Singapore vs Poland
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Poland: 4/05/2026
Compare Singapore and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Poland
General CIT Rate:
17
General CIT Rate:
19
CIT Return Due Date:
November 30
CIT Return Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
CIT Estimated Payment Due Date:
Monthly installments are to be paid off by the 20th of the following month.
Withholding Tax (WHT)
Singapore
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Poland
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Singapore
Poland
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
-9.47%
