22% CIT from 2027 for companies subject to Pillar 2
Can a Polish company end up paying 22% CIT even though its revenue falls short of EUR 50 million? Under the draft amendment to the CIT Act of 21 August 2026, the increased rate will also cover taxpayers that are constituent entities of groups subject to Pillar 2 – regardless of the size of their own revenue.
Can a Polish company end up paying 22% CIT even though its revenue falls short of EUR 50 million? Under the draft amendment to the CIT Act of 21 August 2026, the increased rate will also cover taxpayers that are constituent entities of groups subject to Pillar 2 – regardless of the size of their own revenue.
