For many years, Poland has remained one of the most attractive destinations for foreign investors looking to establish or expand their business in Central and Eastern Europe. At the same time, successfully operating in Poland requires a solid understanding of the local legal and tax environment. Navigating Polish tax regulations can be challenging, especially for businesses entering the market for the first time.
Prepared by MDDP tax experts, Taxes in Poland 2026 is a practical guide designed to help foreign investors and international businesses understand the key aspects of the Polish tax system and make informed business decisions.
Inside the guide, you will find practical information on:
- the Polish tax system,
- Corporate Income Tax (CIT),
- Value Added Tax (VAT),
- Personal Income Tax (PIT),
- Transfer Pricing,
- Real Estate Tax,
- Customs and Excise Duties,
- available tax incentives and reliefs,
- key compliance requirements and practical tax considerations for doing business in Poland.
Doing business in Poland – what you should know
Poland remains an attractive investment destination
Poland continues to attract international businesses thanks to its strategic location, skilled workforce and strong economic fundamentals. However, understanding the local tax framework is essential before entering the market.
The Polish tax system offers numerous investment incentives
Businesses investing in Poland can benefit from a wide range of tax incentives, including R&D relief, IP Box, the Polish Investment Zone, Estonian CIT, expansion relief and several innovation-focused tax preferences.
Digitalisation is transforming tax compliance
Poland is among the European leaders in the digitalisation of tax administration. Mandatory e-invoicing (KSeF), electronic tax reporting, online tax returns and digital communication with the tax authorities are becoming the standard.
Tax planning starts with choosing the right business structure
Selecting the appropriate legal form and tax model can significantly affect the overall tax burden. The guide explains the key differences between operating through a branch or a subsidiary, available CIT regimes and withholding tax implications.
International businesses should pay particular attention to cross-border taxation
VAT, Transfer Pricing, withholding tax, customs regulations and cross-border reporting obligations are among the areas that require careful planning for companies operating internationally.
The regulatory environment continues to evolve
The Polish tax system is regularly updated to reflect both domestic reforms and EU legislation. Businesses should monitor upcoming changes, particularly in VAT, e-invoicing, reporting obligations and global minimum taxation (Pillar Two / GLoBE).
Practical guidance helps reduce tax risk
Understanding registration requirements, compliance obligations, available tax rulings and cooperation mechanisms with the tax authorities can help businesses reduce tax risk and avoid unnecessary disputes.
Whether you are considering your first investment in Poland or already operating on the Polish market, this guide will help you better understand the tax framework and identify the issues that require particular attention.
Download your free copy of Taxes in Poland 2026 here.
Taxes in Poland - 2026 - DOWNLOAD PDF (2MB)
If you or your clients require tailored tax advice or support in Poland, the MDDP team will be delighted to assist.
Barbara Lenarcik
Partner | Business Development, Marketing and Communication E: barbara.lenarcik@mddp.pl T: (+48) 510 915 615