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We will implement zero-income tax in your Polish company!

Gain time and save money with zero-income tax in Poland! Let our specialists implement and apply this solution in your company, so you can focus on investments!

Kamil KempistyPartner
PLEN

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What do you need to know about the zero-income tax in Poland?

The zero-income tax for companies in Poland is also known as the Estonian CIT. It is an alternative form of taxation of corporate income tax, which involves the application of a flat-rate tax on corporate income

The idea behind the zero-income tax in Poland

Poland’s lump-sum corporate income tax allows companies to pay zero corporate tax as long as profits remain in the business. Tax is only due when profits are distributed (e.g., as dividends).

Duration of the zero-income tax in Poland

The lump-sum corporate income taxation (Estonian CIT) lasts for four consecutive tax years. These years are specified in the ZAW-RD registration form.

Automatic extension of taxation

If the taxpayer does not submit a resignation after four years, the Estonian CIT taxation period is automatically extended for another four consecutive tax years.

Resignation from the zero-income tax in Poland

It is possible to resign from Estonian CIT. This is done by submitting the CIT-8E declaration for the last year of lump-sum taxation, which must be filed by the end of the third month of the year following the completion of the lump-sum taxation period.

Who can benefit from the zero-income tax in Poland?

To qualify for the zero-income tax in Poland a company must meet the following conditions:

Limited passive income – Revenue from receivables, interest, leasing, guarantees, copyrights, financial instruments, and transactions with related entities must be less than 50% of total income in the previous tax year.

Employment requirement – The company must either: employ at least 3 full-time employees under an employment contract for at least 300 days per year, or have monthly expenses on wages (excluding employment contracts) at least 3 times the average monthly salary in the business sector, provided PIT and social security contributions (ZUS) are paid.

Eligible business structures – The company must be one of the following: Limited liability company (sp. z o.o.), Joint-stock company (S.A.), Simple joint-stock company (P.S.A.), Limited partnership (sp.k.), Limited joint-stock partnership (S.K.A. only if shareholders are individuals).

Ownership restrictions – The company cannot hold shares or stocks in another company and/or be the founder of another entity.

Our numbers

Small taxpayer and the zero-income tax in Poland

A small taxpayer is a business with annual sales revenue (including VAT) not exceeding €2,000,000 in the previous tax year. These businesses can benefit from Estonian CIT under more flexible conditions:

Lower passive income cap in year 1 – If starting a business, passive income (e.g., interest, leasing, guarantees, financial instruments, related-party transactions) must not exceed 50% of total income in the first year of lump-sum taxation.

Employment flexibility for new businesses: In the first 3 years, there is no mandatory employment requirement. From year 2, the company must increase employment by at least 1 full-time position per year until reaching at least 3 employees (via employment contracts or other taxed and ZUS-covered agreements).

A small taxpayer qualifies if it: Employs at least 1 full-time worker (excluding shareholders, partners, or stakeholders) for at least 300 days per year, or has monthly wage expenses (excluding employment contracts) of at least the average monthly salary in the business sector, provided PIT and social security (ZUS) contributions are paid.

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Customers, who chose Evotax

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Drivers employed by our clients

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What do you gain by implementing the Polish zero-income tax with Evotax?

Choosing Evotax for the implementation and settlement of the Polish zero-income tax means more than just ensuring correct and timely procedures. It’s also a guarantee of:

Expert support – Our team consists of highly experienced professionals who provide personalized assistance and professional service tailored to your business needs.

Top-quality standards & security – We take care of every detail, ensuring full compliance, data protection, and process security.

Support for businesses of all sizes – We work with companies ranging from small teams to enterprises with thousands of employees.

Service in 7 languages – Polish, English, German, Lithuanian, Ukrainian, Belarusian, and Russian. If needed, we also prepare documentation in these languages.

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Not sure if Evotax is the right choice for you?

On behalf of HOPTRANS Sp. z o.o., we would like to thank the entire EVOTAX team for the fruitful cooperation and professional support.

We appreciate your commitment, reliability and high level of service, which contributed to the improvement of our business. Your knowledge and competence are of inestimable value, and our cooperation is extremely valuable to us.

Vladyslav Khadzhynov

Head of Transport Department, Hoptrans sp. z o.o.

Evotax offers professional service, full responsibility and punctuality. I can always count on support whenever there is any question or problem. I recommend!

Rimantas Narbutas

CEO, Imp-ex Polska Sp. z o.o.

We started working with Evotax only a few months ago, but we can always count on the support of a professional and positive accounting and HR team.

Rokas Petrauskas

Board Member, XRF Europe sp. z o.o.

Full professionalism and an individual approach to the client make cooperation with this company highly satisfactory. Punctuality and attention to every detail are its undeniable advantages.

Audrius Tamošauskas

CEO, Erum International sp. z o.o.

Our company has been working with Evotax sp. z o.o. since 2021. We can confidently say that the company is very competent in its activities, able to find a way out of any situation. Everything is always prompt and on time. Convenient organization of document flow. Employees speak different languages, which simplifies communication.

Tetiana Andriienkо

Accountant, Ramrenta sp. z o.o.

I evaluate the cooperation with Evotax company very well. It runs smoothly, we receive all tax settlements and required financial reports on an ongoing basis.

Karolis Jadkonis

Chief Operating Officer, Transfera sp. z o.o.

We have been using Evotax services for a short time but from the very beginning you can see the professional approach to the client, the fluency in communication and the reliability in preparing tax returns.

Mindaugas Šilkūnas

CEO, 7 Summits sp. z o.o.

I am satisfied with the cooperation with Evotax, the services are provided by experienced accountancy professionals who work responsibly and professionally, maintaining polite business relationships.

Tomas Bieliauskas

CFO, VKMD Invest sp. z o.o.

Evotax accounting and payroll services are provided at a high level of expertise, cooperation is smooth and seamless. Recommended.

Julius Lekšas

CEO, Lekpas sp. z o.o.

Evotax employees work smoothly and professionally, there is ongoing contact with them, the necessary accounting and financial documents are prepared in a timely manner and explanations are provided in a clear way.

Andrius Jakavičius

CEO, Jaga Group sp. z o.o.

Want to implement and manage Estonian CIT with Evotax?

Here’s how the process works:

1

Contact

Reach out to us and let’s schedule your first meeting!

2

Analysis and identification of needs

Together, we’ll analyze your company’s tax and legal obligations to ensure we understand your needs fully.

3

Choosing the best solutions

We’ll select the most effective solutions tailored to your company’s specific requirements.

4

Agreement signing

Once everything is clear, we’ll proceed with signing the agreement.

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That’s it! Nothing complicated, right?

Contact us:
Kamil KempistyPartner
PLEN
Have questions or need assistance?

Learn more about the Polish zero-income tax and how it can benefit your business

Let’s discuss the best solutions tailored to your company’s needs!