9% CIT

📣 9% CIT in 2025 – Who Can Benefit and Who Is Excluded?

The basic CIT rate is 19% of the tax base, but some companies may benefit from a preferential rate of 9%.

📣 This applies to taxpayers who meet certain conditions, mainly related to the amount of income generated and the status of the company.

❓Who can benefit from 9% CIT?

👉 Companies with revenues below 2 million euros

Businesses whose annual revenues (other than capital gains) do not exceed the equivalent of EUR 2,000,000 may benefit from a lower rate. This amount is converted according to the average euro exchange rate announced by the National Bank of Poland on the first working day of the tax year, rounded to PLN 1,000.

In 2025, the revenue limit entitling to the 9% rate is PLN 8,534,000 (at the exchange rate of PLN 4.2668/euro, in accordance with the NBP table no. 001/A/NBP/2025 of 2 January 2025).

👉 Taxpayers with small taxpayer status

This status is granted to companies whose sales revenue (including VAT) in the previous tax year did not exceed EUR 2,000,000.

In 2024, this amounted to PLN 8,569,000 (exchange rate of PLN 4.2846/euro)

❓ When can't 9% CIT be applied?

Excluded are , among others :

👉 Companies created as a result of transformations, divisions or mergers

If an enterprise was established as a result of transformation, merger or division, it cannot apply 9% CIT (except for the transformation of one company into another company).

👉 Entities to which property contributions of significant value were made

If an enterprise, its organised part or assets with a value exceeding EUR 10,000 are contributed to the company, the 9% rate cannot be applied in the year of contribution or in the following year.

👉Taxpayers contributing assets from liquidated companies

If a company received assets from an entity in which it held shares and went into liquidation, it also cannot benefit from the reduced rate.

👉 Divided companies and taxpayers making capital contributions

Companies that have been divided and those that have contributed assets to another entity lose the ability to apply 9% CIT for at least two tax years (the year of division and the following year).

👉 Tax capital groups and family foundations

Tax capital groups and family foundations cannot apply a reduced CIT rate regardless of the amount of their revenues.