9% CIT Rate in Poland in 2026: Rules, Limits and Who Qualifies
Last updated: 3 June 2026
Poland offers a reduced 9% Corporate Income Tax (CIT) rate for small and newly established companies. If you run a spółka z o.o. or plan to set up a Polish company, the lower rate can be useful, but it is not automatic. The company must meet specific conditions and the 9% rate applies only to income other than capital gains.
The standard Polish CIT rate is 19%. The reduced 9% CIT rate may apply to small taxpayers and certain start-up taxpayers, but only if the company stays within the relevant revenue limits and is not covered by statutory exclusions.
For 2026, a Polish company may use the 9% CIT rate only if it meets the statutory conditions. For a calendar-year taxpayer, the key 2026 limits are PLN 8,517,000 of previous-year sales revenue including VAT for small taxpayer status and PLN 8,431,000 of current-year revenue excluding VAT for the 9% CIT rate. Capital gains are taxed at 19%.
The two conditions you must meet
The reduced 9% CIT rate can apply only if the company meets two separate conditions. Both should be checked before applying the lower rate.
Condition A – Small taxpayer or start-up status. A company may qualify if it is a small taxpayer or a taxpayer starting business activity. For 2026, small taxpayer status is based on previous-year sales revenue, including VAT. The 2026 limit for small taxpayer status is PLN 8,517,000.
Condition B – Current-year revenue limit. The company must also stay within the current-year revenue limit for the 9% CIT rate. For a taxpayer whose tax year starts on 1 January 2026 and lasts 12 months, the current-year limit is PLN 8,431,000.
A company may meet the small taxpayer test based on the previous year and still lose the right to the 9% rate during the current year if it exceeds the current-year revenue limit.
Two separate revenue limits for 2026
The two limits are often confused. They are calculated differently and serve different purposes.
Determines whether the company enters the year as a small taxpayer.
- Measured on sales revenue including VAT
- Based on the previous tax year
- For 2026: PLN 8,517,000
Determines whether the company may apply the 9% CIT rate in the current tax year.
- Measured on current-year revenue excluding VAT
- Relevant to the 9% rate for income other than capital gains
- For a 12-month calendar tax year in 2026: PLN 8,431,000
From 2026, if the taxpayer’s tax year is longer or shorter than 12 months, the current-year limit is applied proportionally. For a standard 12-month calendar tax year beginning on 1 January 2026, the limit is PLN 8,431,000.
The 2026 limits are based on the official Polish Ministry of Finance CIT rates and limits table published at podatki.gov.pl.
Does the 9% CIT rate apply to sp. z o.o.?
Yes. A Polish limited liability company, czyli spółka z ograniczoną odpowiedzialnością or sp. z o.o., is a CIT taxpayer and may use the 9% CIT rate if the statutory conditions are met.
The legal form itself does not block the 9% rate. What matters is the company’s revenue, the type of income, whether the company is a small taxpayer or start-up taxpayer, and whether statutory exclusions apply.
What is excluded from the 9% rate?
Even if a company meets the revenue conditions, the 9% CIT rate does not apply to every case.
- Capital gains – income from capital gains is taxed at 19%.
- Dividend-type income – dividends and similar income are subject to separate withholding tax and participation exemption rules.
- Some newly restructured entities – companies created through specific mergers, divisions, transformations or contribution structures may be excluded.
- Companies with certain in-kind contributions – aport structures may affect the right to the reduced rate.
- Banks, SKOKs and certain financial institutions – from 2026 these entities are subject to separate CIT rules and this article does not cover them.
The practical conclusion is simple: the 9% CIT rate is mainly relevant for ordinary operating business income of small or newly established companies. It is not a general reduced tax rate for every type of corporate income.
Advance CIT payments in practice
Polish CIT is generally paid through monthly or quarterly advance payments. The advance payment is calculated on cumulative taxable income from the beginning of the tax year.
If the company qualifies for the 9% rate, it may apply the lower rate to income other than capital gains. However, the company must monitor the current-year revenue limit. Crossing the limit changes the calculation.
The 9% rate is not a set-and-forget rule. A company should monitor revenue during the year, especially if it is close to the 2026 current-year limit of PLN 8,431,000.
What happens when you exceed the current-year limit?
If the company exceeds the applicable current-year revenue limit, the reduced 9% rate no longer applies. For a standard calendar-year taxpayer in 2026, this means exceeding PLN 8,431,000 of current-year revenue.
- From the month in which the limit is exceeded, advance payments should be calculated using the 19% CIT rate.
- The 19% rate applies to income from the beginning of the tax year, not only to income earned after crossing the threshold.
- The first advance payment after exceeding the limit should cover the cumulative difference between tax calculated at 19% and advances already paid.
A company pays CIT advances at 9% from January to June 2026. In July 2026, its current-year revenue exceeds PLN 8,431,000. The July advance should be calculated on cumulative income from January to July at 19%, reduced by advances already paid for January to June.
Frequently asked questions
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