Polish LLC (sp. z o.o.) with 9% CIT

A Polish LLC (sp. z o.o.) with 9% CIT is a limited company using the reduced corporate income tax rate (9% instead of 19%), available to small taxpayers with revenue up to EUR 2 million a year. For a trader the headline 9% is misleading — once the 19% dividend tax is added, the effective burden reaches about 26.3%, more than the 19% PIT-38 individual rate; the structure only wins when profits are retained or under the Estonian CIT regime.