Japan vs Poland
Corporate Tax Comparison
Time of Update: Japan: 4/03/2026 / Poland: 4/05/2026
Compare Japan and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Japan vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Japan
Poland
General CIT Rate:
23.2
General CIT Rate:
19
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Return Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
CIT Estimated Payment Due Date:
Monthly installments are to be paid off by the 20th of the following month.
Withholding Tax (WHT)
Japan
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Japan
Poland
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Japan
Poland
Composite Effective Average Tax Rate:
28.36
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
29.26
Composite Effective Marginal Tax Rate:
-9.47%
