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Poland

Corp Tax: 19%Setup: 350 EURIncorporate: 3 daysData Quality: 53%
Tax Rates
Corporate Tax
19%Verified Feb 2026
Small Business Rate
9%
Effective Corporate Rate
19%
Capital Gains
19%
Personal Income (Top)
32%Verified Feb 2026
VAT
23%Verified Feb 2026
VAT Reduced Rates
8%, 5%, 0%
Dividend Withholding
19%Verified Feb 2026
Tax System
System Type
worldwide
Foreign Income Taxed
Yes
CFC Rules
Yes
Transfer Pricing
highVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
AvailableVerified Feb 2026
IP Effective Rate
5%
Crypto Tax
capital gainsVerified Feb 2026
Crypto Rate
19%
Participation Exemption
Available
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
78
Double Tax Agreements
78
Key Partners
Germany, France, UK, US, Netherlands, Switzerland
Exit Tax
YesVerified Feb 2026
Exit Tax Rate
19%

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