Corporate Tax Comparison

Belgium vs Poland

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

Time of Update — Belgium: 3/24/2026 · Poland: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Belgium

Poland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Belgium: 3/24/2026 · Poland: 4/05/2026

Corporate Income Tax (CIT)

Belgium

Poland

General CIT Rate:

CIT Return Due Date:

The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.

CIT Return Due Date:

Three months after the end of the tax year.

CIT Payment Due Date:

Under normal circumstances, within two months of issuing the assessment notice.

CIT Payment Due Date:

Three months after the end of the tax year.

CIT Estimated Payment Due Date:

(Optional) Quarterly installment payments.

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

Belgium

Poland

Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Resident Withholding Tax (Dividend/Interest/Royalty):

0/19/20

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

30/30/30

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

19/20/20

Value-Added Tax (VAT)

Belgium

Poland

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belgium

Poland

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Belgium

Poland

Composite Effective Average Tax Rate:

25%

Composite Effective Average Tax Rate:

15%

Composite Effective Marginal Tax Rate:

18%-19%

Composite Effective Marginal Tax Rate:

-9.47%

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