HomeIco

Home

 GlobalIco

Global

 ContactIco

Contact
de|en|pl

We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.
Good to know Minimum income tax – check if it is your company’s concern

Minimum income tax – check if it is your company’s concern

Print Mail Rate-it

Dorota Białas

September, 24th 2025​​​​​​​


Minimum corporate income tax on companies showing losses or profitability below 2% has been in place since 2024. The profitability ratio is not evident directly from the CIT figures, and the calculation methodology may vary.

The tax rate is generally 10% but the lawmakers have exempted certain entities and transactions.
The tax due date for the current year is 31 March 2026. That is why we recommend starting now to:

• check if your company is subject to minimum tax;
• simulate the potential tax burden.

The minimum income tax is a new challenge for many businesses. If your company operates at a low rate of return or suffers a loss, check if it is subject to the new legislation. Early preparation brings greater ease and better readiness for payment.


If you have any questions, please con​tact us »​

Kontakt

Contact Person Picture

Dorota Białas

Tax adviser (Poland)

Senior Associate

Send inquiry

Profile
Deutschland Weltweit Search Menu