19%

Basic corporate income tax rate

Corporate income tax for small taxpayers, excluding the income from the capital gains

5%

Corporate income tax on qualified income from qualified intellectual property rights (patents, protective rights for a utility model, the right from registration of an industrial design, the right from registration of the integrated circuit topography, an additional protection right for a patent for a medicinal product or a plant protection product, the right from registration of a medicinal product and the veterinary medicinal product authorized for marketing, the exclusive right referred to in the provisions on the legal protection of plant varieties, copyright to the computer program)

20%

Corporate income tax from revenues gained by entities with limited tax liability at the territory of the Republic of Poland: 

• from interest, copyright or related rights, from rights to inventive designs, trademarks or ornamental designs, including from the sale of those rights, from compensation for disclosure of a secret of a recipe or production process, for use or right to use an industrial device, including means of transport, a commercial device or a scientific device, for information associated with industrial, commercial or scientific experience (know-how),
• from fees for the provision of services related to artistic, entertainment or sport-related activities conducted by legal persons having their registered seat abroad, organized through natural persons or legal persons operating in the field of artistic, entertainment or sports events in the territory of the Republic of Poland,
• for the provision of: advisory services, accounting services, market research services, legal services, advertising services, management and control, data processing, personnel recruitment services, guarantees and suretyships and similar services

10%

Corporate income tax from revenues gained by entities with limited tax liability at the territory of the Republic of Poland: 

• from fees due for transport of cargo and passengers from Polish ports by foreign commercial sea transport companies, except transit cargo and transit passengers,
• earned in the territory of the Republic of Poland by a foreign air transport company

10%

Additional tax liability in the amount of 10% of the amount of unduly shown or overstated tax loss and not shown in whole or in part of the taxable income resulting from transactions covered by the provisions on transfer pricing. This rate may be doubled or tripled in the cases specified in the regulations