A person who is domiciled in Poland (regardless of citizenship), pays taxes in Poland on all of their income (revenue), regardless of where it is earned.
According to the law, a person is domiciled in Poland if they meet at least one of the following conditions:
- as a centre of personal or economic interests (centre of life interests) in the territory of Poland, or
- resides in the territory of the Republic of Poland for more than 183 days in a tax year.
If an individual does not have a place of residence in Poland, they pay taxes in Poland only on income (revenue) earned in Poland.
The above rules on tax liability may be modified by double taxation treaties to which the Republic of Poland is a party.
An up-to-date list of double taxation treaties.
The tax system in Poland provides for various types of taxes. The primary direct taxes are income taxes, and the primary indirect tax is VAT.
The legislation separately regulates personal income tax (PIT) and corporate income tax (CIT).
The amount of personal income tax depends on the income in a given calendar year. The applicable tax scale provides for two tax thresholds:
- 12% minus the tax-reducing amount (PLN 3,600), for a tax base not exceeding PLN 120,000 in a calendar year, and
- PLN 10,800 + 32% of the excess of the tax base over PLN 120,000.
Legal Basis:
Article 27 of the Act on Personal Income Tax of July 26, 1991 (Journal of Laws of 2024, items 226, 232, 854, 858, 859, 863, 1572,1585, 1593, 1615, 1635).
The tax-free amount is 30,000 PLN, which means that people with income less than or equal to this amount are exempt from paying income tax. The law provides for a variety of tax breaks (e.g., internet tax relief, family tax relief – for people who have children).
Income of young people, up to the age of 26, from employment and related relationships and from personally performed activities on the basis of a contract of mandate.
Legal basis:
The Act on Personal Income Tax of July 26, 1991, Journal of Laws of 2024, items 226, 232, 854, 858, 859, 863, 1572,1585, 1593, 1615, 1635).
Information current as of: .
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