Poland Corporate Tax Calculator
Enter taxable income and annual revenue to instantly calculate your Polish CIT liability at the correct 19% or 9% rate for 2024.
Company Details (2024)
Small taxpayer threshold: PLN 9,030,000 (≈ EUR 2M for 2024)
Enter your figures and click Calculate Tax to see results.
Total CIT Payable
zł0
Applied Rate
Breakdown
IP Box income is taxed at 5% on income derived from qualified intellectual property rights (patents, copyrighted software, utility models). The IP must be created or developed by the taxpayer. IP Box income is accounted for separately from standard operating income.
Minimum CIT (podatek minimalny): From 2024, companies reporting a loss or profitability below 2% of revenue may owe an additional 10% minimum CIT on a simplified base. This complex levy is not calculated here — consult a Polish tax advisor if it may apply.
Disclaimer: For reference only. Rates and thresholds reflect published 2024 Polish CIT rules. The EUR 2M threshold uses the approximate NBP average rate (PLN 9.03M). Always verify your tax liability with a certified Polish tax advisor (doradca podatkowy) or the Krajowa Administracja Skarbowa (KAS).
Summary
Enter taxable income and annual revenue to instantly calculate your Polish CIT liability at the correct 19% or 9% rate for 2024.
How it works
- Enter your taxable income in PLN (profit after allowable deductions).
- Enter annual gross revenue in PLN — this determines whether the 9% small-taxpayer rate applies.
- Optionally enter IP Box income to apply the 5% preferential rate on qualified intellectual property profits.
- The calculator selects the correct rate and computes tax payable, net income, and effective rate instantly.
- A rate explanation section shows exactly why the 9% or 19% rate was applied.
Use cases
- Estimate annual CIT liability before filing with the Polish tax authority (KAS).
- Determine whether your company qualifies for the 9% small-taxpayer rate.
- Model tax impact of IP Box regime for companies with qualifying intellectual property income.
- Compare after-tax profit at different revenue and income levels.
- Prepare financial projections and investor materials for Polish-registered entities.
- Check the benefit of splitting income between standard and IP Box pools.