22/06/2026
What tax rates apply in Poland?
For a limited liability company (spółka z o.o.), CIT is generally levied at 9% on annual revenue up to EUR 2 million, and at 19% on annual revenue exceeding EUR 2 million.
Alternative forms of taxation are also available, including the so-called Estonian CIT, which, subject to certain conditions, allows for deferral of corporate taxation (our specialists can provide further details).
For sole proprietorships, the most commonly applied rates are 12% on annual income up to PLN 120,000 and 32% on income above that threshold. A flat 19% tax rate is also available as an alternative. For the IT sector, preferential tax regimes are available, including the IP BOX rate of 5%, as well as a flat-rate tax (ryczałt) of 8.5%, 12%, or 15%, depending on the type of business activity and services provided.
Choosing the right tax structure can be complex - let our team handle the legal and tax side of your business in Poland, so you can focus on growing it.
📞+48 575 11 50 50
📧 [email protected]
🌐 www.bklaw.pl