Thailand vs Poland
Corporate Tax Comparison
Time of Update: Thailand: 4/04/2026 / Poland: 4/05/2026
Compare Thailand and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Thailand vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Thailand
Poland
General CIT Rate:
20%
General CIT Rate:
19
CIT Return Due Date:
settled within the same 150-day period
CIT Return Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
settled within the same 150-day period
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Estimated Payment Due Date:
due two months after the close of the first six months 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)
Thailand
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Thailand
Poland
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Thailand
Poland
Composite Effective Average Tax Rate:
19.61%
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
21.74%
Composite Effective Marginal Tax Rate:
-9.47%
