Kazakhstan vs Poland
Corporate Tax Comparison
Time of Update: Kazakhstan: 4/06/2026 / Poland: 4/05/2026
Compare Kazakhstan and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Kazakhstan vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Kazakhstan
Poland
General CIT Rate:
20
General CIT Rate:
19
CIT Return Due Date:
March 31
CIT Return Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
April 10
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Estimated Payment Due Date:
25th of each month
CIT Estimated Payment Due Date:
Monthly installments are to be paid off by the 20th of the following month.
Withholding Tax (WHT)
Kazakhstan
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Kazakhstan
Poland
General Capital Gain Tax Rate:
Universal income tax rates apply
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Kazakhstan
Poland
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
-9.47%
