Pillar 2 in Poland- what is worth remembering in 2026?

Although the global minimum tax is based on a common European framework, its practical application largely depends on the national legislation of each Member State. In Poland, the transposition of Pillar 2 introduces specific elements that should be taken into account before analysing the calculation rules and reporting obligations.

Entry into force of the Pillar 2 regulation in the EU and Poland

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational groups of enterprises and large domestic groups in the Union (the so-called Pillar 2 Directive) introduced the Global Minimum Tax (GloBE) system. Its purpose is to ensure that the effective tax rate for capital groups in a given jurisdiction is not lower than 15%.

The new regulations apply to capital groups whose consolidated revenues exceed EUR 750 million, both international and large domestic groups operating in the European Union. The provisions of the directive apply from 1 January 2024.

Poland implemented the Pillar 2 Directive with a one-year delay through the Act of 6 November 2024 on the Top-Up Tax of Constituent Entities of International and Domestic Groups. This act entered into force on 1 January 2025.

At the same time, the legislator has provided for the possibility of applying the provisions of the Act with retroactive effect from 1 January 2024.  (i.e., for example, for fiscal year 2024). This declaration must be submitted in the form of a notarial deed between 1 March 2026 and 30 May 2026, and the choice made is irrevocable.

Application of the GloBE principles - step by step

In accordance with the rules of GloBE and the Polish Act on the Top-Up Tax of Constituent Entities of International and Domestic Groups, the obligations regarding tax calculation and reporting in Poland may differ depending on whether we are dealing with an Ultimate Parent Entity that is a Polish tax resident or only constituent entities.

Below we indicate the practical, most important steps to take in order to settle your tax for 2025.

Ultimate Parent Entity in Polish:

• Determine whether your capital group is subject to GloBE regulations – pay attention to the calculation of revenues in two of the last four tax years.
• Confirm the status of the parent company and identify the constituent entities of the group along with their tax residence.
• Verify whether the so-called safe harbours (e.g. CbCR, QDMTT or SbS safe harbours) can be used for a specific constituent unit/jurisdiction to simplify tax calculation or facilitate its settlement.
• Calculate the income for each constituent unit, taking into account the exclusions included in the GloBE system.
• Calculate the adjusted eligible taxes for each constituent unit – pay special attention to the exclusions and treatment of tax reliefs and exemptions under the GloBE rules.
• Based on the identified income and eligible taxes for all constituent entities in a given jurisdiction, calculate the effective GloBE tax rate for that jurisdiction.
• Calculate the tax base in GloBE (excess profit) taking into account the exclusion resulting from the property and personal substrate in a given jurisdiction.
• Pay the global top-up tax, including the safe harbour exemptions granted in connection with qualified domestic minimum top-up taxes (QDMTT) in the jurisdictions where the group constituents are located.
• Submit the GIR information for 2025 and inform the Head of the Kujawsko-Pomorskie Tax Office in Bydgoszcz about it by 30 June 2027 (for subsequent years by the end of the 15th month after the end of the tax year).
• Submit the QDMTT return for 2025 to the Head of the Kujawsko-Pomorskie Tax Office in Bydgoszcz by 30 September 2027 (for subsequent years by the end of the 18th month after the end of the tax year).

Only Constituent Entities in Polish:

• Determine whether your capital group is subject to GloBE regulations – pay attention to the calculation of revenues in two of the last four tax years.
• Verify whether the so-called safe harbours (e.g. CbCR, QDMTT or SbS safe harbours) can be used for constituent entities that are Polish tax residents, enabling simplification of tax calculation or facilitating its settlement.
• Calculate the income for Polish constituent units, taking into account the exclusions included in the GloBE system.
• Calculate the adjusted eligible taxes for Polish constituent units – pay particular attention to the exclusions and treatment of tax reliefs and exemptions.
• On the basis of the identified income and eligible taxes, calculate the effective tax rate of GloBE in Poland.
• Calculate the tax base in GloBE (excess profit) taking into account the exclusion resulting from the property and personal substrate.
• Contact the parent company of the group to provide information on the qualified domestic minimum top-up tax (QDMTT) paid in Poland and to confirm the availability of the QDMTT safe harbour in the jurisdiction of the group’s ultimate parent entity.
• Identify the entity submitting the GIR information in the capital group for 2025 and inform the Head of the Kujawsko-Pomorskie Tax Office in Bydgoszcz by 30 June 2027 (for subsequent years by the end of the 15th month after the end of the tax year).
• Submit the QDMTT return for 2025 to the Head of the Kujawsko-Pomorskie Tax Office in Bydgoszcz by 30 September 2027 (for subsequent years by the end of the 18th month after the end of the tax year).

The above information reflects the most important steps to take to comply with the obligations arising from the compensatory taxation – global or local. Due to the complexity of the regulations and the ongoing work on the amendment to the Act, we recommend ongoing monitoring of legislative changes.