Cyprus vs Poland
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Poland: 4/05/2026
Compare Cyprus and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Poland
General CIT Rate:
12.5
General CIT Rate:
19
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
CIT Estimated Payment Due Date:
Monthly installments are to be paid off by the 20th of the following month.
Withholding Tax (WHT)
Cyprus
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Poland
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Cyprus
Poland
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
-9.47%
