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.

Notional interest as tax-deductible costs


by Joanna Litwińska

16 June 2021

Since 2020 CIT payers can disclose under tax-deductible costs notional interest on internal financing coming from the following sources:


  • capital contributions made to the company;
  • retained earnings allocated to capital reserves;
  • retained earnings allocated to other capital reserves.

Who is the relief for

The relief is only for commercial law companies which are Polish tax residents and pay CIT.

Notional interest can be disclosed under tax-deductible costs:


  • in the year of the increase in reserve capital or other capital reserves;
  • or in the year of making a contribution (as the case may be);
  • in subsequent two consecutive fiscal years.


Contact Person Picture

Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

Send inquiry


Deutschland Weltweit Search Menu