Poland vs Singapore
Corporate Tax Comparison
Time of Update: Poland: 4/05/2026 / Singapore: 4/04/2026
Compare Poland and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Poland vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Poland
Singapore
General CIT Rate:
19
General CIT Rate:
17
CIT Return Due Date:
Three months after the end of the tax year.
CIT Return Due Date:
November 30
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
Monthly installments are to be paid off by the 20th of the following month.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Poland
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Poland
Singapore
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Poland
Singapore
Composite Effective Average Tax Rate:
15%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
-9.47%
Composite Effective Marginal Tax Rate:
13.15%
