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PIT & CIT (Income Taxes)

Polish income taxes — PIT (personal) and CIT (corporate). Tax scale, flat tax, lump sum, Estonian CIT, allowances, the 30,000 PLN tax-free amount, PIT-2, PIT-36, PIT-37, CIT-8. Practical comparisons and calculations.

10 articles

PIT & CIT (Income Taxes)

CIT 9% for Small Taxpayer in 2026 — Limit and Conditions

CIT 9% for small taxpayer in 2026 — how to meet 8.431 million PLN revenue limit, conditions and...

Andrzej Szulakowski
PIT & CIT (Income Taxes)

Estonian CIT 2026 — Conditions and Benefits

Estonian CIT in 2026: what it is, who can use it, 10%/20% rates, maintenance conditions,...

Andrzej Szulakowski
PIT & CIT (Income Taxes)

How to File PIT-36 for 2025 — Step-by-Step Guide

Step-by-step instructions for filing PIT-36 for 2025. Deadline April 30, 2026. PIT/B and PIT/O...

Andrzej Szulakowski
PIT & CIT (Income Taxes)

Personal Income Tax Free Allowance 2026 — 30,000 PLN

Personal income tax free allowance 2026: 30,000 PLN. How it works, who qualifies, comparison...

Andrzej Szulakowski
PIT & CIT (Income Taxes)

PIT-28 Flat Rate Settlement — 2025 Annual Return

PIT-28 flat rate settlement for 2025: deadline April 30 2026, how to file, required documents,...

Andrzej Szulakowski
PIT & CIT (Income Taxes)

Linear PIT 19% — When Is It Worth It vs. Progressive

Linear PIT 19% vs. progressive 12/32%: break-even point, insurance relief, when it's profitable....

Andrzej Szulakowski
PIT & CIT (Income Taxes)

Income Tax in 2026 — PIT and CIT, Complete Guide

Complete guide to PIT and CIT in 2026. Progressive tax scale vs. 19% flat tax, Estonian CIT, IP...

Andrzej Szulakowski
PIT & CIT (Income Taxes)

IP Box Relief 5% for Programmers 2026 — How to Use?

IP Box relief for programmers — 5% tax on Software and patent income. Complete guide: who can...

Andrzej Szulakowski
PIT & CIT (Income Taxes)

Child Tax Relief 2026 — How Much and Who Can Claim?

Child tax relief 2026 — how much and who can claim? 1100-2700 PLN, income limits, deduction...

Andrzej Szulakowski
PIT & CIT (Income Taxes)

PIT Advances — Monthly or Quarterly? What to Choose

PIT advances 2026: when to pay monthly, when quarterly, calculations, examples. Guide for...

Andrzej Szulakowski