Personal Tax in Poland

Overview by
Tax Base For Residents and Non-Residents
 Individuals with a place of residence in Poland are subject to Polish personal income tax on their worldwide income. Individuals without a place of residence in Poland are subject to limited tax liability in Poland. Residents are individuals whose center of vital (economic or personal) interests is in Poland or individuals who spend more than 183 days in a tax (calendar) year in the country.

Tax Rate

Income tax Progressive rate from 0% to 32%.
From PLN 0 to 556 0%
From PLN 557 to 85,528 18%
PLN 85,528 and over 32%
Allowable Deductions and Tax Credit
In Poland tax payers benefit from various deductions:
- Various donations (to science, charities, etc.) are deductible up to 10%, or even 15% in some cases.
- Deductions on purchasing and building real estate.
Special Expatriate Tax Regime
For information on expatriate taxing, access the 2009 PKF tax guide on Poland
Capital Tax Rate
Taxed as ordinary income at standard corporate rate of 19%

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