Home / Dz.U. 1992 nr 21 poz. 86
Law of 15 February 1992 on corporate income tax.
Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1992-02-15
Entry into force
1992-03-10
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
companiesadministrative feesagricultural taxtaxestax reliefslocal feesJGU taxationturnover taxstamp dutyAccounting recordspersonal income taxcorporate income tax
Related acts
Repealed Acts (2)
Acts Declared Repealed (15)
- Regulation of the Chairman of the Committee for Science and Technical Progress at the Council of Ministers of January 30, 1990, on determining the types of scientific and technical achievements whose implementation entitles to income tax relief. · 1992-01-01
- Regulation of the Council of Ministers of December 30, 1989, on corporate income tax reductions. · 1992-01-01
- Regulation of the Council of Ministers of December 7, 1989 amending the regulation on the amount and principles of determining remuneration standards constituting tax deductible costs. · 1992-01-01
- Regulation of the Minister of Finance of August 18, 1989 amending the regulation on exemption from income tax for income from certain types of economic activity. · 1992-01-01
- Regulation of the Council of Ministers of July 29, 1989 amending the regulation on the amount and principles of determining remuneration norms constituting tax deductible costs. · 1992-01-01
- Regulation of the Minister of Foreign Economic Cooperation of June 30, 1989 on determining the types of pro-export ventures. · 1992-01-01
- Regulation of the Minister of Finance of 6 February 1989 on exemption from income tax for income from certain types of economic activity. · 1992-01-01
- Regulation of the Council of Ministers of 3 February 1989 on the amount and principles of determining remuneration standards constituting costs of obtaining revenue. · 1992-01-01
- Regulation of the Minister of Industry of May 28, 1990, on the list of materials and products for housing construction needs. · 1992-01-01
- Regulation of the Minister of Finance of 18 November 1991 on exemption from income tax of income of banks established by foreign persons or with foreign capital participation, and of branches of foreign banks. · 1992-01-01
- Regulation of the Council of Ministers of August 19, 1991, amending the regulation on reductions in corporate income tax. · 1992-01-01
- Regulation of the Minister of Finance of July 26, 1991 amending the regulation on corporate income tax. · 1992-01-01
- Regulation of the Council of Ministers of April 16, 1991 amending the regulation on corporate income tax reductions. · 1992-01-01
- Regulation of the Minister of Finance of May 29, 1991, amending the regulation on exemption from income tax of income from certain types of economic activity. · 1992-01-01
- Regulation of the Minister of Finance of February 27, 1990, on corporate income tax. · 1992-01-01
Implementing Regulations (140)
- Announcement of the Minister of Finance of December 16, 1996 on the amount of the total deductions for housing purposes.
- Announcement of the Minister of Finance of December 27, 1995 on the amount of the general deduction for housing expenses.
- Order of the Minister of Finance of May 17, 1995 on the determination of the upper limit of contributions of cooperative organizations to cooperative audit unions and the National Cooperative Council.
- Announcement of the President of the Central Statistical Office of February 8, 1995, on conversion factors for updating the valuation of fixed assets as of January 1, 1995.
- Announcement of the President of the Central Statistical Office of January 6, 1994 on conversion factors for updating the valuation of fixed assets as of January 1, 1994.
- Announcement of the Minister of Finance of December 30, 1994 on the total amount of deductions for housing expenses.
- Announcement of the President of the Central Statistical Office of January 19, 1993 on conversion factors for updating the valuation of fixed assets as of January 1, 1993.
- Regulation of the Minister of Finance and Economy of December 15, 2025, amending the regulation on additional data to be supplemented in accounting records subject to transfer under the Corporate Income Tax Law
- Regulation of the Minister of Finance and Economy of November 27, 2025, amending the regulation on transfer pricing information in the scope of corporate income tax
- Regulation of the Minister of Finance and Economy of October 12, 2025, amending the regulation on the exemption from the obligation to collect lump-sum corporate income tax
- Regulation of the Minister of Finance of 18 December 2024 on the list of countries and territories applying harmful tax competition in the field of corporate income tax
- Regulation of the Minister of Finance of 18 December 2024 amending the regulation on exemption from the obligation to collect flat-rate income tax from legal persons
- Regulation of the Minister of Finance of 13 December 2024 on exemption from the obligation to transmit part of accounting books under the Corporate Income Tax Law
- Regulation of the Minister of Finance of August 16, 2024, on additional data to be supplemented in accounting records subject to transfer under the Corporate Income Tax Act
- Regulation of the Minister of Finance of March 29, 2023, amending the regulation on transfer pricing documentation in the scope of corporate income tax
- Regulation of the Minister of Finance of December 22, 2023 on the transmission of the issuer's statement and the payer's statement in the field of corporate income tax
- Regulation of the Minister of Finance of December 22, 2023 amending the regulation on the exemption from the obligation to collect lump-sum income tax from legal persons
- Regulation of the Minister of Finance of 30 August 2023 amending the regulation on transfer pricing information in the scope of corporate income tax
- Regulation of the Minister of Finance of May 18, 2023, on the transmission of the payer's declaration regarding corporate income tax
- Regulation of the Minister of Finance of May 9, 2022, on designating a National Revenue Administration body to perform the tasks of the Head of the National Revenue Administration regarding the acceptance, processing, and making available of financial statements of corporate income taxpayers
- Regulation of the Minister of Finance of April 8, 2022, on the transmission of information concerning real estate companies in the scope of corporate income tax
- Regulation of the Minister of Finance of April 2, 2022, amending the regulation on transfer pricing documentation in the scope of corporate income tax
- Regulation of the Minister of Finance of February 28, 2022, amending the regulation on transfer pricing in the scope of corporate income tax
- Regulation of the Minister of Finance of December 22, 2022 amending the regulation on the determination of the upper limit of contributions of cooperative organizations to audit unions and the National Cooperative Council
- Regulation of the Minister of Finance of August 29, 2022, on transfer pricing information in the scope of corporate income tax
- Regulation of the Minister of Finance of July 13, 2022, on designating the bodies of the National Revenue Administration to perform the tasks of the Head of the National Revenue Administration regarding the acceptance, service and provision to other bodies of information referred to in Art. 27 sec. 1e of the Corporate Income Tax Act
- Regulation of the Minister of Finance of June 30, 2022, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act
- Regulation of the Minister of Finance, Funds and Regional Policy of May 10, 2021, on the form of the declaration on the amount of income achieved and the flat-rate tax on capital company income
- Regulation of the Minister of Finance, Funds and Regional Policy of January 11, 2021, on the form of information on income taxpayers who, directly or through entities that are not income taxpayers, have the right to participate in the profits of a general partnership
- Regulation of the Minister of Finance, Funds and Regional Policy of 26 February 2021 amending the regulation on the determination of the forms of declarations, returns, statements and tax information applicable in the scope of corporate income tax
- … +110
Amending Acts (304)
- Law of 29 July 1992 on lotteries and mutual betting. · 1992-12-10
- Law of 30 October 1992 on the protection of topographies of integrated circuits. · 1993-01-26
- Act of March 6, 1993, on amending certain acts regulating taxation and certain other acts. · 1993-04-16
- Law of 30 April 1993 on National Investment Funds and their Privatization. · 1993-06-13
- Act of January 8, 1993, on value added tax and excise tax. · 1993-07-05
- Law of March 4, 1994, on the company social benefits fund. · 1994-01-01
- Law of 16 December 1993 on amending certain laws regulating taxation and certain other laws. · 1994-01-01
- Law of 28 May 1994 on the amendment of the Law on corporate income tax and on the amendment of the Law on the amendment of certain laws regulating taxation and certain other laws. · 1994-01-01
- Law of December 29, 1993, on the establishment of the Agricultural Property Agency. · 1994-01-18
- Law of April 23, 1994, on methods of shaping remuneration and funds for remuneration by economic entities and on amending certain laws. · 1994-08-01
- Law of 7 July 1994 on the amendment of the Law - Cooperative Law and on the amendment of certain other laws. · 1994-09-25
- Law of 29 September 1994 on the amendment of the Labour Code and on the amendment of certain laws. · 1994-11-25
- Law of October 21, 1994, on the tax on the sale of shares in public trading. · 1995-01-01
- Law of 27 October 1994 on toll motorways and the National Road Fund. · 1995-01-01
- Law of December 2, 1994 on the amendment of certain laws regulating taxation rules and certain other laws. · 1995-01-01
- Law of 22 June 1995 on the accommodation of the Armed Forces of the Republic of Poland. · 1995-08-09
- Law of 8 June 1995 on amendment of the Law on insurance activity, on amendment of the Regulation of the President of the Republic - Commercial Code and on amendment of the Law on corporate income tax. · 1995-10-21
- Law of 26 October 1995 on social housing development. · 1996-01-01
- Law of 13 October 1995 amending the Law on Corporate Income Tax and amending certain other laws. · 1996-01-01
- Law of 18 January 1996 on physical culture · 1996-01-01
- Act of February 2, 1996, amending the Act on the Establishment of the Agricultural Market Agency and certain other acts. · 1996-04-05
- Law of May 30, 1996, on the management of certain components of the State Treasury's assets and on the Military Property Agency. · 1996-08-26
- Law of November 21, 1996, amending the Law on Corporate Income Tax. · 1997-01-01
- Law of November 21, 1996, amending the Law on the Company Social Benefits Fund and amending certain laws. · 1997-01-01
- Law of 20 December 1996 on Seaports and Marinas. · 1997-08-06
- Law of May 8, 1997, on guarantees and sureties granted by the State Treasury and certain legal persons. · 1997-08-17
- Law of July 30, 1997 on amending the law on insurance activity. · 1997-09-30
- Law of 20 August 1997 - Provisions introducing the Law on the National Court Register. · 1997-10-22
- Law of September 4, 1997, on industrial funds and their privatization in connection with the reform of the social security system. · 1997-12-09
- Law of August 29, 1997 - Banking Law. · 1998-01-01
- … +274
Amended Acts (10)
- Law of September 28, 1991 on Forests. · 1992-01-01
- Law of 12 January 1991 on local taxes and fees. · 1992-01-01
- Law of August 24, 1991 on the State Fire Service. · 1992-01-01
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1992-01-01
- Law of December 16, 1972, on turnover tax. · 1992-01-01
- Law of July 26, 1991 on Personal Income Tax. · 1992-01-01
- Law of November 15, 1984, on agricultural tax. · 1992-01-01
- Law of February 26, 1982, on the taxation of socialized economy entities. · 1992-01-01
- Law of 31 January 1989 on stamp duty. · 1992-03-10
- Law of December 19, 1980 on tax liabilities. · 1992-03-10
Information on Consolidated Text (14)
- Announcement of the Minister of Finance of 20 September 1993 on the publication of the consolidated text of the Act on Corporate Income Tax.
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 4, 2019, concerning the promulgation of the consolidated text of the law on corporate income tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 27, 2026, on the promulgation of the consolidated text of the Act on Corporate Income Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 5, 2025, on the promulgation of the consolidated text of the Corporate Income Tax Law
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 7, 2023, on the promulgation of the consolidated text of the law on corporate income tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 24, 2022, on the announcement of the consolidated text of the Law on corporate income tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 17, 2021, on the announcement of the consolidated text of the Act on corporate income tax
- Announcement by the Marshal of the Sejm of the Republic of Poland of July 27, 2020, on the promulgation of the consolidated text of the Law on Corporate Income Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 10, 2018, on the announcement of the consolidated text of the law on corporate income tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 24, 2017, on the promulgation of the consolidated text of the corporate income tax law
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 26, 2016, on the promulgation of the consolidated text of the law on corporate income tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of 30 May 2014 on the promulgation of the consolidated text of the Act on Corporate Income Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 9, 2011, on the announcement of the consolidated text of the law on corporate income tax
- Announcement of the Minister of Finance of June 14, 2000 on the publication of the consolidated text of the Act on Corporate Income Tax.
References (7)
- Law of October 25, 1991, on organizing and conducting cultural activities.
- Law of July 4, 1991 on the relationship of the State to the Polish Autocephalous Orthodox Church.
- Law of June 14, 1991, on companies with foreign participation.
- Law of May 9, 1991, on the employment and vocational rehabilitation of disabled persons.
- Law of January 20, 1990, on changes in the organization and activity of cooperatives.
- Law of May 17, 1989, on Guarantees of Freedom of Conscience and Religion
- Law of May 17, 1989, on the Relationship of the State to the Catholic Church in the Republic of Poland
Constitutional Tribunal Ruling (4)
- Judgment of the Constitutional Tribunal of June 8, 1999, case ref. SK. 12/98.
- Judgment of the Constitutional Tribunal of 25 June 2002 ref. no. K. 45/01.
- Judgment of the Constitutional Tribunal of February 10, 2015 case file P 10/11
- Judgment of the Constitutional Tribunal of June 17, 2020, file ref. SK 26/19
Acts referring to this act
- Repealing Acts: Announcement of the Minister of Finance of June 3, 1991, on the promulgation of the consolidated text of the Act of January 31, 1989, on corporate income tax.
- Repealing Acts: Law of January 31, 1989 on corporate income tax.
- Amending Acts: Law of 31 January 1989 on stamp duty.
- Amending Acts: Law of December 19, 1980 on tax liabilities.
- Amending Acts: Law of August 24, 1991 on the State Fire Service.
- Amending Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
- Amending Acts: Law of 12 January 1991 on local taxes and fees.
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of November 15, 1984, on agricultural tax.
- Amending Acts: Law of September 28, 1991 on Forests.
- Amending Acts: Law of February 26, 1982, on the taxation of socialized economy entities.
- Amending Acts: Law of December 16, 1972, on turnover tax.
- Amended Acts: Law of 29 May 2026 amending the Tax Ordinance and certain other laws
- Amended Acts: Law of June 11, 2026, on the metropolitan union in the Pomeranian Voivodeship
- Amended Acts: Law of 15 May 2026 on amending the law on personal income tax, the law on corporate income tax, and the law on lump-sum income tax from certain revenues earned by natural persons
- Amended Acts: Law of January 23, 2026, on amending the law on the functioning of cooperative banks, their association and associated banks, and certain other laws
- Amended Acts: Law of December 4, 2025, on special principles for carrying out tasks related to security and defense investments implemented within the framework of the National Reconstruction and Resilience Plan
- Amended Acts: Law of November 6, 2025, amending the Law on corporate income tax and the Law on tax on certain financial institutions
- Amended Acts: Law of June 25, 2025, on amending the Law on Personal Income Tax and the Law on Corporate Income Tax
- Amended Acts: Law of November 6, 2025, amending the Law on corporate income tax
- Amended Acts: Law of November 7, 2025, on amending the Law on Personal Income Tax and the Law on Corporate Income Tax
- Amended Acts: Law of November 21, 2025, on amending the Law on the tax on the extraction of certain minerals and certain other laws
- Amended Acts: Law of 12 September 2025 amending the Law on Corporate Income Tax
- Amended Acts: Law of 12 September 2025 amending certain laws to verify the right to family benefits for foreigners and on the conditions of assistance to Ukrainian citizens in connection with the armed conflict in the territory of that state
- Amended Acts: Law of 5 August 2025 on amending the Energy Law and certain other laws
- Amended Acts: Law of June 25, 2025, amending the Law on corporate income tax
- Amended Acts: Act of March 20, 2025, on the Labour Market and Employment Services
- Amended Acts: Law of 9 May 2025 amending the law on special solutions related to the removal of flood consequences and certain other laws
- Amended Acts: Law of February 20, 2025, amending the Law on Excise Duty, the Law on Public Health and certain other laws
- Amended Acts: Act of 6 November 2024 on the compensatory taxation of constituent units of international and national groups
- Amended Acts: Law of October 1, 2024, on the revenues of local government units
- Amended Acts: Law of November 21, 2024, on amending the law on special solutions related to the removal of flood effects and certain other laws
- Amended Acts: Law of October 1, 2024, on amending certain laws to support entrepreneurs employing Territorial Defence soldiers or Active Reserve soldiers
- Amended Acts: Law of July 12, 2024 - Provisions introducing the law - Electronic Communications Law
- Amended Acts: Law of September 27, 2024, on amending the Law on Personal Income Tax and certain other laws
- Amended Acts: Law of May 15, 2024, on amending the law on assistance to citizens of Ukraine in connection with the armed conflict in the territory of that state and certain other laws
- Amended Acts: Law of 9 February 2024 on amending the Law on assistance to citizens of Ukraine in connection with the armed conflict on the territory of that state, the Personal Income Tax Act, and the Corporate Income Tax Act
- Amended Acts: Law of June 16, 2023, amending the law on amending the law on personal income tax, the law on corporate income tax and certain other laws, and the law on lump-sum income tax from certain revenues earned by natural persons
- Amended Acts: Law of 17 August 2023 on amending the law on personal income tax and the law on corporate income tax
- Amended Acts: Law of August 16, 2023, on amending certain laws in connection with ensuring the development of the financial market and the protection of investors in this market
- Amended Acts: Law of July 7, 2023 on the Pan-European Personal Pension Product
- Amended Acts: Law of August 16, 2023, on amending the Commercial Companies Code and certain other laws
- Amended Acts: Law of 9 May 2023 on the Agricultural Protection Fund
- Amended Acts: Law of May 26, 2023, on amending the law on value added tax and certain other laws
- Amended Acts: Law of January 26, 2023, on family foundations
- Amended Acts: Law of February 8, 2023, on the Strategic Plan for the Common Agricultural Policy for the years 2023-2027
- Amended Acts: Law of November 16, 2022 on amending the Law on Tax on Certain Financial Institutions and certain other laws
- Amended Acts: Law of October 7, 2022, on amending the law on corporate income tax and certain other laws
- Amended Acts: Law of January 13, 2023, on amending the law on assistance to citizens of Ukraine in connection with the armed conflict on the territory of that state and certain other laws
- Amended Acts: Act of December 1, 2022, on amending the Act on the handling of complaints by financial market entities and on the Financial Ombudsman, and on certain other acts