Italy vs Poland
Corporate Tax Comparison
Time of Update: Italy: 4/05/2026 / Poland: 4/05/2026
Compare Italy and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Italy vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Italy
Poland
General CIT Rate:
24
General CIT Rate:
19
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Return Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Estimated Payment Due Date:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly installments are to be paid off by the 20th of the following month.
Withholding Tax (WHT)
Italy
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Italy
Poland
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Italy
Poland
Composite Effective Average Tax Rate:
21.18%
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
-22.74%
Composite Effective Marginal Tax Rate:
-9.47%
