PL
Podatek liniowy (19% flat tax on business income)
Active
Flat rate
Poland · special tax regime
Flat rate
19.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
32.0%
Poland, without the regime
Overview
- Regime
- Podatek liniowy (19% flat tax on business income)
- Country
- Poland
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2004
- Expires on
- —
Details
- Summary
- Optional 19% tax on income from sole proprietorships and partnerships instead of the progressive scale.
- Eligibility
- Sole traders and partners in partnerships conducting business activity; not available for all income types (e.g. some regulated professions have restrictions).
- Benefits
- Flat 19% on qualifying business income; health contribution rules differ from scale taxpayers (often 4.9% with deduction cap).
- Requirements
- Written election; separate rules for health insurance and social security.
- Limitations
- Cannot combine with scale taxation for the same business income; loss utilisation and some reliefs differ from scale.
- Income types covered
- Business activity income
- Duration details
- While elected and conditions met
Other regimes in Poland
| Name | Type | Rate |
|---|---|---|
| Ryczałt od przychodów ewidencjonowanych | Lump sum | — |
View source PwC Poland individual taxes on personal income 2026