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 information | Details |
---|---|
Tax authority |
Ministry of Finance |
Website |
|
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 information |
Tax authority |
---|---|
Details |
Ministry of Finance |
Local information |
Website |
Details | |
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
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% |
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
How can I open an offshore bank account?
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.
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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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