Page 44 - CEE Tax Guide 2025

Poland

Forvis Mazars Audyt Sp. z o.o.
00 – 549 Warsaw,
Piękna 18, Poland
Phone: + 48 22 25 55 200
www.forvismazars.com/pl

Corporate taxes and other direct taxes it is possible to activate the tax loss of a given tax
year as a one-off amount up to PLN 5M. The surplus
Polish companies are taxable on their worldwide may be settled in line with the general rule described
income. Non-resident companies are taxable only above. As of January 1, 2022, changes in the
on Polish sources of income, subject to DTT. The regulations concerning debt financing costs entered
standard CIT rate is 19%. The preferential CIT rate into force. Expenses for debt financing are qualified
for “small taxpayers” (whose sales revenue in the as tax deductible costs to an amount of no more
previous FY did not exceed the PLN equivalent than 30% of EBITDA or an amount not exceeding
of EUR 2M) is 9%. This rate also applies for newly- PLN 3M (depending on which amount is higher).
created entities (additional requirements also
apply). In Poland, CIT is generally payable on income. Interest, royalties, and certain types of immaterial
Tax deductible costs exceeding revenues in any services paid to non-Polish residents are, as a rule,
given FY constitute a loss which may be deducted subject to a 20% WHT rate, and dividends are
from income over the next 5 consecutive years subject to a 19% WHT rate. As of January 2022,
(no more than 50% of a loss can be offset in any one a pay & refund mechanism entered into force. This
year). Starting from tax losses incurred in FY 2019, only applies to passive payments exceeding PLN
2 Million per annum summed for one non-resident.
The excess amounts are subject to a base WHT
Transfer pricing in Poland
rate pursuant to the CIT Act (19% or 20%) and
Arm’s length principle Since 1997 the tax remitter can only apply for a WHT refund
if the payment could be exempt or qualifies for
Documentation liability Since 2001
a reduced rate from the proper DTT. It is also
APA Since 2006 possible to apply for an opinion on the application

Country-by-Country Since 2017 of preference (additional requirements also apply).
liability There are also strict restrictions concerning due
diligence procedures.
Master file-local file Since 2017
(OECD BEPS Real property tax and transport tax are charged
13) applicable
as local taxes in Poland. Real property tax is paid
Penalty by owners of real estate. Banks and financial
institutions are taxable at a 0.0366% rate of their
lack of documentation 20% (30%) of the amount
of overstated loss/ total assets.
under income + %
+ personal liability. VAT and other indirect taxes
tax shortage 10% of overstated loss/
under income + late As a rule, the standard VAT rate is 23%. Preferential
payment interest/ rates of 8% and 5% apply to certain goods and
incorrect pricing. services. Other goods and services (e.g. exports,
Related parties 25% < Direct or indirect intra-Community supplies of goods, international
capital relations, transport services) may be zero-rated or exempt.
personal relations.
Other indirect tax types in Poland include excise duty
Safe harbors Low value added
services and loans. and gambling tax. Some civil acts such as contracts
of sale, loan agreements, and foundation deeds
Level of attention paid 10/10 of partnerships or companies, if not subject to VAT,
by Tax Authority
may be subject to civil law activity tax (CLAT), the
Central and Eastern European tax guide 2025 Forvis Mazars 44