CIT-8 for foundations and associations in Poland

CIT-8 for a Polish foundation or association: deadline and attachments

An NGO is not automatically exempt from corporate income tax simply because it pursues social objectives. Exemptions apply to specific income under statutory conditions, while the annual CIT-8 return remains a separate tax obligation.

Published: 28 August 2026Substantively updated: 28 August 2026Prepared and substantively reviewed by: LOGOS NON-PROFIT – ACCOUNTING OFFICE team

KEY POINTS

Foundations and associations generally settle corporate income tax through the annual CIT-8 return.
The return is due by the end of the third month following the tax year.
Exempt income is reported through the return and, where applicable, CIT-8/O; certain donations can also trigger CIT-D reporting.
The Ministry of Finance confirms that a foundation files CIT-8 even for a year in which it had no revenue.

Is CIT-8 required even when no tax is payable?

Ministry of Finance guidance for foundations and associations identifies CIT-8 as the annual corporate-income-tax return. For foundations the Ministry also confirms explicitly that the return is filed for every tax year even when no revenue was earned.

When is the deadline?

CIT-8 is filed by the end of the third month following the tax year. For an organisation whose tax year is the calendar year, this normally means the end of March.

How do statutory exemptions appear in the return?

A foundation or association may qualify for exemptions in the Corporate Income Tax Act, but the exemption concerns income meeting specified conditions rather than the NGO status itself. The Ministry explains that exempt income is shown in CIT-8/O and carried into CIT-8.

When can CIT-D be relevant?

The Ministry of Finance points to CIT-D in certain donation situations, including where a received donation may be deductible by the donor. Donation records should make the amount, date, donor and purpose traceable.

How is the return filed?

CIT-8 is generally filed electronically, including through the Polish e-Tax Office or e-Returns service. A narrow paper-filing exception may apply to qualifying organisations with only exempt income that are not PIT remitters.

Sources and legal status

Sources checked on 28 August 2026.

This article is general information and does not replace advice based on the reader’s individual tax, legal or accounting situation.