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Taxes

Updated : 26/03/2014

Income taxes abroad

What's your situation?

I'm an employee

Which income will be taxed in Poland?

  • Live in Poland? You must pay tax on your worldwide income there.

    (criterion: you lived there for at least 183 consecutive days during the tax year or your life is centred there)

  • Live in Poland but for less than 183 days? You are not considered tax resident and pay tax only on the income earned in Poland.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

Income tax is progressive — the more you earn, the higher your rate. In 2013 the tax rates for individuals are 18% and 32%.

Bracket

Annual income

Rate

1

up to 3091 PLN

0%

2

3091-85.528 PLN

18%

3

over 85.528 PLN

32%

Take into account any:

  • tax allowances
  • deductions you are entitled to for certain types of expenditure.

When and how do you pay?

Your employer deducts income tax and social-security contributions from your salary. After the tax year, you must file an annual return by 30 April.

If your salary is your only source of income and you submit a special form to your employer, you are not obliged to file an annual tax return.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the director of the tax chamber. If your appeal is rejected, you may take your case to the administrative court.

Read your tax assessment letter carefully to find out exactly which department you should send your appeal to, which time limits apply and which procedures you need to follow.

Links

Polish finance ministry

Polish tax administration polski

National tax information service

Check also what your EU rights are.


Contact points

Tax offices polski

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