About the report:
A ranking of the largest CIT taxpayers in Poland in the years 2012-2020. The list takes into account key company characteristics to ensure the comparability of tax data paid by the company - the industry, the profit margin, location of business or the legal form of the company. The publication also includes a list of the 13 Leaders of CIT, i.e. companies that paid a total of at least PLN 1 billion in CIT over the analyzed period. The report also presents crucial information on CIT, its importance for the public finance sector in comparison to other levies and the scale of the tax gap.
Key conclusions:
- The highest CIT taxes are paid by financial institutions. According to our research, 7 out of 13 individual businesses that transferred over PLN 1 billion in CIT to the state budget in 2012-2020 are banks operating in Poland. Bank Pekao paid the most - as much as PLN 6.1 billion over the nine year period, followed by Santander Bank Polska (PLN 5.2 billion) and ING Bank Śląski (PLN 4.3 billion). The total share of all financial institutions in the CIT paid by the major taxpayers was 20% in 2020.
- Retail companies also pay high taxes. It is the most numerous group of CIT taxpayers. In 2020, among the largest taxpayers there were as many as 465 retail companies and 123 wholesale companies. Jeronimo Martins Polska and Rossmann Supermarkety Drogeryjne Polska stood out in particular. In 2012-2020 these companies paid PLN 3.9 billion and PLN 1.6 billion respectively.
- Among other individual CIT taxpayers one could also mentionPhilip Morris Polska Distribution from the tobacco industry (PLN 1.3 billion of tax paid in 2012-2020, which is 75% of CIT paid by all businesses in this industry compared in the report) or P4, i.e. the owner of the Play mobile network (PLN 1 billion).
- The largest taxpayers are responsible for 62.3 percent of CIT revenue. In total, it is a group of 2,600 enterprises. The taxes they pay are important not only for the state budget, but also for the budgets of local authorities in which these businesses are registered. In smaller municipalities taxes remitted by a single business may account for up to a half of total revenue.
The report is also available in the Polish version.