Pl Cit Corporate Tax

Polish corporate income tax (CIT, podatek dochodowy od osób prawnych) for tax year 2026: resident companies (sp. z o.o., S.A., P.S.A., limited partnerships taxed as companies) and Polish permanent establishments of foreign companies. Covers the 19% rate, the 9% rate for small taxpayers and start-ups (revenue limit PLN 8,431,000 for a 2026 calendar year), the 2026 bank rates, Estonian CIT (ryczałt od dochodów spółek, 10% or 20%), the 10% minimum tax, tax on shifted income, losses (five years, 50% a year or PLN 5m once), tax capital groups (PGK), the PLN 3m or 30% interest limit, CIT-8 filing, monthly, quarterly and simplified advances, late payment interest, outbound withholding (19%, 20%, pay-and-refund above PLN 2m), CFC and exit tax. Trigger on: CIT Poland, Polish corporate tax, CIT-8, mały podatnik, 9% CIT, estoński CIT, CIT-8E, podatek minimalny, PGK. Out of scope: individuals (pl-income-tax, pl-capital-gains), VAT (pl-vat-return), ZUS (pl-zus-contributions), e-invoicing (poland-ei

mkdir -p ~/.claude/skills/pl-cit-corporate-tax
curl -L https://claudskills.com/skills/pl-cit-corporate-tax/SKILL.md \
  -o ~/.claude/skills/pl-cit-corporate-tax/SKILL.md

@misc{pl-cit-corporate-tax-2026,
  author    = {openaccountants},
  title     = {Pl Cit Corporate Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/pl-cit-corporate-tax/}
}