Tax
PIT, CIT and VAT with mandatory national e-invoicing
Personal income tax is charged at 12% and 32% above the threshold, with flat-rate and lump-sum regimes for business. Corporate tax is 19%, or 9% for small taxpayers, and the KSeF national e-invoicing system is being made compulsory.
Key rules
- Residence follows a centre of personal or economic interests, or 183 days.
- Standard VAT is 23%, with reduced rates of 8% and 5%.
- The Estonian CIT regime defers tax until profits are distributed.
- A general anti-avoidance rule applies alongside mandatory reporting of tax schemes (MDR).
Governing law
- Personal Income Tax Act (1991)As reshaped by the 2022 Polish Deal amendments.
- Corporate Income Tax Act (1992)Includes the Estonian CIT option.
- VAT Act (2004)Implements the EU VAT Directive.
- Tax Ordinance (1997)Procedure, GAAR and binding rulings.
In practice
Twój e-PIT pre-fills most individual returns, but the annual deadline of 30 April still bites for anyone with foreign income or business activity.