Tax rates

  • Personal income tax 19% or 15%- flat tax rate

  • Dividend yield tax 19%

  • Corporate income tax 19%

  • Turnover tax 23%

  • Tax breaks

     

     

    Business activity after the declaration of the linear taxation: 19%

    Business activity unless the linear taxation is declared: 18% up to 85,528.00 PLN and 32% of the surplus over 85,528.00 PLN

    Incomes of capital companies and limited joint stock company: as a rule 19% or 15% for small taxpayers

    The Polish tax system distinguishes many types of taxes:

      • Corporate income tax (CIT)

      • Personal income tax (PIT)

      • Tax on goods and services (VAT)

      • Tax on civil law transactions

      • Real estate tax

      • Tax on means of transport

      • Inheritance and donations tax

      • Agricultural tax

      • Forestry tax

      • Excise duty

      • Game tax