Greece vs Poland
Corporate Tax Comparison
Time of Update: Greece: 4/04/2026 / Poland: 4/05/2026
Compare Greece and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Greece vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Greece
Poland
General CIT Rate:
22
General CIT Rate:
19
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Return Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Estimated Payment Due Date:
Six months of equal installment payments.
CIT Estimated Payment Due Date:
Monthly installments are to be paid off by the 20th of the following month.
Withholding Tax (WHT)
Greece
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Greece
Poland
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Greece
Poland
Composite Effective Average Tax Rate:
21.05%
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
20.07%
Composite Effective Marginal Tax Rate:
-9.47%
