🇵🇱 Poland
PL / POL #69
Nomad Score
68.0
Cities
19
🇵🇱 POLAND TAX PROFILE
Data year: 2025
Tax System
Worldwide
PLN 30,000 tax-free amount. Alternative flat tax 19% available for business income.
PLN 30,000 tax-free amount. Alternative flat tax 19% available for business income.
Top PIT Rate
32.0%
Corporate Tax Rate
19.0%
VAT
23.0%
Capital Gains Tax
19.0%
19% flat rate on capital gains from securities. Real estate gains exempt after 5 years.
19% flat rate on capital gains from securities. Real estate gains exempt after 5 years.
Social Security (Employee)
13.7%
Social Security (Employer)
19.5%
SS Cap (Annual)
PLN 260,190
Dividend Withholding
19.0%
Interest Withholding
20.0%
Royalty Withholding
20.0%
Inheritance Tax
20.0%
Treaty Count
86
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| PLN 0 | PLN 120,000 | 12.0% | -- |
| PLN 120,000 | and above | 32.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if centre of personal or economic interests in Poland, or present 183+ days in tax year
Exit Tax
Yes
Exit tax 19% on unrealised gains when assets worth >PLN 4m leave Poland
Exit tax 19% on unrealised gains when assets worth >PLN 4m leave Poland
CFC Rules
Yes
CFC rules when >50% held and entity taxed at <14.25% (75% of Polish CIT)
CFC rules when >50% held and entity taxed at <14.25% (75% of Polish CIT)
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 30
📚 SOURCES
-
PwC Poland Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, VAT, ZUS, withholding
🔗 RELATED
🧭 CONTINUE EXPLORING POLAND