Corporate Tax Comparison

Finland vs Poland

Compare Finland and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Finland: 4/05/2026 · Poland: 4/05/2026

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Compare Corporate Tax

Finland

Poland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Finland: 4/05/2026 · Poland: 4/05/2026

Corporate Income Tax (CIT)

Finland

Poland

General CIT Rate:

CIT Return Due Date:

Four months from the end of the accounting period.

CIT Return Due Date:

Three months after the end of the tax year.

CIT Payment Due Date:

Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.

CIT Payment Due Date:

Three months after the end of the tax year.

CIT Estimated Payment Due Date:

The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.

CIT Estimated Payment Due Date:

Monthly installments are to be paid off by the 20th of the following month.

Withholding Tax (WHT)

Finland

Poland

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/19/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

19/20/20

Value-Added Tax (VAT)

Finland

Poland

General VAT Rate:

25.5

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Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Finland

Poland

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Finland

Poland

Composite Effective Average Tax Rate:

19.71%

Composite Effective Average Tax Rate:

15%

Composite Effective Marginal Tax Rate:

22.6%

Composite Effective Marginal Tax Rate:

-9.47%

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