Poland — Tax: Corporate Tax

Key facts

• Combined statutory corporate income tax rate (national plus sub-national): 19% (2026)
• Central government rate: 19% (2026)

Steps

1. Obtaining a Tax Identification Number (NIP) — Businesses must apply for a Tax Identification Number (NIP) from the Polish Tax Authority (Fiscal Office) to start operating in Poland.
2. Registering for Corporate Taxes — The business must register with the Polish Chamber of Commerce Register (CEIDG) and obtain a tax identification number from the Tax Authority (FIR).
3. Annual Tax Returns — Businesses must submit annual tax returns to the Polish Tax Authority (FIR) by the end of March following the tax year.

Costs

• Registration fee: varies depending on the type of business registration
• Annual tax returns: free-text amount or range (varies by business type and tax authority)
• Tax audit: varies (exact costs depend on the audit's complexity and duration)

Timelines

• Obtaining a Tax Identification Number: varies (processing time by the Polish Tax Authority may range from a few days to several weeks)
• Registering for Corporate Taxes: varies (processing time by the Polish Chamber of Commerce Register and Tax Authority may range from a few days to several weeks)
• Annual Tax Returns: 2-4 weeks for submission, then 4-6 weeks for processing

Required documents

• Business registration documents
• Tax Identification Number (NIP)
• Proof of payment of registration fee
• Annual financial statements
• Proof of payment of annual taxes

Common mistakes

• Failing to register for corporate taxes in a timely manner
• Incorrectly calculating taxable profits

What this figure does not cover

This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.