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Company taxes in Poland

Income tax

The standard value of corporate income tax (CIT) in Poland is 19%. The reduced CIT rate of 9% applies to small taxpayers and companies in the first year of business activity, with some exemptions. Corporate tax with a standard rate of 19% is one of the lowest in Europe.

Tax loses

Losses generated from business activities may be set off against income derived from those types of activities. Losses on capital gains may be utilized only against capital gains revenue. The maximum carry-forward period for losses that cannot be set off is 5 years, while only 50% of the loss can be utilized in the given year.

VAT

The standard rate of the value-added tax in Poland on supply of goods and services is 23%. The reduced rate of 8% and 5% applies to the selected types of goods and services, such as certain food products or books. The reduced rate of 0% applies i.a. to the export of goods. Contributors have also the possibility to apply for VAT refund.

WHT

Non-residents who obtain revenues from Polish residents, in the form of dividends, interest, royalties or certain intangibles services may receive their payments decreased by withholding tax (WHT). WHT may be reduced based on double taxation treaties between Poland and the country the taxpayer is resident in. As a rule, the reduced rate provided in the double taxation treaty may be applied only if the taxpayer supplies the required certificate of tax residence, issued by the relevant tax authority in the country in which the taxpayer is resident.

As for now, the entry into force of the new WHT “pay and refund regime” (compulsory collecting of the withholding tax according to national rates when payments exceed PLN 2 million) has been postponed until the end of 2021.

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