Corporate Income Tax

Corporate income tax is levied on all taxable income, with the exception of that derived from forestry and agricultural activities. This exemption does not encompass green houses, poultry farms, etc.

All companies (including companies with foreign participation), which are established in Poland and registered in the Commercial Register in the district Registry Court are automatically liable for corporate income tax payments on their taxable income, irrespective of whether it results from domestic or foreign operations.

All other companies, i.e. those domiciled or having their governing bodies abroad, pay corporate income taxes solely on their earnings originating from operations in Poland, subject to the provisions of the double taxation treaty.