[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-taxes-for-sp-z-o-o-overview":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"taxes-for-sp-z-o-o-overview","What taxes a sp. z o.o. pays in 2026 — the full map","Map of taxes and duties of a sp. z o.o. in 2026: CIT 9% or 19%, dividend tax, VAT, PCC on the articles of association, remitter role and financial statement.","\u003Cp>A sp. z o.o. (limited liability company) pays, above all, corporate income tax (CIT), in 2026 at a rate of 9% or 19%, and usually VAT as well. On top of this comes tax on dividends paid to shareholders, remitter duties for employees and the management board, and several \"occasional\" taxes, e.g. PCC on the articles of association. Below they are gathered in one place, with deadlines and an example of the overall burden on profits.\u003C\u002Fp>\u003Ch2>Company taxes in one table\u003C\u002Fh2>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Tax or duty\u003C\u002Fth>\u003Cth>When it arises\u003C\u002Fth>\u003Cth>Rate or rule in 2026\u003C\u002Fth>\u003Cth>Deadline\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>CIT\u003C\u002Ftd>\u003Ctd>on the company's income\u003C\u002Ftd>\u003Ctd>19% or 9% for a small taxpayer and a company starting activity\u003C\u002Ftd>\u003Ctd>advances by the 20th day of the month; CIT-8 return by the end of the 3rd month after the tax year\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Dividend tax\u003C\u002Ftd>\u003Ctd>on paying profit to a shareholder\u003C\u002Ftd>\u003Ctd>19%, collected by the company as remitter\u003C\u002Ftd>\u003Ctd>on payment\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>VAT\u003C\u002Ftd>\u003Ctd>on the sale of goods and services\u003C\u002Ftd>\u003Ctd>23%, 8%, 5%, 0% or exemption; turnover-based exemption up to PLN 240,000 of sales\u003C\u002Ftd>\u003Ctd>JPK_V7 by the 25th day of the month after the period\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>PCC on the articles of association\u003C\u002Ftd>\u003Ctd>on formation and increase of capital\u003C\u002Ftd>\u003Ctd>0.5%\u003C\u002Ftd>\u003Ctd>usually collected by the notary or on a PCC-3 return\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>PIT advances and contributions as remitter\u003C\u002Ftd>\u003Ctd>on paying salaries\u003C\u002Ftd>\u003Ctd>depending on the type of contract\u003C\u002Ftd>\u003Ctd>ZUS contributions by the 15th day of the month (legal person)\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Local taxes\u003C\u002Ftd>\u003Ctd>on owning real estate or vehicles\u003C\u002Ftd>\u003Ctd>under commune resolutions\u003C\u002Ftd>\u003Ctd>under declarations\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Ch2>CIT: rate, advances, return\u003C\u002Fh2>\u003Cp>A sp. z o.o. is itself a CIT payer and pays it on income, i.e. revenue less costs. The basic rate is 19%. The 9% rate applies to a small taxpayer and to a company in its first year, provided that revenue in the tax year does not exceed EUR 2 million. The 9% rate covers only income other than capital gains.\u003C\u002Fp>\u003Cp>During the year the company pays advances by the 20th day of each month for the previous month; a small taxpayer and a company in its first year may choose quarterly advances. The annual CIT-8 return is filed by the end of the third month after the end of the tax year, i.e. by 31 March if the tax year is a calendar one. Rate and limit details are described in the article \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-cit-corporate-income-tax\">CIT in Poland\u003C\u002Fa>, which also covers the lump-sum tax on company income, i.e. the so-called Estonian CIT.\u003C\u002Fp>\u003Ch2>Dividend: the second level of taxation\u003C\u002Fh2>\u003Cp>Profit after CIT belongs to the company, not to the shareholder. For it to end up in the shareholder's pocket, the shareholders' meeting must approve the financial statement and pass a resolution on the distribution of profit. On the dividend paid, the shareholder pays 19% tax, which the company collects as a remitter and passes to the tax office.\u003C\u002Fp>\u003Ch3>Example: what is left of PLN 200,000 of profit\u003C\u002Fh3>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Item\u003C\u002Fth>\u003Cth>CIT rate 9%\u003C\u002Fth>\u003Cth>CIT rate 19%\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Company income\u003C\u002Ftd>\u003Ctd>PLN 200,000\u003C\u002Ftd>\u003Ctd>PLN 200,000\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>CIT\u003C\u002Ftd>\u003Ctd>PLN 18,000\u003C\u002Ftd>\u003Ctd>PLN 38,000\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Profit to pay out\u003C\u002Ftd>\u003Ctd>PLN 182,000\u003C\u002Ftd>\u003Ctd>PLN 162,000\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Dividend tax 19%\u003C\u002Ftd>\u003Ctd>PLN 34,580\u003C\u002Ftd>\u003Ctd>PLN 30,780\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Shareholder receives\u003C\u002Ftd>\u003Ctd>PLN 147,420\u003C\u002Ftd>\u003Ctd>PLN 131,220\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Total burden\u003C\u002Ftd>\u003Ctd>26.29%\u003C\u002Ftd>\u003Ctd>34.39%\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>That is why company owners plan how much of the profit to pay out as a dividend and how much to retain in the company for investment — retained profit does not pay the second tax until it is paid out.\u003C\u002Fp>\u003Ch2>VAT and JPK\u003C\u002Fh2>\u003Cp>A company selling goods or services is as a rule an active VAT payer. The turnover-based exemption applies up to PLN 240,000 of sales in 2026, but in practice most companies serving businesses register for VAT from the start, as counterparties expect invoices with VAT. The settlement is submitted in the JPK_V7 file, and invoices are issued in KSeF. More on rates and exemptions in the article \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-vat-in-poland\">VAT in Poland 2026\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>PCC on formation and capital changes\u003C\u002Fh2>\u003Cp>The articles of association are subject to tax on civil-law transactions (PCC) at a rate of 0.5%. The base on formation of a capital company is the value of the share capital contributed, and later — the amount of the capital increase, shareholders' additional contributions or a loan granted to the company by a shareholder. With the minimum capital of PLN 5,000, the tax is PLN 25. If the articles are drawn up by a notary, they calculate and collect the PCC.\u003C\u002Fp>\u003Ch2>The company as remitter: employees, management board, shareholder\u003C\u002Fh2>\u003Cp>A company paying salaries collects PIT advances, settles ZUS (Social Insurance Institution) contributions and, after the year ends, issues PIT-11 forms. It pays contributions by the 15th day of the following month, as it has legal personality. The status of a shareholder itself does not trigger a duty to be insured at ZUS, just as board membership does not, provided the board member has not concluded an employment contract (umowa o pracę) or a mandate contract (umowa zlecenie) on that account.\u003C\u002Fp>\u003Cp>An exception is a single-member sp. z o.o. Within 7 days of registration, its sole shareholder registers with ZUS as a remitter of contributions for their own insurance (form ZUS ZFA) and as the insured person (ZUS ZUA or ZUS ZZA). They therefore pay contributions in a way similar to a sole proprietor, although the profit tax is paid by the company.\u003C\u002Fp>\u003Ch2>Financial statement and the annual calendar\u003C\u002Fh2>\u003Cp>A sp. z o.o. keeps full accounting books, and after each financial year prepares a financial statement. With a year matching the calendar year, the following order applies:\u003C\u002Fp>\u003Col>\u003Cli>\u003Cstrong>by 31 March\u003C\u002Fstrong> — preparing the financial statement and filing the CIT-8 return;\u003C\u002Fli>\u003Cli>\u003Cstrong>by 30 June\u003C\u002Fstrong> — approval of the statement by the shareholders' meeting and a resolution on distribution of profit or coverage of loss;\u003C\u002Fli>\u003Cli>\u003Cstrong>15 days from approval\u003C\u002Fstrong> — filing the statement with KRS (National Court Register) through the IT system of the Minister of Justice.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>Delays in this calendar are one of the most common problems of small companies. A missing statement in KRS may result in a fine for the management board, and a dividend resolution without an approved statement has no basis.\u003C\u002Fp>\u003Ch2>The most common mistakes of company owners\u003C\u002Fh2>\u003Cul>\u003Cli>Treating company money as one's own — any payment without a title (dividend, salary, loan) brings a tax risk.\u003C\u002Fli>\u003Cli>A loan from a shareholder without a contract and without a PCC settlement.\u003C\u002Fli>\u003Cli>Applying the 9% rate despite exceeding the EUR 2 million revenue limit.\u003C\u002Fli>\u003Cli>Forgetting about advances in months when the company has income and putting off settlement until the annual return.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>We run \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Ffull-accounting\">full accounting for companies\u003C\u002Fa>: CIT advances, VAT and JPK, payroll, financial statement and filing with KRS. If you are only planning a company, we help with \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fcompany-registration\">company registration\u003C\u002Fa> and the choice of a profit-distribution model before formation.\u003C\u002Fp>","2026-10-09"]