
- CIT: 19% or 9%
- VAT: 23%, 8%, 5%
- Dividend: 19% or the treaty rate
- IP Box: 5%
- Polish Investment Zone: CIT exemption for 10–15 years
This article is general in nature and does not constitute legal or tax advice. Legal status as of 17 October 2026.
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