9% CIT in 2026. Who can benefit from the preferential tax rate?

A taxpayer may apply the preferential 9% CIT rate in 2026 if it has small taxpayer status, does not exceed the statutory revenue threshold and derives income other than capital gains. Meeting these conditions allows income from operating activities to be taxed at 9% instead of the standard 19% rate.

For many businesses, the 9% CIT rate is an attractive alternative to the standard 19% rate. However, not every taxpayer is entitled to benefit from it. To qualify for the preferential CIT rate, a taxpayer must meet several statutory conditions relating, among other things, to small taxpayer status, the amount of revenue earned and the type of income generated.

What conditions must be met to apply the 9% CIT rate?

To apply the preferential CIT rate, a taxpayer must meet all of the following conditions:

1. Hold small taxpayer status. 
   Under Article 4a(10) of the CIT Act, a small taxpayer is an entity whose sales revenue (including the amount of VAT due) did not exceed the PLN equivalent of EUR 2 million in the previous year, converted into PLN according to the exchange rate applicable on the first business day of October of that year.
   For the 2025 tax year, the threshold is PLN 8,517,000. The amount was determined based on the euro exchange rate applicable on 1 October 2025.
2. Not exceed the revenue threshold applicable in the current tax year, i.e. the PLN equivalent of EUR 2 million. (This amount is converted into Polish currency according to the exchange rate on the first business day of the taxpayer’s tax year.)
   For the 2026 tax year, this threshold is PLN 8,431,000. The amount was determined based on the euro exchange rate applicable on 2 January 2026.
3. Earn income other than capital gains, as income from capital gains is taxed at the 19% rate regardless of small taxpayer status.

Provided that the entity is not subject to the restrictions set out in Article 19(1a)–(1c) of the CIT Act, meeting these conditions entitles it to apply the 9% rate in 2026.

What should be considered when applying the 9% CIT rate?

Verifying eligibility for the 9% CIT rate should not be limited solely to checking revenue thresholds. Particular attention should be paid to the company’s history of reorganisations and the structure of its income, as these are the areas that most frequently give rise to doubts during tax reviews. In practice, incorrect determination of eligibility for the 9% CIT rate most often results not from exceeding revenue thresholds, but from overlooking restrictions related to business reorganisations or incorrectly classifying income earned.

What are the revenue thresholds for the 9% CIT rate in 2026

When may a taxpayer be excluded from applying the 9% rate?

Certain entities established as a result of restructuring activities referred to in Article 19(1a)–(1c) of the CIT Act are excluded from applying the 9% rate, for example in the case of:

• a demerger,
• a merger,
• a transformation,
• a contribution in kind of an enterprise or an organised part of an enterprise.

In such cases, the CIT Act provides for a temporary restriction intended to prevent taxpayers from applying the 9% CIT rate solely to obtain a tax advantage.

Example:

A limited liability company generated sales revenue, including VAT, of PLN 7.8 million in 2025 and therefore qualifies as a small taxpayer. In 2026, its revenue amounted to PLN 7.9 million and did not exceed the threshold of PLN 8,431,000. If the company earns income exclusively from operating activities and is not subject to any of the exclusions provided for in the CIT Act, it may apply the preferential 9% rate.

Note: Once the revenue threshold is exceeded, the taxpayer loses the right to apply the 9% CIT rate for the given tax year.

The 9% rate for businesses with a permanent establishment in Poland for CIT purposes

In the case of a branch of a foreign company operating in Poland, according to the current position of the tax authorities, the right to apply the 9% rate must be assessed by taking into account all sales revenue earned by the taxpayer across the entire business, not only the revenue generated by the Polish permanent establishment. The same approach applies when determining small taxpayer status.

Consequently, both for determining small taxpayer status and for verifying the revenue threshold that conditions the application of the 9% rate, the data of the entire foreign enterprise should be considered, rather than only the revenue attributable to the Polish permanent establishment.

Key takeaways

• 9% CIT may only be applied by taxpayers who satisfy the statutory conditions.
• In 2026, the current revenue threshold is PLN 8,431,000.
• Capital gains income is taxed at the 19% rate.
• Certain entities established through restructuring cannot benefit from the preferential rate.
• In the case of foreign enterprises, the revenue of the entire entity, not only that of the Polish permanent establishment, must be taken into account.

Before applying the 9% CIT rate, it is advisable to analyse not only the level of revenue earned, but also the company’s history of ownership and organisational changes. In certain cases, such changes may affect eligibility for the tax preference.