In 2025, the lower 9% CIT tax rate may be applied by:

✅ Small taxpayers – companies whose sales revenue in 2024 did not exceed 8,569,000 PLN gross (including VAT).
✅ New companies – businesses that are just starting their operations.

Who cannot benefit from the 9% CIT?
❌ Companies that were created as a result of transformation or restructuring.

How to determine if a company is a “small taxpayer”?
The limit is 2 million euros in revenue for 2024. It is converted to Polish zloty according to the NBP exchange rate from October 1, 2024. (4.2846 PLN per euro). In 2025, this means 8,569,000 PLN gross as the maximum threshold.

Companies that are just starting their operations do not need to meet this limit, but they cannot be transformed from other companies.

When do you lose the right to 9% CIT in 2025?

• Exceeding the revenue limit

If your net revenue exceeds 8,534,000 PLN, from the following month you will pay CIT at 19%. This limit results from converting 2 million euros at the NBP exchange rate from January 2, 2025.

• Capital income

If the company generates income from capital gains (e.g., from the sale of shares, stocks, property rights), this income must be taxed at 19% CIT. However, this does not mean losing the right to 9% CIT for other revenues.

• Switching to Estonian CIT

If a company decides to adopt Estonian CIT (lump-sum tax on company income), it can no longer apply the 9% CIT.