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Ready to grow your business in Poland? Our team of local tax experts have summarised 10 facts to consider when it comes to the Polish tax system. For a more complex overview, we recommend to take a look on our Tax guideline for 2024.
9% – Reduced CIT for small taxpayers and new companies in the first year of business activity
20% – On income from interest, copyright or related rights, rights to inventive designs, trademarks and decorative designs, disclosing the secret of a recipe or production process, for the use or right to use an industrial device
Note: From 2022, a ‘pay and refund’ mechanism (including withholding tax at standard rates of 19%/20%) has been introduced in relation to certain categories of payments to related parties exceeding PLN 2 million.
5-8% for selected types of goods and services based on the VAT matrix
0% for the export of goods and services and intra-community supplies of goods, under certain conditions
19% on certain types of income
PLN 10,800 + 32% on annual taxable income above PLN 120,000
19.48% – 22.14%
22.71%
Loss from one source (business activity/capital gains) must be utilized within the same source.
5 years maximum carry-forward period for losses that cannot be set off
50% of the loss can be utilized in the given year
Typically, the tax is levied as a percentage of the transaction’s value. Applies to: sale of things or rights, exchange of things or rights, loan, mortgage and articles of association.
PLN 1.16/m2 – maximum rate of a business land tax
PLN 0.61/m2 – maximum rate of a private land tax
PLN 28.78/m2 – maximum rate of a building tax for business related purposes
PLN 1.00/m2 – maximum rate of building a tax for non-business related purposes
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and more than 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 50 jurisdictions with nearly 2,500 professionals, we support more than 15,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 200,000 pay slips globally.
