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Company taxes in Poland

Income tax

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

Tax losses

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

VAT

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

WHT

Non-residents who obtain revenues from Polish residents, in the form of dividends, interest, royalties or certain intangible services, may have their payments reduced by withholding tax (WHT). WHT may be reduced based on double taxation treaties between Poland and the country of the taxpayer's residence. 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 of now, the entry into force of the new WHT “pay and refund” regime (compulsory collection of withholding tax according to national rates when payments exceed PLN 2 million) has been postponed until the end of 2021.

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