Corporate Tax Comparison

Brazil vs Poland

Compare Brazil and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Brazil: 2/14/2024 · Poland: 2/14/2024 · Time of Update — Brazil: 10/07/2026 · Poland: 9/26/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Brazil

Poland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Brazil: 2/14/2024 · Poland: 2/14/2024 · Time of Update — Brazil: 10/07/2026 · Poland: 9/26/2026

Corporate Income Tax (CIT)

Brazil

Poland

General CIT Rate:

34 (composed of 25% IRPJ and 9% CSLL).

General CIT Rate:

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

Three months after the end of the tax year.

CIT Payment Due Date:

Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.

CIT Payment Due Date:

Three months after the end of the tax year.

CIT Estimated Payment Due Date:

Normally monthly instalments, but there is an option of quarterly instalment.

CIT Estimated Payment Due Date:

Monthly installments are to be paid off by the 20th of the following month.

Withholding Tax (WHT)

Brazil

Poland

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 10 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

19/NA/NA

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10 / 15 / 15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

19/20/20

Value-Added Tax (VAT)

Brazil

Poland

General VAT Rate:

17% - 20% (ICMS)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Poland

General Capital Gain Tax Rate:

Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Brazil

Poland

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

15%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

-9.47%

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