Poland Corporate Income Tax (CIT & Estonian CIT) Calculator 🇵🇱
Calculate Corporate Income Tax (CIT) in Poland: standard 19% CIT, 9% small taxpayer rate, or Estonian CIT (Ryczałt od dochodow społek: 0% tax on retained profits, 10%/20% on distributions).
CIT 19% / 9% • Estonian CIT 0% Retained • R&D Super-Deduction • IP Box 5% • KAS
Input Parameters
Calculation Results
Company Corporate Income Tax (CIT / Ryczałt) -
Shareholder Dividend Tax (after credits) -
Total State Tax Remittance (Company + Dividend) -
Tax-Free Retained Business Capital (0% CIT in Estonian model) -
Effective Overall Tax Burden on Accounting Profit -
📊 Ustawowa Matryca Podsumowująca i Porownawcza
| Pozycja / Składnik Ustawowy | Wyliczona Wartość |
|---|---|
| Głowny Wynik / Kwota Netto | 0,00 zł |
Statutory Basis & Calculation Formula
Statutory Corporate Tax Framework (Ustawa o CIT & Ministerstwo Finansow):
• Standard CIT Regime:
- 19.0% standard Corporate Income Tax rate on net taxable profit.
- 9.0% preferential rate for small taxpayers (*mały podatnik* with gross turnover ≤ €2,000,000) and newly formed companies in their first tax year.
- Dividend withholding tax: 19.0% upon distribution.
• Estonian CIT Model in Poland (Ryczałt od dochodow społek):
- 0.0% CIT on Retained & Reinvested Profits: No tax is due as long as profits remain inside the company!
- Tax is payable ONLY upon dividend distribution or hidden profits (*ukryte zyski*):
• Small Taxpayer: 10.0% company tax (shareholder gets 90% credit, resulting in an effective combined tax burden of 20.0%!).
• Large Taxpayer: 20.0% company tax (shareholder gets 70% credit, resulting in an effective combined tax burden of 25.0%!).
• R&D Tax Incentive (Ulga B+R): Up to 200% double deduction of qualifying research and development costs.
• Standard CIT Regime:
- 19.0% standard Corporate Income Tax rate on net taxable profit.
- 9.0% preferential rate for small taxpayers (*mały podatnik* with gross turnover ≤ €2,000,000) and newly formed companies in their first tax year.
- Dividend withholding tax: 19.0% upon distribution.
• Estonian CIT Model in Poland (Ryczałt od dochodow społek):
- 0.0% CIT on Retained & Reinvested Profits: No tax is due as long as profits remain inside the company!
- Tax is payable ONLY upon dividend distribution or hidden profits (*ukryte zyski*):
• Small Taxpayer: 10.0% company tax (shareholder gets 90% credit, resulting in an effective combined tax burden of 20.0%!).
• Large Taxpayer: 20.0% company tax (shareholder gets 70% credit, resulting in an effective combined tax burden of 25.0%!).
• R&D Tax Incentive (Ulga B+R): Up to 200% double deduction of qualifying research and development costs.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.