Taxation for New Companies in Poland – What to Expect in 2025

When opening a company in Poland, understanding how the tax system works is essential to staying compliant and managing your business efficiently. In this article, we'll explain what new companies can expect in terms of corporate taxation, VAT registration, and bookkeeping in Poland in 2025.

Companies registered in Poland are subject to Corporate Income Tax (CIT). As of 2025, there are two main CIT rates:

• 9% for small taxpayers (with annual revenue below 2 million EUR)
• 19% standard rate for larger companies or those not qualifying for the reduced rate

To benefit from the 9% rate, you must meet specific revenue criteria and not provide certain professional services (like legal or consulting). Most newly opened sp. z o.o. companies with local operations will qualify for the lower rate in their first years.

Poland also offers Estonian CIT for companies that reinvest profits instead of paying dividends. This allows deferral of taxation until funds are withdrawn.

Registering for VAT is not always mandatory when opening a company. However, VAT registration becomes required if:

• Your annual revenue exceeds 200,000 PLN
• You plan to sell B2B services to clients in other EU countries
• You operate in specific industries (e.g. IT, e-commerce, logistics)

VAT registration must be done through the Tax Office by submitting the VAT-R form. Once registered, the company receives an active VAT number used for issuing invoices and intra-community transactions.

If you expect to register for VAT, Residence Angels can assist with preparing and submitting all necessary documentation.

All Polish companies are required to maintain full accounting ledgers and submit monthly or quarterly reports to ZUS (social insurance) and the tax office.
Key obligations:

• Monthly ZUS declarations (even if the company has no employees)
• PIT-4 or PIT-11 declarations for payroll (if hiring staff)
• CIT-8 annual return
• JPK_VAT files for companies registered as VAT payers

Outsourcing bookkeeping is common. Average prices for accounting services start from 800–2500 PLN/month for simple structures and go higher for VAT-registered companies with active invoicing.

1. Your company receives a NIP and REGON number automatically after KRS registration
2. You need to decide whether to apply for VAT immediately or wait until reaching the threshold
3. Open a corporate bank account and start recording transactions from the first invoice
4. Ensure you have a reliable accountant
5. Prepare for mandatory e-reporting: Poland has implemented strict rules for online submission of tax files

For new foreign-owned companies, navigating this system can be challenging without local expertise. That’s where Residence Angels can help.

Since 2017, we’ve helped hundreds of foreign entrepreneurs successfully navigate Polish tax and registration systems. Our team provides:

• Full company setup with tax compliance
• VAT registration
• Introduction to trusted accountants
• Ongoing corporate maintenance

Whether you’re a startup or an international business expanding to Poland, we’re here to support you.