Top income tax
32.0%
Worldwide system
Corporate tax
19.0%
VAT
23.0%
standard rate
Tax residency
183 days
86 tax treaties
Poland tax profile
Data year: 2025
- Tax system
- Worldwide 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.
- Social security (employee)
- 13.7%
- Social security (employer)
- 19.5%
- Social security cap (annual)
- PLN 260,190
- Dividend withholding
- 19.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Inheritance tax
- 20.0%
- Treaty count
- 86
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| PLN 0 | PLN 120,000 | 12.0% |
| PLN 120,000 | and above | 32.0% |
Tax flags
Participation Exemption
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
- CFC rules
- Yes 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