Europe EU
Software IP licensors, Poland
Polish IP Box drops tax to 5% on qualifying income from software and other IP developed through the company's own R&D, following the OECD nexus approach. Combined with standard 19% CIT or the 9% small CIT rate (revenue under EUR 2M), Poland is one of the EU's most competitive IP regimes.
IP Box 5%9% small CITOECD nexus
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