Corporate Tax: Corporate income tax rate

Polish corporate income tax (CIT) is collected at the flat rate of 19%. It has been applicable since 1 January 2004 and it is not likely to be changed in the forthcoming years. Therefore Poland is among the most competitive (inexpensive) countries in the EU within the area of business profit taxation. This can be seen on the table below.

Corporate tax rate in selected EU countries
*The rate for Germany reflects the corporation tax increased by the “solidarity levy”