Bookkeeping - Accountancy - Tax Calculation

Corporate Income Tax - What Every Business Owner Should Know

Corporate Income Tax (CIT) is a fundamental financial obligation for businesses of all sizes. Whether you operate a small company or a large corporation, understanding how corporate tax works is essential for compliance and financial health. At EasyBooks, we provide expert support to help your business manage taxes efficiently and stay compliant with all legal requirements.

contact us
ozdobnik
icon

Latest posts

Employment contract vs. contract of mandate
Fixed asset - an overview
Sole proprietorship in Poland
Upcoming legislative changes in 2025 
Central Register of Beneficial Owners– a guide for businesses
Changes in how the length of service is calculated
New rules for hiring foreigners in 2025
see all posts
graphic
Bookkeeping - Accountancy - Tax Calculation

What is Corporate Income Tax?

Corporate Income Tax (CIT) is a direct tax imposed on the income of legal entities. In Poland, the standard CIT rate is 19%, while small taxpayers and new businesses may benefit from a reduced 9% rate. Understanding which rules apply to your business, how to calculate your taxable base, and how to take advantage of available deductions is essential to staying compliant — and avoiding penalties. You can count on us with: 

Full tax compliance:

Our specialists handle all aspects of Corporate Income Tax reporting, ensuring your business is compliant with current laws and deadlines. From calculating your taxable income to preparing and submitting your annual CIT return, we manage the entire process. 

Strategic tax optimization:

Our team works with you to develop a tax-efficient strategy that takes your business model into account — identifying legal deductions, exemptions, and tax reliefs that can significantly reduce your CIT burden. 

Transparent pricing:

With Easybooks, you get high-quality service at a fair and predictable price. No hidden fees, no surprises — just professional support tailored to your business needs. 

Other HR & Payroll services:

Do you need more than just tax support? We also provide comprehensive HR & Payrolll services ensuring smooth operations for your entire back office. 
get in touch
ozdobnik
Bookkeeping - Accountancy - Tax Calculation

Who should use our services? 

Whether you’re managing a limited liability company, a joint-stock company, or a limited partnership, we provide tailored support that ensures full compliance with Polish tax regulations. We also work closely with foreign entities setting up operations in Poland, guiding them through local tax obligations and helping them avoid common compliance risks. 

Our services are especially beneficial for startups and new market entrants, who may be unfamiliar with the local tax system and require clear, step-by-step guidance. We support growing businesses that are expanding their teams, entering new markets, or restructuring operations — all of which can impact your tax strategy. 

let’s talk
ozdobnik
graphic
graphic
Bookkeeping - Accountancy - Tax Calculation

How Is Corporate Income Tax Calculated?

To calculate CIT, follow this simple formula:

Taxable Income = Revenue – Business Expenses

Then apply the applicable corporate tax rate to the taxable income.

talk wit us
ozdobnik
Bookkeeping - Accountancy - Tax Calculation

Example

Annual Revenue:
PLN 500,000

Deductible Business Expenses:

PLN 300,000

Taxable Profit:

PLN 200,000

Corporate Tax Rate:

19%

Tax Owed:

PLN 38,000

Tax rates and deductible expenses vary, so it’s essential to work with professionals who understand local tax regulations.

contact us
ozdobnik
graphic

Corporate Income Tax (CIT) Rates in Poland

Taxpayer Type
Annual Revenue (in PLN)
CIT Rate
Conditions
Small Taxpayer / New Business
Up to 2,000,000 EUR*
9%
Applies only to operating income (not to capital gains).
All Other Companies (including large ones)
Over 2,000,000 EUR*
19%
Standard CIT rate for most companies regardless of income source.
Capital Gains (All Taxpayers)
Any
19%
Applies to capital gains regardless of size or age of the company.

*EUR 2,000,000 is converted to PLN based on the average EUR/PLN exchange rate announced by the National Bank of Poland on the first working day of the tax year. For 2025, this is approximately PLN 9,218,000 (subject to change).

graphic
Bookkeeping - Accountancy - Tax Calculation

Notes

The 9% CIT rate applies only to operating income, not to capital gains.
The 9% rate is available only for companies that qualify as “small taxpayers” or are in their first tax year.
Companies must maintain proper accounting and meet additional criteria to benefit from the reduced rate.
Certain industries and corporate structures may be excluded from the 9% rate even if they meet the revenue threshold.
get in touch
ozdobnik
Bookkeeping - Accountancy - Tax Calculation

Filing Deadlines & Compliance

Every business must:
Keep accurate and complete accounting records
Submit an annual corporate tax return (CIT-8)
Pay any tax owed by the statutory deadline till 30th April
Late filings or payments can lead to penalties and interest charges. At EasyBooks, we ensure your tax affairs are always up to date and compliant.
contact us
ozdobnik
graphic
graphic
Bookkeeping - Accountancy - Tax Calculation

How EasyBooks Can Help:

At EasyBooks, we offer:
Accurate preparation and submission of corporate tax returns
Tax planning and optimization to reduce liabilities
Representation during audits or tax authority queries
Full accounting support tailored to your business size and sector
Our experienced team helps you navigate complex tax rules so you can focus on growing your business.
get in touch
ozdobnik
Bookkeeping - Accountancy - Tax Calculation

Why Corporate Tax Compliance Matters

Failure to comply with corporate income tax regulations can result in:
Financial penalties
Legal consequences
Damage to your company’s reputation
With the right accounting partner, you can minimize risks, avoid surprises, and make smarter financial decisions.
let’s talk
ozdobnik
graphic
graphic
Bookkeeping - Accountancy - Tax Calculation

Let’s Keep Your Business Tax-Compliant 

Corporate Income Tax doesn’t have to be a burden. With EasyBooks, you get peace of mind knowing your finances are handled by professionals who care. Whether you’re a startup or a multinational, we tailor our services to fit your needs.
get in touch
ozdobnik