Tax for spolka jawna (sp. j.)

Hello dear polish friends!

I have a question about the taxation of the spolka jawna: Is the company itself taxed with the CIT (9% or 19%) or is it only the profit which has to be calculated on the company-level and the shareholders are taxed with the personal tax rate…so you could call it „transparent taxation“?

I know that since 2021 a spolka komandytowa (sp. k.) is taxed like a spolka z ograniczona odpowiedzialnoscia (sp. z o.o.), but does this also count for spolka jawna?

Thanks in advance for helping me out!!