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Taxes

Updated : 26/03/2014

Income taxes abroad

What's your situation?

I'm self-employed

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.

As a self-employed person, you may choose either a 19% flat rate or taxation of lump-sum income at a rate of between 3% and 20%.

When and how do you pay?

You must make monthly advance payments by the 20th of each month for the preceding month. These will be deducted from the annual tax. On request, the advance payment may be determined on the basis of your return from the previous year.

If you have started a new business, you are exempt — subject to certain conditions — from paying advances. Small taxpayers and taxpayers who set up their business activities can also pay advances quarterly.

You must file an annual tax return by 30 April of each year (if you opt for lump-sum income taxation, the deadline is 31 January).

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

Tax laws – EU and individual countries

Check also what your EU rights are.


Contact points

Tax offices polski

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