Europe · Tax guide

Poland

Poland taxes company profits at 19%, with 9% for small taxpayers and start-ups, charges VAT at 23%, and since 1 February 2026 has been moving every business onto its national e-invoicing system, KSeF. Taxes are administered by the National Revenue Administration (KAS).

Updated 1 October 2026 · 14 of 15 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
19%

9% for small taxpayers and start-ups

VAT
23%

Reduced rates 8% and 5%

KSeF e-invoicing
1 April 2026

For most VAT-registered businesses

Withholding on dividends
19%

Before treaty or EU relief

Transfer tax on property
2%

Where no VAT applies

Global minimum tax
15%

Groups with revenue of €750 million or more

Corporate income tax (CIT)

Companies pay CIT at 19%; small taxpayers and companies in their first tax year pay 9% on operating income, excluding capital gains. Monthly or quarterly advances are paid and the annual return (CIT-8) is due by the end of the third month after the year-end.

VAT

VAT is charged at 23%, with reduced rates of 8% and 5%. Returns are filed as monthly or quarterly JPK_VAT files. Businesses with sales up to PLN 240,000 a year can be exempt from 2026, except in excluded activities.

KSeF e-invoicing

Poland's National e-Invoicing System (KSeF) is mandatory in stages: from 1 February 2026 for businesses with sales above the large-taxpayer limit, from 1 April 2026 for all other VAT-registered businesses, and from 1 January 2027 for micro-businesses with very low monthly invoicing. Invoices issued outside KSeF are not valid once it applies.

Withholding tax on payments abroad

  • Dividends: 19%, reduced by treaties and the EU Parent-Subsidiary Directive.
  • Interest, royalties and certain intangible services: 20%.
  • Above PLN 2 million a year paid to one related party, tax must be withheld at the full rate and refunded later unless an opinion or statement applies (pay-and-refund).

Transfer pricing and the global minimum tax

Related-party transactions must be at arm's length. A local file is required when transactions exceed PLN 10 million for goods and financial transactions, and PLN 2 million for services and other transactions a year, and a TPR information return is filed annually. Groups with revenue of €750 million or more are subject to the global minimum tax at 15%.

Property

Property bought outside the VAT system carries the tax on civil law transactions (PCC) at 2%; new buildings carry VAT.

Key dates

  • Monthly or quarterly, by the 25thJPK_VAT file and VAT payment
  • 1 April 2026KSeF mandatory for most VAT-registered businesses
  • 1 January 2027KSeF mandatory for micro-businesses
  • End of the third month after the year-endAnnual CIT return (CIT-8)

Figures and sources

15 figures
  • Corporate income tax rate19%
    Ustawa o CIT · Art. 19
    Checked against the official source
  • Reduced rate for small taxpayers and start-ups (revenue up to €2 million, excluding capital gains)9%
    Ustawa o CIT · Art. 19(1)(2)
    Checked against the official source
  • VAT standard rate23%
    Ustawa o VAT · Art. 146ef
    Checked against the official source
  • KSeF start for businesses with 2024 sales above PLN 200 million1 February 2026
    Ustawa o VAT (KSeF)
    Checked against the official source
  • VAT reduced rates8% and 5%
    Ustawa o VAT
    Checked against the official source
  • KSeF start for all other VAT-registered businesses1 April 2026
    Ustawa o VAT (KSeF)
    Checked against the official source
  • Withholding tax on dividends (before treaty or EU relief)19%
    Ustawa o CIT · Art. 22
    Checked against the official source
  • Tax on civil law transactions (PCC) on property bought outside VAT2%
    Ustawa o podatku od czynności cywilnoprawnych · Art. 7
    Checked against the official source
  • Global minimum tax rate15%
    Ustawa o opodatkowaniu wyrównawczym (2024)
    Under professional review
  • Group revenue for the global minimum tax€750 million
    Ustawa o opodatkowaniu wyrównawczym (2024)
    Checked against the official source
  • Annual sales limit for the VAT exemption from 2026PLN 240,000
    Ustawa o VAT · Art. 113
    Checked against the official source
  • KSeF start for micro-businesses invoicing up to PLN 10,000 a month1 January 2027
    Ustawa o VAT (KSeF)
    Checked against the official source
  • Withholding tax on interest, royalties and certain services20%
    Ustawa o CIT · Art. 21
    Checked against the official source
  • Annual payments to a related party above which the pay-and-refund mechanism appliesPLN 2 million
    Ustawa o CIT · Art. 26(2e)
    Checked against the official source
  • Annual transaction values that trigger local file documentationPLN 10 million for goods and financial transactions, and PLN 2 million for services and other transactions
    Ustawa o CIT · Art. 11k
    Checked against the official source

Indicative only. This assessment is a high-level overview of tax obligations in Poland based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Polish tax adviser (doradca podatkowy) before making compliance decisions.