Estonian CIT calculator for Polish companies
Estonian CIT (ryczałt od dochodów spółek) is a Polish CIT option for companies, modelled on Estonia: profit is taxed only when it is paid out. Enter the company's annual profit and the share you pay out to shareholders. See the tax under Estonian CIT and under standard CIT with a dividend, how much money stays in the company and whether you meet the ryczałt conditions. Free, no sign-up.
Law as of 24 October 2026.
Inputs
We assume the same profit every year.
Small taxpayer: sales with VAT in the previous year up to 2 million euro (8,517,000 zł for 2026, 8,754,000 zł for 2027). 9% CIT also needs revenue up to 2 million euro in the year itself.
Result for the period
Under Estonian CIT you pay less tax by
61 160,00 zł
Tax over 4 years: 80 000,00 zł instead of 141 160,00 zł. 400 000,00 zł stays in the company instead of 364 000,00 zł.
Once you pay out all the profit, the shareholder keeps 50 320,00 zł more.
On 22 October 2026 the Sejm passed changes to Estonian CIT (print 3137). The rates stay; the act now goes to the Senate and the President.
Ministry of Finance method: 19% PIT on the distributed profit less 90% or 70% of the ryczałt. Hidden profits and book-to-tax differences are left out.
Comparison
| Whole period | Standard CIT and dividend | Estonian CIT |
|---|---|---|
| Company CIT or ryczałt | 72 000,00 zł | 40 000,00 zł |
| Dividend PIT after the credit | 69 160,00 zł | 40 000,00 zł |
| Tax paid | 141 160,00 zł | 80 000,00 zł |
| Shareholder receives net | 294 840,00 zł | 320 000,00 zł |
| Stays in the company | 364 000,00 zł | 400 000,00 zł |
| Tax when the rest is paid out later | 69 160,00 zł | 80 000,00 zł |
| Shareholder after paying out all profit | 589 680,00 zł | 640 000,00 zł |
Do you meet the conditions?
Small taxpayer in its first ryczałt year: 1 full-time job or 9386,28 zł. New company: no such condition in the start year and the 2 years after.
Conditions missing: 5. Without them the company cannot choose the ryczałt.
How we calculate
1. Standard CIT and a dividend
The company pays 9% CIT (small taxpayer) or 19% on its profit every year, also on profit that stays in the business (art. 19 ust. 1 of the CIT Act). From the profit after CIT it pays a dividend and withholds 19% PIT on it (art. 30a ust. 1 pkt 4 of the PIT Act).
2. Estonian CIT
The company pays the ryczałt only on profit it distributes: 10% as a small taxpayer or in the year it starts, 20% otherwise (art. 28o ust. 1 of the CIT Act). Profit left in the company is not taxed until you pay it out.
3. The shareholder's PIT credit
The shareholder pays 19% PIT on the dividend and deducts 90% of the ryczałt (10% rate) or 70% (20% rate) attributable to their share of the profit (art. 30a ust. 19 of the PIT Act). We follow the Ministry of Finance example on biznes.gov.pl: 20% or 25% of the distributed profit in total, against 26.29% or 34.39% under standard CIT.
4. A period of 1 to 4 years
You choose the ryczałt for 4 years (art. 28f ust. 1 of the CIT Act). The calculator assumes the same profit and the same payout every year, adds up the tax paid over the period and shows the tax due when you later pay out the rest of the profit.
5. Ryczałt conditions
We check the conditions of art. 28j and 28k of the CIT Act: individuals as the only shareholders, no shares in other companies, passive revenue under 50%, 3 non-shareholder employees and no exclusions. The pay threshold is three times the GUS average wage for Q3 of the previous year (art. 28c pkt 2a).
What the calculator leaves out
- Differences between book profit and taxable income: we assume the same base under both regimes.
- Hidden profits and non-business expenses, which are taxed monthly under the ryczałt.
- The shareholder's own pay, ZUS contributions and the cost of hiring the 3 people the condition requires.
- Losses from before the ryczałt, the entry adjustment and profit changing from year to year.
30 days free: KSeF invoices and documents in one place
Norman sends your invoices to KSeF, pulls purchase invoices and collects documents. Try it free for 30 days, with no card, and keep issuing invoices in KSeF for free after the trial. Plans for a JDG start at 39 zł and for companies at 49 zł a month, net.
Frequently asked questions
When does Estonian CIT pay off?
When the company meets the conditions and keeps profit in the business. With 200,000 zł profit a year, half paid out, over 4 years a small company pays 80,000 zł of tax under the ryczałt and 141,160 zł under 9% CIT with a dividend. 400,000 zł stays in the company instead of 364,000 zł.
Does Estonian CIT pay off if I pay out all the profit?
Under the Ministry of Finance method, yes: the total tax is 20% instead of 26.29% (small taxpayer) or 25% instead of 34.39%. The cost of the conditions eats into that gain, above all hiring 3 people who are not shareholders if you would not hire them anyway.
What is the pay threshold in 2026 and 2027?
26,563.83 zł a month in 2026 (3 × 8,854.61 zł) and 28,158.84 zł in 2027 (3 × 9,386.28 zł, GUS notice of 20 October 2026). A small taxpayer in its first ryczałt year needs 1 full-time job or one average wage, and a new company does not have to meet the condition in its start year and the 2 years after.
By when must I choose Estonian CIT for 2027?
You file the ZAW-RD notice by the end of the first month of the ryczałt year, which is 31 January 2027 for a calendar tax year (art. 28j ust. 1 pkt 7 of the CIT Act).
What does the act passed by the Sejm on 22 October 2026 change?
The Sejm passed the government bill in print 3137. It is not law yet: the act goes to the Senate and the President. The 10% and 20% rates and the 90% and 70% credits stay. The act ends entry into the ryczałt during the year and lets employment and other contracts count together towards the pay threshold.
The calculator is for information only and is not tax advice. It runs in your browser and stores nothing.