🇵🇱 Poland — sp. z o.o. Corporate Tax Rate in 2026

What's the corporate tax rate for a Polish sp. z o.o.?

9% if the company qualifies as a small taxpayer, otherwise 19%. Dividends are then subject to a further 19% withholding tax on top.

Why are there two different revenue thresholds for the 9% rate?

Qualifying for 9% actually requires clearing two separate limits:

1. Prior-year revenue (including VAT) under roughly 8,517,000 PLN — the "small taxpayer" status test
2. Current-year net revenue under a slightly lower ~8,431,000 PLN

Both limits are nominally "~2 million EUR," but they're converted to PLN using the National Bank of Poland's reference rate on different dates — one in October, one in January — so the two PLN figures drift apart every year rather than matching exactly. It's a real quirk of how the law is written, not a rounding error.

Does the sp. z o.o. owner get any ZUS relief like a JDG founder does?

No JDG start-relief attaches to the shareholding itself. See our dedicated FAQ on sp. z o.o. ZUS obligations for the sole-shareholder scenario guide.

See the full Polish freelancer tax guide for the complete sp. z o.o. example against all three JDG methods.

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