The corporate tax rate is 19%.
A reduced 9% tax rate may apply to small companies and start-ups (in case of start-ups – only in the first year) if certain criteria are satisfied. A small company is an entity with sales revenues (inclusive of VAT on goods and services) not exceeding the PLN equivalent of EUR 2 million in the preceding year.
Transfer pricing is regulated by Article 11 of the Corporate Income Tax Law and Article 25 of the Personal Income Tax Law. These regulations are based on the OECD Transfer Pricing Guidelines.
Transfer Pricing Case Law