Opportunities in Poland / Tax

Tax advantages

Poland's tax climate is attractive to foreign investors. A low corporate rate, the Estonian CIT and the Polish Investment Zone (the successor to the Special Economic Zones) make investing profitable.

Corporate tax. The standard rate is 19%. Small companies pay a reduced rate of 9% under certain conditions. With the Estonian CIT (lump-sum taxation) you only pay corporate tax when you distribute profit, which makes reinvesting attractive.

Polish Investment Zone (PSI). Since 2018 this scheme replaced the fourteen Special Economic Zones. You can now obtain a corporate income tax exemption for a new investment anywhere in Poland, no longer only in designated zones. The exemption typically lasts twelve years; the level depends on the region and the size of your company.

Conditions and application. The exemption is tied to quantitative and qualitative criteria such as the size of the investment, employment and innovation. Polska Consult Holland assesses whether your project qualifies, handles the application and guides you through implementation.

More than tax alone. Besides the tax benefits, the central location, EU cohesion funds (76.5 billion euro for 2021-2027) and competitive costs make investing in Poland profitable. Considering an investment? We would be glad to arrange a meeting.

The main tax advantages

  • Corporate tax of 19%, or 9% for small companies
  • Estonian CIT: tax only on profit distribution
  • PSI exemption for new investments anywhere in Poland
  • Access to EU cohesion funds 2021-2027