Tax rates in Poland 2020

If you want to set up a company in Poland, you should be aware of the latest tax rates. At present, the rates of the most important taxes in Poland are as follows:

VAT – 23% (main)

• There are also products subject to a reduced VAT rate of 8 and 5% respectively.

Personal income tax – 17%

CIT (corporate income tax) – 19% (basic value of taxation)

• 9% – for small taxpayers and start-up taxpayers – in the tax year in which they started operating
• 19% – tax on dividends and other revenues from the share in profits of legal persons having their registered office or management in the territory of the Republic of Poland
• 19% – tax on the income of a foreign controlled company obtained by a taxpayer having its registered office or management in the territory of the Republic of Poland
• 20% – incl. from interest, copyright or related rights, rights to inventive projects, trademarks and ornamental designs, including the sale of these rights, fees for services in the field of entertainment, entertainment or sport, carried out by legal entities established for abroad, for advisory and accounting services, market research, legal services, advertising services, management and control, data processing, recruitment and recruitment services
• 10% – due to the fees due for the export of cargo and passengers accepted for transport in Polish ports by foreign commercial shipping companies

Jan Kowalski

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