Corporate Tax in Poland

Overview by
Tax Base For Resident and Foreign Companies
Polish companies are taxed on their national and worldwide income, while foreign companies (non resident) are taxed only on their income earned in Poland. For additional information, consult krakow-info.

Tax Rate

normal rate 19%
Tax Rate For Foreign Companies
Non-residents are only taxed on certain sources of Netherlands income.
Capital Gains Taxation
Long term capital gains are incorporated into the company's profits and are therefore subject to corporate tax.
Main Allowable Deductions and Tax Credit
For details on company deduction access the Deloitte Tax Guide 2009 on Poland.
Other Corporate Taxes
For details on the other taxes levied on companies, consult the Polish Tax System.

Country Comparison For Corporate Taxation

  Poland Eastern Europe & Central Asia United States Germany
Number of Payments of Taxes per Year 29.0 41.7 11.0 16.0
Time Taken For Administrative Formalities (Hours) 325.0 313.9 187.0 215.0
Total Share of Taxes (% of Profit) 42.3 41.2 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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