CIT (corporate income tax) applies to the income of capital companies, limited partnerships, limited joint-stock partnerships, the simple joint-stock company and some general partnerships. The tax base is income — revenue reduced by the costs of obtaining revenue and increased or decreased by statutory adjustments from the CIT Act. In 2026 the standard rate is 19%, and for small taxpayers and those starting a business — 9%.
Who pays CIT in Poland
The scope of taxpayers follows from Article 1 of the Act of 15 February 1992 on corporate income tax. CIT taxpayers include:
- sp. z o.o. — limited liability companies;
- joint-stock companies (S.A.) and simple joint-stock companies (P.S.A.);
- limited partnerships and limited joint-stock partnerships;
- selected general partnerships, if their partners are not exclusively natural persons and they have failed to disclose their partners on CIT-15J;
- tax capital groups;
- foundations, associations and cooperatives — including those running a business;
- foreign entities earning income in Poland (limited tax liability).
Taxpayers with their seat or management in Poland settle their worldwide income here (unlimited tax liability). Other entities — only income earned on Polish territory.
CIT rates 2026
| Rate | Application |
|---|---|
| 19% | Standard rate for all CIT taxpayers. |
| 9% | Preferential rate for small taxpayers and those starting a business — excluding income from capital gains. |
| 5% | IP Box — income from qualified intellectual property rights (subject to the conditions of Article 24d of the CIT Act). |
A small CIT taxpayer in 2026 is an entity whose gross sales value in the previous year did not exceed the equivalent of EUR 2,000,000. The conversion is made at the average NBP exchange rate announced on the first business day of October of the preceding year, rounded to PLN 1,000. At the rate from 1 October 2025 (EUR 1 = PLN 4.2586) the limit is PLN 8,517,000.
The 9% rate is not available, among others, to taxpayers created by transformation or division of another company, taxpayers that received an in-kind contribution of over EUR 10,000 in the form of a business or an organised part thereof, and tax capital groups.
Rules for determining income
Taxable income is the difference between tax revenue and the costs of obtaining revenue, adjusted for special items. Revenue does not include, among others, output VAT, loans received, refunds of expenses not treated as costs and shareholder additional payments. Costs do not include the expenses listed in Article 16 of the Act — including contractual penalties for defects, interest on tax arrears, part of representation costs, services from related parties above thin-capitalisation limits and debt-financing costs above the limit in Article 15c.
Income from capital gains (dividends, disposal of shares, derivatives) is determined separately. If a loss arises in one basket, it cannot be offset against income from the other basket.
CIT-8 and advances — deadlines in 2026
Companies settle advances monthly or quarterly. The rule is:
- Monthly advance — by the 20th day of the month following the settlement month (e.g. for March, by 20 April).
- Quarterly advance — for small taxpayers and those starting a business; by the 20th day of the month following the quarter.
- Simplified advance — 1/12 of the tax shown on CIT-8 for the year two years back; requires a declaration by the end of the first month of the tax year.
The annual return CIT-8 is filed by the end of the third month after the end of the tax year. For companies whose tax year coincides with the calendar year, the deadline for 2026 falls on 31 March 2027. The tax resulting from the return must be paid by the same deadline.
Tax loss
If costs exceed revenue in a given basket, a loss arises. It may be settled over the next five tax years, with the deduction in a given year within a given source not exceeding 50% of the loss — unless the taxpayer uses the newer mechanism and deducts the loss in one year up to PLN 5,000,000, with the excess settled in subsequent years under the 50% rule.
Estonian CIT (lump-sum on company income)
Estonian CIT is an alternative form of taxation in which the company pays tax only when profit is distributed (dividends, hidden profits). The rates are:
- 10% for small taxpayers and those starting a business;
- 20% for other taxpayers.
The preference is available if the company: employs at least 3 people on an employment contract (more lenient rules for small taxpayers), has only natural persons as shareholders, holds no shares in other entities, derives no more than 50% of revenue from passive activity (interest, receivables, financial instruments) and does not prepare financial statements under IFRS. The choice is notified on form ZAW-RD and binds for a 4-year period.
Other levies on companies
In addition to standard CIT, a company may pay:
- Minimum income tax (Article 24ca) — if the share of income in revenue from a source other than capital gains is no more than 2% or the company reports a loss; the obligation covers selected taxpayers, with numerous exceptions.
- Tax on revenue from buildings (Article 24b) — on fixed assets with an initial value above PLN 10 million, let or leased.
- Tax on shifted income — concerns selected costs borne for related foreign entities.
- Withholding tax (WHT) — on dividends, interest, royalties and selected services paid to non-residents.
Settlement example
A sp. z o.o. runs an IT business. In 2026 it generates PLN 7,500,000 in revenue and PLN 7,100,000 in costs, including payroll, software licences and cloud services. Income is PLN 400,000. The company meets the small-taxpayer definition and applies the 9% rate, so the CIT due amounts to PLN 36,000 — assuming no item is excluded from costs or classified as capital gains. CIT-8 for 2026 is filed on 31 March 2027, paying the difference between the tax due and the quarterly advances paid during the year.
How Good Balance can help
CIT settlements require coordination of accounting, transfer-pricing documentation and the accounting policy. Good Balance keeps full books for companies, prepares CIT-8, handles Estonian CIT and advises on IP Box. See our full accounting services and company registration. Related articles: VAT in Poland and liquidation of a sp. z o.o..