Poland vs Ukraine

19

18%

Three months after the end of the tax year.

The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.

Three months after the end of the tax year.

According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.

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

0/19/20

19/20/20

15/15/15

23

20

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

Capital gains are subject to the standard corporate income tax rate of 18%.

15%

-9.47%