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