Europe EU
Bootstrapped founders reinvesting profits, Poland
Estonian CIT (the Polish lump sum version) defers all corporate income tax until profits are distributed as dividends. For cash reinvesting operators this is functionally a 0% rate during the growth phase. Standard CIT stays at 19% (9% under EUR 2M revenue).
Estonian CIT deferral0% until distributionEUR 2M threshold
Start setup {placement} 4 min · no card required
Corp tax
19%
Fastest setup
2 weeks
Tax treaties
92
Region
Europe
What you'll need
- No resident director required
- Local registered office required
- No substance requirement
- Minimum capital: PLN 5,000
- Administrative language: Polish
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 19%
- Tax treaties 92
- VAT rate 23%
- Withholding on dividends 19%
Key treaty partners
GermanyUnited KingdomFranceUnited StatesNetherlandsItaly
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
- Wise supported
- EMI license framework available
Considerations
If you want English only administration
Polish filings, ZUS social security paperwork, and most KRS interactions are in Polish, and the notarial deed for company formation is in Polish. For English language EU bases:
Polish language filingsZUS overheadNotarial deed required