🇵🇱 Poland Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 32.0% effective 36.0%

Corporate tax 19.0%

VAT 23.0% standard rate

Tax residency 183 days 87 tax treaties

Poland tax profile

Data year: 2026

Tax system: Worldwide Residents taxed on worldwide income. Progressive scale: 12% on taxable income up to PLN 120,000 (after PLN 30,000 tax-free amount via PLN 3,600 reducing amount), then PLN 10,800 plus 32% on the excess. Solidarity tax adds 4% on annual income above PLN 1 million (separate return). Entrepreneurs may elect 19% linear tax or lump-sum (ryczałt) on qualifying revenue instead of the scale.
Top PIT rate: 32.0% (eff. 36.0%)
Corporate tax rate: 19.0%
VAT: 23.0%
Capital gains tax: 19.0% 19% flat on financial capital income (shares, dividends, interest, most securities). Real property gains generally 19% if sold within five years of acquisition; exempt after five years. Virtual currencies: 19% on disposal for fiat, goods/services or non-crypto property rights; crypto-to-crypto exchanges are generally tax-neutral until a taxable disposal.
Social security (employee): 13.7%
Social security (employer): 19.5%
Social security cap (annual): PLN 282,600
Dividend withholding: 19.0%
Interest withholding: 20.0%
Royalty withholding: 20.0%
Inheritance tax: 20.0%
Treaty count: 87

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
PLN 0	PLN 120,000	12.0%	$0 – $31,000
PLN 120,000	and above	32.0%	$31,000 +

Special regimes
Name	Type	Rate/amount	Duration	Status
Podatek liniowy (19% flat tax on business income) Optional 19% tax on income from sole proprietorships and partnerships instead of...	Flat rate	19.0%	Duration not recorded	Active
Ryczałt od przychodów ewidencjonowanych Lump-sum tax on recorded revenue for eligible sole traders; rates vary by activi...	Lump sum	No rate or amount recorded	Duration not recorded	Active

Crypto Rules Participation Exemption

Days threshold: 183 days
Residency rules: Resident if centre of personal or economic interests in Poland, or present more than 183 days in the tax year
Exit tax: Yes Exit tax 19% on unrealised gains when qualifying assets worth more than PLN 4 million leave Polish tax jurisdiction
CFC rules: Yes CFC rules when Polish residents hold more than 50% and foreign entity is taxed below 75% of the Polish CIT rate (effective threshold 14.25% on standard 19% CIT)

PwC Poland Tax Summary (accessed Oct 9, 2026) PIT solidarity tax, CIT, VAT, ZUS cap, withholding, residency, exit tax, CFC, treaties
Ministerstwo Finansów — PIT stawki i limity (accessed Oct 9, 2026) Official 2026 scale (12%/32%), capital income 19%, ryczałt rates
PwC Poland — individual other taxes (accessed Oct 9, 2026) ZUS employee 13.71% and employer ~19–22% with PLN 282,600 pension/disability cap for 2026

Oct 9, 2026
- Income tax brackets updated
- Special tax regimes updated
Refreshed for 2026: verification date, data year, ZUS cap, solidarity effective rate, treaty count, brackets/sources, flat tax and ryczałt regimes, crypto rules and notes (https://www.podatki.gov.pl/podatki-osobiste/pit/stawki-i-limity) (https://taxsummaries.pwc.com/poland/individual/taxes-on-personal-income).

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