Taxes in Poland

Corporate tax

Corporate tax15%

Vat

General VAT rate23%

Polen also have reduced rates in some areas, as at medicin and passenger services, where VAT is 8%.

For books and some kind of food (as basic food and unprocessed food) VAT rate is 5%.

Employment taxes

Social costs20,14%
Tax on income ut to 3,091 PLN0%
Tax on income between 3,092 and 85,528 PLN18%
Tax on income above 85,5828 PLN32%

Social costs and income taxes is applied for employees in the Polish company.

Social costs in Poland is divided on both employer and employee. The employee’s part is 13,71% calculated on their gross salary. The employer withhold the social costs and pay it to tax office. It is handled in the same way as the employee’s income tax and it is no cost for the company.

No benefit tax on company cars

Benefit tax on company cars0%

Dividends tax

Dividends tax15%

Dividends tax applies to the shareholders. If shareholder/s are legal person from other EU country and there is a valid double tax agreement (DTC), the dividends tax will be 0% in Poland.