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Tax in Poland

Your tax guide for Poland

The content in this tax guide is provided by EY.

Going to or leaving Poland

There have been certain changes to the tax laws, which have been enacted but not yet enforced. So it's important to get the latest information before making transactions.

Local tax information for Poland.

Local information Details

Tax authority

Ministry of Finance

Website

www.gov.pl/web/finance

Tax year

1 January to 31 December

Tax return due date

30 April

Is joint filing possible

Yes if certain conditions are met

Are tax return extensions possible

No

Local tax information for Poland.

Local information

Tax authority

Details

Ministry of Finance

Local information

Website

Details

www.gov.pl/web/finance

Local information

Tax year

Details

1 January to 31 December

Local information

Tax return due date

Details

30 April

Local information

Is joint filing possible

Details

Yes if certain conditions are met

Local information

Are tax return extensions possible

Details

No

2020 national income tax rates

2020 national income tax rates.

Taxable income band PLN National income tax rates

1 to 8,000

17%

8,001 to 13,000*

17%

13,001 to 85,528

17%

85,529 to 127,000**

32%

127,001 +

32%

2020 national income tax rates.

Taxable income band PLN

1 to 8,000

National income tax rates

17%

Taxable income band PLN

8,001 to 13,000*

National income tax rates

17%

Taxable income band PLN

13,001 to 85,528

National income tax rates

17%

Taxable income band PLN

85,529 to 127,000**

National income tax rates 32%
Taxable income band PLN

127,001 +

National income tax rates 32%

*Tax on this bracket is calculated at a 17% rate and then reduced by a degressive tax-reducing amount (between PLN1,360 and PLN525.12)

**Tax on this bracket is taxed at 32% and then reduced by a degressive tax reducing amount (between PLN525 and PLN0).

The above are the rates of the individual income tax.

Income from an undisclosed source is separately taxed at a rate of 75%.

Non-residents are subject to a final withholding tax of 20% on fees received for membership on management boards granted under a specific resolution, and on income derived from commission, management contracts, interest, copyrights, trademarks, designs and knowhow.

Expat tax guides

Read tax guides for expats provided by EY.

Additional information

The Tax Navigator section is provided by EY in accordance with their Terms and Conditions (PDF). EY accepts no responsibility for the accuracy of this information. By using this information, you are accepting the terms under which EY is making the content available to you based on the legislation and practices of the country concerned as of 15/09/21 by EY and published in its Worldwide Personal Tax Guide, 2020-21.

Tax legislation and administrative practices may change, and this content is a summary of potential issues to consider. This content is provided for guidance purposes only; it is not meant for direct implementation of transactions or reliance upon when considering entering into transactions. It should not be used as a substitute for professional tax, legal, financial, accounting, consulting, regulatory or other professional advice and you should seek professional advice before taking any action. It is your responsibility to ensure you make all relevant disclosures to the relevant tax authorities and that you are compliant with local tax legislation. EY accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.

HSBC accepts no responsibility for the accuracy of this information.

This information does not constitute advice and no liability is accepted to recipients acting independently on its contents. The views expressed are subject to change.

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