CIT - What does it mean?
What is a CIT?
The CIT (Corporate Income Tax) - the tax on income of legal entities that have their own company in Poland.
The tax rate is 9% (for small companies) and 19%.
CIT taxpayers are:
limited joint-stock companies having its registered office in Poland
tax capital groups (groups consisting of at least two legal companies with legal personality that operate in relation to capital and comply with the conditions specified in the laws)
organizational units without legal personality
non-corporate organizations with headquarters or management in another country if, in accordance with the tax laws of that country, they are considered as legal entities and are taxed in this state for the duration of the income