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

2026-07-26 — Podnikio Team

A Polish sp. z o.o. pays 9% corporate tax as a small taxpayer or 19% otherwise in 2026 — determined by two separate revenue thresholds.

## 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](/en/blog/poland/faq-spzoo-owner-zus-2026) for the sole-shareholder scenario guide.

See the [full Polish freelancer tax guide](/en/blog/poland/tax-heaven-for-freelancers-2026) for the complete sp. z o.o. example against all three JDG methods.

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## Contact us

Wondering whether a sp. z o.o. makes sense for your revenue level? Feel free to reach out — we offer a free initial consultation.

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## Related posts

- [🇵🇱 Poland — Tax Heaven for Freelancers in 2026](https://www.podnik.io/en/blog/poland/tax-heaven-for-freelancers-2026)