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 2023.
for small taxpayers and new companies in the first year of business activity
On income from redemption of shares, participating loans, and dividends
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.
For selected types of goods and services based on the VAT matrix
For the export of goods and services and intra-community supplies of goods, under certain conditions
On annual taxable income up to PLN 120,000
On certain types of income
PLN 10,800 + 32 %
On annual taxable income above PLN 120,000
SOCIAL SECURITY AND HEALTH INSURANCE CONTRIBUTIONS – EMPLOYER
19.48 % – 22.14 %
Loss from one source (business activity/capital gains) must be utilized within the same source.
Maximum carry-forward period for losses that cannot be set off
Of the loss can be utilized in the given year
Transaction Tax (PCC)
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
- An Articles of Association.
REAL ESTATE TAX
Maximum rate of a business land tax
Maximum rate of a private land tax
Maximum rate of a building tax for business related purposes
Maximum rate of building a tax for non-business related purposes