This is a page for the tag Corporate Income Tax (CIT)
The Ministry of Finance regulation extends the JPK_CIT submission deadline in Poland – what changes in 2026?
On 19 February 2026, Poland published a regulation of the Minister of Finance and Economy (dated 16 February 2026) extending the deadline for submitting accounting books for corporate income tax (CIT) purposes in the JPK_CIT structure. The change matters primarily for entities included in the first implementation wave — because... Read More →
Draft postponement of the JPK_CIT reporting deadline – why it matters for businesses in Poland in 2026
The draft postponement of the JPK_CIT reporting deadline is a response to practical challenges faced by finance, accounting and tax teams during year-end closing in Poland. The obligation to report accounting-book data in JPK structures for income taxes (including, among others, JPK_KR_PD and JPK_ST_KR, collectively referred to as JPK_CIT) requires... Read More →
Year-end accounting close in Poland for 2025 – deadlines, stages and key risks for businesses
A year-end accounting close in Poland for 2025 is one of the most critical processes in a company’s annual finance cycle. Its quality directly affects the reliability of your financial statements, your tax compliance position, and business decisions based on trustworthy data. For organisations using full accounting (pełna księgowość; statutory... Read More →
Remote work from abroad and the new OECD update – key implications for employees and employers in Poland
Remote work from abroad has become a standard feature of today’s labour market. “Work from anywhere” models, temporary relocations, extended private stays combined with day-to-day duties, and foreign home offices are now common — for employees and employers alike. From a Polish tax perspective, this trend increases complexity and can... Read More →
A branch of a foreign company with the same tax identification number (NIP) as the parent company – confirmation in the interpretation of the National Tax Information Office (KIS) in Poland
The Director of National Tax Information Office (KIS), in an individual interpretation of 22 August 2025 (ref. 0111-KDIB3-2.4018.8.2024.10.MGO), confirmed that a branch of a foreign company may use the tax identification number (NIP) assigned to the parent company. This position was issued following the ruling of the Supreme Administrative Court... Read More →
Tax relief for Territorial Defence Force (WOT) and Active Reserve (AR) soldiers – rules for employers in Poland
As the tax year comes to an end, it is worth reminding about a new preference that entrepreneurs will be able to take advantage of for the first time in their 2025 tax returns. The tax relief for employing soldiers of the Territorial Defence Forces (WOT) and Active Reserve (AR)... Read More →
Dividend tax in Poland – regulations, rates and practical aspects
Dividend tax in Poland is a special type of withholding tax (WHT) collected at the time of payment of profits by a company to its partners or shareholders. There is no separate tax exclusively for dividends – they are treated as taxable capital income. In practice, this means that both... Read More →
Hiring remote employees from Poland by foreign companies – when does a permanent establishment arise?
Hiring employees based in Poland to work remotely is a common practice among foreign companies, especially in sectors such as IT, finance or consulting. However, this form of cooperation may lead to significant tax implications in Poland – including the risk of triggering a permanent establishment. In practice, this means... Read More →
Car depreciation limits in Poland from 2026 – changes and implications for entrepreneurs
From 2026, the use of passenger cars in business in Poland will become less tax-efficient. New depreciation limits and rules for recognising costs – directly linked to CO₂ emissions – will significantly change how Polish companies can include vehicles in their tax-deductible expenses. Starting from 1 January 2026, new depreciation... Read More →
Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?
Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in completely different ways. The former impose on real estate companies a limit based on “hypothetical” accounting depreciation, whereas the latter... Read More →
