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Who is liable to pay Polish Income Tax?

Individual’s whose place of residence lies within Poland are liable to Polish income tax on their worldwide income.

Who is a Tax Resident of Poland?

An individual may be considered a Poland resident for tax purposes if the individual has closer personal or economic relations with Poland (centre of vital interests) or if the individual stays on the territory of Poland longer than 183 days in a given fiscal year.

What is the tax year end?

31st December

When are tax returns due?

Returns must be filed no later 30th April of the following year.

Is there a personal tax allowance?

Income below 3,091 PLN is exempted from taxation.

What are the tax rates?

Poland has a progressive tax rate of between 17 – 32%.

What are the social security rates?

Individual’s working in Poland are required to contribute 13.71% of their gross salary towards Social security.

Can I be self-employed, or must I become an employee to work in Poland?

You can be self-employed in Poland. Contact us for more details.