Poland evaluates Estonian CIT tax model and dynamic electricity tariffs

Polish businesses are being briefed on the Estonian corporate income tax (CIT) model, which defers tax until profits are distributed. The model rewards reinvestment, sets specific entry conditions, and warns of hidden pitfalls that can affect companies that do not meet the criteria.

Since August 2024, Poland has also offered dynamic electricity tariffs that adjust hourly (or even every 15 minutes) based on next‑day wholesale market prices. Consumers with remote‑read meters can plan usage to exploit low‑price periods, benefiting owners of electric cars, heat pumps, storage systems or smart‑home setups. However, those unable to shift consumption may face higher bills, as prices rise during peak demand and lower when renewable generation is abundant.