Consumption taxes

Nature of the tax

Podatek od towarów i usÅ‚ug (PTU/VAT)

Tax rate

23%

Reduced tax rate

Poland apply a reduced VAT rate of 8% on certain categories of goods and services, including water supplies, pharmaceutical products, medical equipment for disabled persons, children’s car seats, books, newspapers, hotel accommodation… The country applies a reduced VAT rate of 5% on foodstuffs, agricultural inputs…

Other consumption taxes

For additional information on consumption tax.

Corporate taxes

Tax rate

Tax rate for foreign companies

Polish companies are taxed on their national and worldwide income, while foreign companies (non resident) are taxed only on their income earned in Poland. For additional information, consult krakow-info.

Capital gains taxation

Long term capital gains are incorporated into the company's profits and are therefore subject to corporate tax.

Main allowable deductions and tax credit

For details on company deduction access the Deloitte Tax Guide 2009 on Poland.

Other corporate taxes

For details on the other taxes levied on companies, consult the Polish Tax System.

Individual taxes

Tax rate

Allowable deductions and tax credit

In Poland tax payers benefit from various deductions:
- Various donations (to science, charities, etc.) are deductible up to 10%, or even 15% in some cases.
- Deductions on purchasing and building real estate.

Special expatriate tax regime

For information on expatriate taxing, access the 2009 PKF tax guide on Poland

Double taxation treaties

Countries with whom a double taxation treaty have been signed

Access the list of tax treaties signed by Poland

Withholding taxes

Dividends: 19%, Interest: 20%, Royalties: 20% (may be reduced in the case of a tax treaty).

Bilateral agreement

Sources of fiscal information

Tax Authorities

Ministry of Finance

Other domestic resources

Taxonline on Poland