{"id":3298,"date":"2021-01-11T00:00:00","date_gmt":"2021-01-11T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/pol\/estonian-cit-in-poland-2021\/"},"modified":"2021-01-11T00:00:00","modified_gmt":"2021-01-11T00:00:00","slug":"estonian-cit-in-poland-2021","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/","title":{"rendered":"Estonian CIT in Poland 2021"},"content":{"rendered":"<div>\n<p>Tax changes in Poland from 1st January 2021 include a solution commonly called &#8220;Estonian CIT&#8221;, meaning flat rate on income in capital companies. According to the Ministry of Finance the new tax method is expected to promote investments in Poland and minimize formalities in tax settlement. The new solution in a nutshell as presented by the authorities:<\/p>\n<p><b>What \u201cEstonian CIT\u201d means in Poland?<\/b><\/p>\n<ul>\n<li>no tax as long as the profit    remains in the company,<\/li>\n<li>no separate tax accounting and    minimum administrative obligations,<\/li>\n<li>taxation lower than at present,<\/li>\n<li>simplicity thanks to the    principles of the Accounting Act.<\/li>\n<\/ul>\n<p><b>How it works?<\/b><b><br \/><\/b><\/p>\n<p>The tax will be deferred until the profit from the company is paid out (distributed).<\/p>\n<p><b>Who is the Estonian CIT for?<\/b><b><br \/><\/b><\/p>\n<p>This solution is aimed at <b>micro, small and medium-sized capital companies<\/b> (with limited liability and joint-stock companies), <\/p>\n<p><\/p>\n<ul>\n<li>whose <b>revenues do not exceed    PLN 100 million<\/b>. The revenue criteria is met by approximately 98%    of entities,<\/li>\n<li>which <b>shareholders are only    natural persons<\/b>. This means that it can be used by majority of Polish    CIT taxpayers (approx. 200,000 companies) in which the investor is close    to the company, and the company&#8217;s structure is transparent and simple,<\/li>\n<\/ul>\n<ul>\n<li>that do <b>not have shares in    other entities<\/b>,<\/li>\n<li>which <b>employ at least 3    people, excluding shareholders<\/b> (facilitation for small and start-up    taxpayers),<\/li>\n<li>whose <b>passive activities do    not exceed the active revenues<\/b> from operating activities,<\/li>\n<li>which make investments    (facilitation for small taxpayers, start-ups as well as those who apply the    new system in 2021).<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>  <b>All the criteria must be met.<\/b>    <\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tax changes in Poland from 1st January 2021 include a solution commonly called &#8220;Estonian CIT&#8221;, meaning flat rate on income in capital companies. According to the Ministry of Finance the new tax method is expected to promote investments in Poland and minimize formalities in tax settlement. The new solution in a nutshell as presented by [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[115],"class_list":["post-3298","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Estonian CIT in Poland 2021 &#8211; Leinonen Poland<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Estonian CIT in Poland 2021 &#8211; Leinonen Poland\" \/>\n<meta property=\"og:description\" content=\"Tax changes in Poland from 1st January 2021 include a solution commonly called &#8220;Estonian CIT&#8221;, meaning flat rate on income in capital companies. According to the Ministry of Finance the new tax method is expected to promote investments in Poland and minimize formalities in tax settlement. The new solution in a nutshell as presented by [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Poland\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-11T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Poland\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Poland\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/\",\"url\":\"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/\",\"name\":\"Estonian CIT in Poland 2021 &#8211; Leinonen Poland\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/pol\/#website\"},\"datePublished\":\"2021-01-11T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/pol\/#\/schema\/person\/ee6e4d13bd237e37b37598c259c76d0c\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/pol\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Estonian CIT in Poland 2021\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/pol\/#website\",\"url\":\"https:\/\/leinonen.eu\/pol\/\",\"name\":\"Leinonen Poland\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/pol\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/pol\/#\/schema\/person\/ee6e4d13bd237e37b37598c259c76d0c\",\"name\":\"Leinonen Poland\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/leinonen.eu\/pol\/#\/schema\/person\/image\/79f0ecc25e9c72db613381b2eb4b35ce\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/17\/2025\/01\/avatar_user_11_1736778742-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/17\/2025\/01\/avatar_user_11_1736778742-96x96.png\",\"caption\":\"Leinonen Poland\"},\"url\":\"https:\/\/leinonen.eu\/pol\/news\/author\/leinonen-poland\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Estonian CIT in Poland 2021 &#8211; Leinonen Poland","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/","og_locale":"en_US","og_type":"article","og_title":"Estonian CIT in Poland 2021 &#8211; Leinonen Poland","og_description":"Tax changes in Poland from 1st January 2021 include a solution commonly called &#8220;Estonian CIT&#8221;, meaning flat rate on income in capital companies. According to the Ministry of Finance the new tax method is expected to promote investments in Poland and minimize formalities in tax settlement. The new solution in a nutshell as presented by [&hellip;]","og_url":"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/","og_site_name":"Leinonen Poland","article_published_time":"2021-01-11T00:00:00+00:00","author":"Leinonen Poland","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Poland","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/","url":"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/","name":"Estonian CIT in Poland 2021 &#8211; Leinonen Poland","isPartOf":{"@id":"https:\/\/leinonen.eu\/pol\/#website"},"datePublished":"2021-01-11T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/pol\/#\/schema\/person\/ee6e4d13bd237e37b37598c259c76d0c"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/pol\/news\/estonian-cit-in-poland-2021\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/pol\/"},{"@type":"ListItem","position":2,"name":"Estonian CIT in Poland 2021"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/pol\/#website","url":"https:\/\/leinonen.eu\/pol\/","name":"Leinonen Poland","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/pol\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/pol\/#\/schema\/person\/ee6e4d13bd237e37b37598c259c76d0c","name":"Leinonen Poland","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leinonen.eu\/pol\/#\/schema\/person\/image\/79f0ecc25e9c72db613381b2eb4b35ce","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/17\/2025\/01\/avatar_user_11_1736778742-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/17\/2025\/01\/avatar_user_11_1736778742-96x96.png","caption":"Leinonen Poland"},"url":"https:\/\/leinonen.eu\/pol\/news\/author\/leinonen-poland\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/pol\/wp-json\/wp\/v2\/posts\/3298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/pol\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/pol\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/pol\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/pol\/wp-json\/wp\/v2\/comments?post=3298"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/pol\/wp-json\/wp\/v2\/posts\/3298\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/pol\/wp-json\/wp\/v2\/media?parent=3298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/pol\/wp-json\/wp\/v2\/categories?post=3298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/pol\/wp-json\/wp\/v2\/tags?post=3298"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/pol\/wp-json\/wp\/v2\/coauthors?post=3298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}