Poland Corporate Tax Calculator 2026

Profit after corporate tax €162,000 · effective rate 19.0%

81% you keep€38,000 to tax · 19%

What you keep is shown in euros. The breakdown stays in PLN, the currency this tax is assessed in.

Company profit	PLN 866,100
Corporate income tax	-PLN 164,559	Standard rate 19%
Profit after corporate tax	PLN 701,541	Effective rate 19.0%

Compare with another country:Spain Portugal

Poland taxes company profit at a flat 19%, with a single cheaper rate of 9% sitting underneath it. There is no rate ladder by turnover the way Spain builds one, and no municipal surtax the way Portugal does. The whole question is whether you qualify for the reduced rate, and the law hides a trap in how that is tested.

The reduced rate has two doors, and one shuts mid-year

The reduced rate of 9% is reached two ways.

The first is being new. A company in its first tax year gets 9% without needing to prove anything about turnover, provided it was not created out of a transformation, merger or division of an existing business. This is aimed at genuine start-ups, not at repackaging a company you already run.

The second is being a small taxpayer (mały podatnik). That means your prior-year sales revenue, counted including output VAT, stayed under the PLN equivalent of EUR 2 million. The euro figure is converted to złoty at the National Bank rate on the first working day of October the year before, rounded to the nearest thousand, so the złoty ceiling shifts a little each year.

Here is the part the calculator above cannot see. The reduced rate also requires that your revenue this year does not cross EUR 2 million either. That is a second, separate test, and it is the one that catches growing companies. You can be a certified small taxpayer on last year’s books, start the year confidently on the reduced rate, and lose it retroactively the moment this year’s sales pass the line. The whole year’s profit then falls to 19%. We only check last year’s turnover, so for a company mid-breakout this page reads low.

Capital gains never get the discount

Even a company sitting comfortably on the reduced rate pays 19% on capital-gains income. Poland splits corporate income into two baskets, trading and capital gains, and the reduced rate only ever touches the trading one. Sell a subsidiary or a block of shares and that profit is taxed at the standard rate regardless of how small the company is. The calculator applies one rate to the whole figure, so mix a share sale into your profit and the real bill is higher.

A worked example

Take a small trading company with 400,000 PLN of taxable profit and no capital gains, whose revenue last year and this year both stayed under the EUR 2 million ceiling. It qualifies as a small taxpayer, so the whole 400,000 is taxed at 9%.

That is 36,000 PLN of corporate tax, leaving 364,000 PLN. The same profit in a company over the ceiling would be taxed at 19%: 76,000 PLN of tax, leaving 324,000. The 9% is worth 40,000 PLN a year here, which is exactly why the current-year test is worth understanding before you rely on it.

What changed for 2026

Nothing in the headline rates. The standard 19% and the reduced 9% are unchanged, and the EUR 2 million small-taxpayer threshold is the same figure it has been. What moves each year is only the złoty conversion of that euro ceiling, set by the National Bank rate in October.

What this calculator does not model

The current-year revenue test. We check last year only, so a company that crosses EUR 2 million this year is shown the reduced rate when it owes 19%. Understated.
Capital gains. Always taxed at 19%, never at the reduced rate. Feed in a profit that includes a share sale and the figure is understated.
The minimum income tax (podatek minimalny). A minimum charge on a deemed base can hit companies that report a loss or a very thin profitability ratio on ordinary activity. It is computed off an estimated base, not the profit you enter here, so we cannot derive it. It only bites low-margin and loss-making companies.
Estonian CIT (ryczałt od dochodów spółek). An optional regime that taxes profit only when it is distributed, at a lower rate for small or new companies and a higher one otherwise. It is an election, not the default, and this page models the default.

What the company pays is only the first cut. Getting that profit into your own hands runs through the dividend calculator, and the whole trip from profit to cash is priced on the founder page. If the company does not have to be Polish, Portugal’s rate ladder and Spain’s are a different shape.

Questions people actually ask

What corporate tax rate does a Polish company pay?

The standard rate is 19%. A cheaper 9% rate exists for small taxpayers and for a company in its first tax year, but only on income other than capital gains. Everything else, and every large company, pays 19%. There is no municipal or regional surtax on top, so the rate you qualify for is the whole corporate bill.

Who qualifies for the 9% corporate rate in Poland?

Two groups. A company in its first tax year gets it automatically, without needing small-taxpayer status. After that you need to be a small taxpayer, meaning your prior-year sales revenue including VAT stayed under the PLN equivalent of EUR 2 million. But there is a second test people miss: your current-year revenue also has to stay under EUR 2 million. Clear last year and blow through the ceiling this year, and the whole year reverts to 19%.

Does the 9% rate apply to capital gains?

No. Income from capital gains (zyski kapitałowe), such as a gain on selling shares, is always taxed at 19%, even for a company that pays 9% on its trading profit. The two baskets are taxed separately. This calculator applies your qualifying rate to the whole profit, so if part of it is a capital gain the real tax is higher than shown.

Is Estonian CIT the same as the 9% rate?

No, they are different regimes and you elect one. The 9% is a lower rate under the ordinary system, charged on your annual profit whether or not you distribute it. Estonian CIT (ryczałt od dochodów spółek) defers the tax until you distribute profit, then charges 10% for small or new companies and 20% otherwise. This page models the ordinary system, not the Estonian one.

Does Poland charge a municipal corporate surtax like Portugal?

No. Unlike Portugal, where each council adds a derrama on top of the national rate, Poland has no municipal or regional surtax on corporate income. Where your company is registered does not change its corporate tax bill. There is a separate minimum income tax for loss-making or very-low-margin companies, but it is not a surtax on ordinary profit.

What this calculator does not model

Every rule below is real and is left out on purpose. Modelling it would need information this form does not ask you for, or a mechanism we have not built yet. What matters is not that something is missing, but which way it moves your number, so that is what we tell you.

Your real tax may be HIGHER: The 9% rate also requires that revenues in the CURRENT tax year do not exceed the PLN equivalent of EUR 2,000,000. This calculator only checks last year's turnover, so a company that qualified as a small taxpayer last year but earns more than EUR 2,000,000 this year is shown 9% when it actually owes 19%. Applies to: Small taxpayers whose current-year revenue crosses EUR 2,000,000.
Your real tax may be HIGHER: The reduced 9% rate never applies to income from capital gains (zyski kapitałowe), which is always taxed at 19%. This calculator applies the qualifying rate to the whole profit, so it understates tax on any capital-gains component. Applies to: Companies with capital-gains income (e.g. from selling shares) taxed at the 9% rate.
Your real tax may be HIGHER: A minimum income tax of 10% on a deemed base (podatek minimalny, art. 24ca) can apply to companies that report a tax loss or a profitability ratio of 2% or less on ordinary activity. It is charged on an estimated base rather than on the profit figure this form uses, so it cannot be derived here and is not applied. Applies to: Loss-making or very-low-margin companies (profitability 2% or less).
May not apply to you: Poland also offers the Estonian CIT (ryczałt od dochodów spółek), an optional regime where corporate tax is paid only when profits are distributed, at 10% for small or new companies and 20% otherwise. This calculator models the default classical CIT charged on annual profit, not the Estonian regime. Applies to: Companies that elect the Estonian CIT (ryczałt od dochodów spółek).

This calculator is for information only and is not tax advice. Rates and thresholds change; check the methodology page for sources and verification dates, and confirm your own situation with a qualified adviser.