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Last checked: 20/03/2019

Income taxes abroad – Poland

Employees

Which income will be taxed in Poland?

  • Do you live in Poland? If you lived there for at least 183 days during the tax year or your centre of interests is in Poland, you must pay tax on your overall income there.
  • If you lived in Poland for less than 183 days and you do not have your centre of interests there, you are not considered a tax resident and you will need to 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 2018 (2019 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 and/or
  • 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, the tax office will prepare your tax return and calculate your tax.

How to file tax return correction

If you make a mistake concerning the determination of the taxable amount, the amount of overpayment or the tax refund and other data contained in the content of your tax return file, you may submit a tax return correction.

The right to correct your tax return is suspended for the period of tax proceedings or tax control.

How to appeal / complain

If you disagree with the amount of tax calculation, you can appeal to the relevant director of the revenue administration regional office. If your appeal is rejected, you may take your case to the administrative court.

Read your tax decision carefully to find out exactly where 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? If you lived there for at least 183 days during the tax year or your centre of interests is in Poland, you must pay tax on your overall income there.
  • If you lived in Poland for less than 183 days and you do not have your centre of interests there, you are not considered a tax resident and you will need to 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 2018 (2019 tax return)

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

Bracket

Annual income

Rate

1

up to 85 528 PLN

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 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.

You are allowed not to pay your monthly tax contributions in advance if the amount of tax calculated from income received in a tax year diminished by a sum of advanced payments paid in a tax year does not exceed 1 000 zł.

If you have started a new business, you are exempt from paying monthly tax contributions. Small taxpayers and taxpayers who set up new businesses can also pay the tax contributions 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 file tax return correction?

If you make a mistake concerning the determination of the amount of your taxes, the amount of overpayment or tax refund and other data contained in the content of the tax return in preparation for a tax return, you may file a tax return correction.

The right to correct the return is suspended for the period of tax proceedings or tax audit (within the scope of taxes related to tax proceedings or tax audit)

How to appeal / complain

If you disagree with the amount of your tax calculation, you can appeal to the relevant director of the revenue administration regional office. If your appeal is rejected, you may take your case to the administrative court.

Read your tax decision carefully to find out exactly where 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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