Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)
Jeden Monat, fällig bis zum 20. · Small taxpayers (mali podatnicy, turnover ≤ EUR 2 million including VAT in the prior year) may elect quarterly advances instead, still paid by the 20th of the month following each quarter.
Was sich ändert
CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Wer betroffen ist
All Poland-registered CIT taxpayers (sp. z o.o., S.A. and other CIT payers) generating taxable income during the year.
Größen: kleinst, klein, mittel, groß · Branchen: Alle Branchen
Was zu tun ist
Calculate the monthly CIT advance as the difference between cumulative tax due since the start of the tax year and advances already paid, and pay it by the 20th of the following month (no monthly declaration is filed - the advance is only reconciled in the annual CIT-8 return). Small taxpayers may elect quarterly advances instead; the advance for the final month/quarter can be skipped if the annual return and balance are filed before that deadline.
Nächste Termine
Sanktion
Late-payment interest under Article 53 of the Tax Ordinance on CIT advances paid after the deadline.
Quellen
- biznes.gov.pl - Podatek CIT - informacje podstawowe (monthly/quarterly CIT advance rules, 20th-of-month deadline) (www.biznes.gov.pl)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.