Tax Applies to
23% the basic VAT rate. Today, the Polish legislator is considering the issue of changing this rate and, possibly, starting next year, VAT in Poland will be reduced to 22%.
8% applies to pharmaceutical and medical products, passenger transportation services, temporary accommodation and accommodation services, housing construction, etc.
5% applies to such groups of goods as bread, meat, dairy products, books, and periodicals.
In turn, there is also a zero VAT rate, which is applied when purchasing and supplying goods from EU countries to Poland.
To obtain the status of a VAT payer, you must apply to the tax office with a corresponding application. This application is free of charge. There is a similar procedure for obtaining the right to be a VAT payer within the EU (VAT UE).
Every month, by the 25th, the taxpayer must submit a VAT return. Payment of tax for the current month occurs before the 25th day of the next month.
Polish law does not provide for an obligation for companies to register as VAT payers if your annual sales do not exceed 150,000.00 zl. (34,000 euros). However, to have such a status is rather a requirement of modern realities, since otherwise most of the counterparties simply will not do business with you.
Direct tax
Corporate income tax (corporate income tax), personal income tax, council tax levied by the government on behalf of the communes, property tax, a land tax levied by municipalities independently.
Indirect tax
VAT, excise taxes on fuel, tobacco, alcohol.
Fees
Annual registration tax, registration and stamp duties, import duties.
The individual income tax rate in Poland
Down below you can see a table with data from 2020 about the income tax rate.
From To %
€0 €85,528 17%* of the base less the amount decreasing tax
€85,528 + 32%
BUSINESS IN POLAND
Our company provides services for setting up a company in the Republic of Poland. The specialists of our company have the necessary knowledge, experience, and qualifications. We can offer a consultation with taxes in Poland. Besides, we also provide business support, accounting, and other services necessary for your business. Our specialists have vast experience in this field of activity. We will be happy to help you successfully open a business in Poland.
