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Polish tax authorities will collect a range of income‑tax payments in October 2026. The collections will include the standard income‑tax card for that month, as well as flat‑rate taxes on specific types of payments. According to the provisions of the Corporate Income Tax Act, the flat‑rate tax will be applied to payments made to foreign legal entities for items listed in Article 7b(1) points 3‑6. The tax will also cover interest and licensing fees, as specified in Articles 21(1) and 22(1) of the same act. These payments are scheduled to be collected in October 2026. In addition, the tax office will collect flat‑rate income tax on dividends and other income derived from participation in the profits of legal entities. This tax will be collected by the acquiring company from income generated as a result of transformations, mergers, or divisions of entities that arise in October 2026. Article source: Rzeczpospolita | Image credit: Rzeczpospolita
Polish tax authorities will collect a range of income‑tax payments in October 2026. The collections will include the standard income‑tax card for that month, as well as flat‑rate taxes on specific types of payments. According to the provisions of the Corporate Income Tax Act, the flat‑rate tax will be applied to payments made to foreign legal entities for items listed in Article 7b(1) points 3‑6. The tax will also cover interest and licensing fees, as specified in Articles 21(1) and 22(1) of the same act. These payments are scheduled to be collected in October 2026. In addition, the tax office will collect flat‑rate income tax on dividends and other income derived from participation in the profits of legal entities. This tax will be collected by the acquiring company from income generated as a result of transformations, mergers, or divisions of entities that arise in October 2026.
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