Income tax
32% top rate
Tax at a glance
Polonia tax profile summary for taxes with the latest collected rates and source references.
Employer social tax
20.48%
Corporate tax
19% headline
VAT (standard)
23%
Krajowa Administracja Skarbowa (KAS) + Ministerstwo Finansów (MF) source: https://www.podatki.gov.pl/.
Taxes metrics for Polonia
| Indicador | Valor | Fuente | Actualizado |
|---|---|---|---|
| income_tax_employee_share_eur_year | 5300 EUR/ano | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income | |
| social_contributions_employee_share_eur_year | 8500 EUR/ano | BMG and Deutsche Rentenversicherung social security rates 2026 |
Tax summary details
Personal income tax
| Field | Value | Note |
|---|---|---|
| Top rate | 32% | 27972 |
| Zero-tax threshold | 0 | — |
| Data year | 2026 | 2026-06-12 |
| From | To | Rate | Notes |
|---|---|---|---|
| 0 | 27972 | 12% | 12% on income up to PLN 120,000/yr (≈EUR 27,972) — Polski Ład 2022 |
| 27972 | 32% | 32% on income above PLN 120,000/yr |
Social contributions
| Component | Employee % | Employer % | Annual cap | Notes |
|---|---|---|---|---|
| ZUS — pension (FUS) — employee | 9.76 | — | — | 9.76% to FUS (limit 30-krotność: ~PLN 234,720 in 2026) |
| ZUS — disability (FUS) — employee | 1.5 | — | — | 1.5% to FUS disability |
| ZUS — health (NFZ) — employee | 9 | — | — | 9% to NFZ, deducted from gross BEFORE PIT calculation (not deductible from PIT) |
| ZUS — pension — employer | 0 | 9.76 | — | 9.76% to FUS |
| ZUS — disability — employer | 0 | 6.5 | — | 6.5% to FUS |
| ZUS — accident (wypadkowe) — employer | 0 | 1.67 | — | 1.67% (varies by industry risk class) |
| Labour Fund (FP) — employer | 0 | 2.45 | — | 2.45% (FP) |
| FGŚP — employer | 0 | 0.1 | — | 0.1% Guaranteed Employee Benefits Fund |
Corporate tax
| Item | Value | Notes |
|---|---|---|
| Headline rate | 19% | SME rate: 9% |
| CIT (Podatek dochodowy od osób prawnych) | 19% | Standard rate |
VAT and special regimes
| Section | Value | Reference |
|---|---|---|
| Standard VAT | 23% | Reduced: 8% |
| Capital gains | 19% | PIT (19% flat) on capital gains from sale of securities, derivatives, crypto (since 2018). Real estate: 19% PIT for individuals selling property before 5-year holding (private property sale). |
| Name | Status | Rate | Notes |
|---|---|---|---|
| IP Box (5% PIT on qualified IP income) | active | —% | Preferential 5% PIT rate on qualified income from R&D-developed intellectual property (patents, copyrights, know-how, etc.). Requires separate calculation per 'nexus' formula. Popular for IT, biotech, R&D founders and programmers. |
| R&D Tax Relief (ulga B+R) | active | —% | 100-200% of R&D costs deductible from PIT/CIT base (since 2016, expanded 2024). Available to all businesses; supplements IP Box. |
| Zamieszkanie programu Poland.BusinessHarbour (PBH) | extended_2024_2026_check_needed | —% | Tech-relocation programme for Belarusians/Russians/Ukrainians (and other CIS) — facilitated visa + relocation + tax-friendly start. Status 2026: confirmed extensions; re-check annually per KPRM. |
| Temporary protection (Ukrainians post-2022) | active | —% | Council Implementing Decision 2022/382 (Russia invasion of Ukraine) — Ukrainians + stateless persons + 3rd-country nationals with Ukrainian residence: legal work, social benefits, education, healthcare, PESEL-UKR registration. Auto-extended by Council; current extension 2025-03-01 to 2026-03-04 (further extensions possible). |
| Karta Polaka (Polish Card) | active | —% | Confirms Polish ethnic origin for people from CIS/post-Soviet countries. Grants multi-entry visa, work without permit, education subsidies, free healthcare, expedited path to permanent residence + citizenship. Per UdSC. 3-12 months processing. |
Official handoff
| Name | Source | English page |
|---|---|---|
| Krajowa Administracja Skarbowa (KAS) + Ministerstwo Finansów (MF) | https://www.podatki.gov.pl/ | English |
Local tax examples (DE)
Aleksandrów Kujawski
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Andrychów - Miasto
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Augustów
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Bartoszyce
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Będzin
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Bełchatów
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
City-level links
Data export
Fuentes oficiales
Preguntas frecuentes
Is this legal, tax or medical advice?
No. This is a sourced data page. Confirm requirements with the official authority linked above.
Why can this page be noindex?
MigrationFit marks thin topic pages noindex until at least 8 publishable country-level metrics are available for this topic.
Where does the data come from?
Visible figures come from the same country-level metric registry and citation atoms used by the public country JSON export.