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Last checked : 18/01/2018

Income taxes abroad – Poland

Employees

Which income will be taxed in Poland?

  • Do you live in Poland? You must pay tax on your worldwide income there.

    (criterion: you lived there for at least 183 days during the tax year or your centre of interests is there)
  • Were you living in Poland, but for less than 183 days and you do not have your centre of interests there? You are not considered tax resident, and will pay tax only on the income earned in Poland.
  • Income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

Income tax rates for 2017 (2018 tax return)

Income tax is progressive — the more you earn, the higher your rate.

Bracket

Annual income

Rate

1

up to PLN 85 528

18 %

2

Over PLN 85 528

32 %

Take into account any:

  • tax relief
  • 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 tax return by 30 April.

If your salary is your only source of income you may apply to the tax office asking it to prepare your tax return for you.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the director of the revenue administration regional office. 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 tax administration

National tax information service

Self-employed workers

Which income will be taxed in Poland?

  • Do you live in Poland? You must pay tax on your worldwide income there.

    (criterion: you lived there for at least 183 days during the tax year or your centre of interests is there)
  • Were you living in Poland, but for less than 183 days and you do not have your centre of interests there? You are not considered tax resident, and will pay tax only on the income earned in Poland.
  • Income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

Income tax rates for 2017 (2018 tax return)

Income tax is progressive — the more you earn, the higher your rate.

Bracket

Annual income

Rate

1

up to PLN 85 528

18 %

2

over 85 528 PLN

32 %

Take into account any:

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

As a self-employed person, you may also choose a 19 % flat rate or lump-sum taxation of gross receipts 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 settlement. 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 new businesses can also pay advances quarterly.

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

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the director of the revenue administration regional office. 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 tax administration

National tax information service

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