Poland's headline corporate income tax (CIT) rate is 19.
The headline personal income tax (PIT) rate is 32 plus 4% solidarity tax over PLN 1 million.
The standard VAT/GST (or equivalent consumption tax) rate is 23. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Polish tax resident if their center of personal or economic interests is in Poland, or if they are physically present in Poland for more than 183 days in the tax year. Residents are taxed on worldwide income; non-residents only on Poland-source income.
Poland's CFC regime (in force since 2015, "zagraniczne jednostki kontrolowane") applies to a foreign entity meeting any of several alternative tests, the most common being: a Polish resident holds, alone or with related parties, more than 50% of capital, voting rights, or profit entitlement (or otherwise exercises actual control); the entity's actual tax paid is at least 25% lower than the Polish CIT that would apply to the same income; and at least 33% of the entity's revenue derives from passive sources. A separate, broader test applies to entities registered in listed tax havens or non-cooperative jurisdictions, or jurisdictions without a ratified tax information exchange agreement with Poland or the EU, regardless of the ownership/passive-income thresholds. CFC income is taxed at a flat 19% rate; entities must file an annual CFC return (PIT-CFC or CIT-CFC) and pay by September 30 of the following year. Notably, CFC tax can apply even where the CFC has no distributed income at all - it targets undistributed profits directly. Poland's flat-rate ("lump sum") regime for new tax residents explicitly excludes CFC-taxed income from its benefits.
Poland's interest limitation rule (Article 15c of the CIT Act) excludes from deductible costs any excess of debt financing costs over PLN 3,000,000 or 30% of tax-EBITDA, whichever is higher (the two thresholds cannot be combined). The rule applies to interest on both foreign and domestic-resident loans and credits.
Poland has signed double tax treaties with nearly 100 countries, per the Polish Ministry of Finance's official treaty list.