Personal Income Tax (PIT) rates in Poland

1. Taxation on regular basis.

Taxable base in PLN		Tax due
over	up to
	85.528	17 %	minus the amount reducing the tax (PLN 0-1360, differs according to the level of income)
85.528		14.539,76 PLN+ 32 % of the excess over PLN 85,528

2. Flat rate taxation for persons conducted economic activity - 19%

Taxpayers

Following entities are subject to PIT in Poland:

Polish natural (physical) persons (including partners o tax transparent partnerships)
foreign natural persons - in respect of income earned by them in the territory of Poland (as far as foreign taxpayers are concerned, taxation in Poland shall be determined subject to Double Taxation Treaties and EU regulations).

Deadlines for tax payments and submission of tax return

As a rule, advance payments of PIT shall be transferred to tax office on monthly basis, by the 20th day of the following month. However, small taxpayers (whose revenue in last tax year did not exceed the PLN equivalent of EUR 1 200 000), as well as new taxpayers, can choose advance payments on quarterly basis, instead of monthly basis.

Personal Income Tax returns in Poland are submitted on yearly basis - by the end of April of the following year.

PERSONAL INCOME TAX (PIT)