Australia vs Poland
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Poland: 4/05/2026
Compare Australia and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Poland
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
19
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
Monthly installments are to be paid off by the 20th of the following month.
Withholding Tax (WHT)
Australia
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Poland
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Australia
Poland
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
-9.47%
