Corporate income tax (CIT) - statutory and targeted small business in Poland

Poland: Corporate income tax (CIT) - statutory and targeted small business was 19 Percentage of taxable income in 2026. ▼ Falling

Latest (2026)
19 Percentage of taxable income
Change on year
unchanged
World rank
8th
of 9 countries
All-time high
30 Percentage of taxable income
in 2000
All-time low
19 Percentage of taxable income
in 2004
Years of data
27
2000–2026

Corporate income tax (CIT) - statutory and targeted small business in Poland, 2000–2026

01020302000201320262000: 30 Percentage of taxable income2001: 28 Percentage of taxable income2002: 28 Percentage of taxable income2003: 27 Percentage of taxable income2004: 19 Percentage of taxable income2005: 19 Percentage of taxable income2006: 19 Percentage of taxable income2007: 19 Percentage of taxable income2008: 19 Percentage of taxable income2009: 19 Percentage of taxable income2010: 19 Percentage of taxable income2011: 19 Percentage of taxable income2012: 19 Percentage of taxable income2013: 19 Percentage of taxable income2014: 19 Percentage of taxable income2015: 19 Percentage of taxable income2016: 19 Percentage of taxable income2017: 19 Percentage of taxable income2018: 19 Percentage of taxable income2019: 19 Percentage of taxable income2020: 19 Percentage of taxable income2021: 19 Percentage of taxable income2022: 19 Percentage of taxable income2023: 19 Percentage of taxable income2024: 19 Percentage of taxable income2025: 19 Percentage of taxable income2026: 19 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

The most recent figure for corporate income tax (cit) - statutory and targeted small business in Poland is 19 Percentage of taxable income, measured in 2026. That is the lowest value across all 27 years on record.

That represents a change of unchanged over ten years.

Over the whole period, corporate income tax (cit) - statutory and targeted small business in Poland peaked at 30 Percentage of taxable income in 2000 and was at its lowest, 19 Percentage of taxable income, in 2004.

The long-run direction has been consistently falling across the 27 years of available data.

Corporate income tax (CIT) - statutory and targeted small business in Poland, year by year

Annual values for Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate in Poland, 2000 to 2026.
Year Percentage of taxable income Change
2000 30 Percentage of taxable income
2001 28 Percentage of taxable income -6.7%
2002 28 Percentage of taxable income +0.0%
2003 27 Percentage of taxable income -3.6%
2004 19 Percentage of taxable income -29.6%
2005 19 Percentage of taxable income +0.0%
2006 19 Percentage of taxable income +0.0%
2007 19 Percentage of taxable income +0.0%
2008 19 Percentage of taxable income +0.0%
2009 19 Percentage of taxable income +0.0%
2010 19 Percentage of taxable income +0.0%
2011 19 Percentage of taxable income +0.0%
2012 19 Percentage of taxable income +0.0%
2013 19 Percentage of taxable income +0.0%
2014 19 Percentage of taxable income +0.0%
2015 19 Percentage of taxable income +0.0%
2016 19 Percentage of taxable income +0.0%
2017 19 Percentage of taxable income +0.0%
2018 19 Percentage of taxable income +0.0%
2019 19 Percentage of taxable income +0.0%
2020 19 Percentage of taxable income +0.0%
2021 19 Percentage of taxable income +0.0%
2022 19 Percentage of taxable income +0.0%
2023 19 Percentage of taxable income +0.0%
2024 19 Percentage of taxable income +0.0%
2025 19 Percentage of taxable income +0.0%
2026 19 Percentage of taxable income +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 22.7 Percentage of taxable income 19 Percentage of taxable income 30 Percentage of taxable income 10
2010s 19 Percentage of taxable income 19 Percentage of taxable income 19 Percentage of taxable income 10
2020s 19 Percentage of taxable income 19 Percentage of taxable income 19 Percentage of taxable income 7

Countries ranked near Poland

  1. 6 Cabo Verde 20.4 Percentage of taxable income compare
  2. 6 Latvia 20 Percentage of taxable income compare
  3. 6 Viet Nam 20 Percentage of taxable income compare
  4. 6 Brazil 34 Percentage of taxable income compare
  5. 7 Cameroon 33 Percentage of taxable income compare
  6. 7 Croatia 18 Percentage of taxable income compare
  7. 8 Moldova 12 Percentage of taxable income compare
  8. 8 Namibia 32 Percentage of taxable income compare
  9. 9 Germany 30.13 Percentage of taxable income compare
  10. 9 Lithuania 17 Percentage of taxable income compare
  11. 9 Anguilla 0 Percentage of taxable income
  12. 10 Benin 30 Percentage of taxable income compare
  13. 10 Gabon 30 Percentage of taxable income compare
  14. 10 Haiti 30 Percentage of taxable income compare
  15. 10 Kenya 30 Percentage of taxable income compare
  16. 10 Montserrat 30 Percentage of taxable income compare
  17. 10 Nigeria 30 Percentage of taxable income compare
  18. 10 Papua New Guinea 30 Percentage of taxable income compare
  19. 10 Saint Lucia 30 Percentage of taxable income compare
  20. 10 Senegal 30 Percentage of taxable income compare
  21. 10 Sri Lanka 30 Percentage of taxable income compare
  22. 10 Trinidad and Tobago 30 Percentage of taxable income compare
  23. 10 Zambia 30 Percentage of taxable income compare
  24. 10 Australia 30 Percentage of taxable income compare
  25. 10 Costa Rica 30 Percentage of taxable income compare
  26. 10 Mexico 30 Percentage of taxable income compare

See the full ranking of 146 places →

More economy & growth data for Poland

All data for Poland →

Frequently asked questions

What is corporate income tax (cit) - statutory and targeted small business in Poland?
Corporate income tax (cit) - statutory and targeted small business in Poland was 19 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Poland?
The highest recorded value was 30 Percentage of taxable income in 2000.
What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Poland?
The lowest recorded value was 19 Percentage of taxable income in 2004.
How does Poland rank for corporate income tax (cit) - statutory and targeted small business?
Poland ranks 8th out of 9 countries with data for 2026.
Is corporate income tax (cit) - statutory and targeted small business rising or falling in Poland?
Over the last ten years it is unchanged. The long-run trend across the full record is falling.
Where does this Poland data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.

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Corporate income tax (CIT) - statutory and targeted small business in Poland. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/stat/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/poland-2/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.