Forex glossary
9% CIT for a Polish limited company
Scope: Poland
The 9% rate in Poland's standard CIT regime applies to income other than capital gains when eligibility conditions are met. These include the tax-year revenue limit and small-taxpayer or start-up status, with exclusions. Capital-gains-source income is generally subject to 19% CIT; an 'FX' label alone does not establish its classification.
Illustrative example
How does it work in practice?
Suppose an eligible Polish company earns 10,000 PLN outside the capital-gains source: 9% CIT is 900 PLN. A separate 10,000 PLN classified as capital-gains income attracts 1,900 PLN at 19%, before reliefs.
A case to work through
Two qualification gates
A fictional Polish company documents small-taxpayer status and has an instrument result needing classification.
- First determine the result's income source.
- Separately check current-year revenue and other 9% conditions.
What follows? Do not treat status alone as permission for 9% on every result.
Example boundary: This determines neither an individual FX classification nor current monetary limits.
Poland: separate 9% tests
Text description of the diagram
- Income source: Check whether income belongs to capital gains.
- Eligibility: Separately assess status, annual limit and exclusions.
- Rate: 9% needs a qualifying source and eligibility.
A useful distinction
9% CIT for a Polish limited company / JDG vs sp. z o.o. (Poland)
JDG and company are legal forms; 9% CIT is a conditional rate for specified income.
Check your understanding
Separate income classification from eligibility conditions.
Show the answer and explanation
No, the limit alone is insufficient
Source and eligibility require separate checks.
Poland: records, instruments and residence
Step 7 / 8 · 0 / 8 reviewed
View the full sequence →Progress is saved only in this browser.
Read the fuller explanation
Related terms
Sources and documentation
- Stawki i limity – CIT
Confirms capital-gains exclusion from 9% CIT and separate eligibility tests.
Document read:
The example illustrates the mechanism. Check current account conditions and instrument specifications with the provider.