Taxes in Poland in 2026: rates for foreigners and employees
A salary of 10,000 zloty leaves 7,147 in hand, and the threshold for the 32% rate has not moved since 2022. We go through Poland's taxes in 2026: salary and contributions, sole proprietors and the lump-sum tax, companies and dividends, VAT and KSeF e-invoices, real estate, non-residents and double tax treaties.
The short answer: in 2026 Poland charges 12% income tax on income up to 120,000 zloty a year and 32% above that, 19% on company profits (9% for small companies) and 23% VAT. Contributions weigh more than the tax itself: 13.71% and 9% from the employee, about 20.5% from the employer. The lightest burden falls on sole proprietors on the lump-sum tax, but not every foreigner can register as one.
Tax rates in Poland in 2026: in brief
Poland charges 12% income tax on income up to 120,000 zloty a year and jumps straight to 32% on everything above: there is no middle rate, and the threshold has not moved since 2022. Business gets a softer deal: 19% corporate income tax, 9% for small companies, and 23% VAT.
The real surprise for newcomers is not the tax but the contributions. On a salary of 10,000 zloty, income tax takes 705 zloty, while pension, sickness and health contributions take 2,148. According to the Organisation for Economic Co-operation and Development, in 2025 the state took 35% of the full labour cost of an average-wage worker - almost exactly the average for developed countries, 35.1%.
The currency is the zloty (PLN). At the National Bank of Poland exchange rate in 2026, 1 euro costs 4.2-4.4 zloty and 1 US dollar 3.5-3.9 zloty; euro amounts below are converted at about 4.4 zloty.
| Tax | Rate in 2026 | Who pays and on what |
|---|---|---|
| Personal income tax (PIT, podatek dochodowy od osób fizycznych), general scale | 12% and 32% | Employees and sole proprietors on the general scale; the first 30,000 zloty a year is tax-free, 32% applies to income above 120,000 zloty (about 27,400 euros) |
| Flat tax for sole proprietors (podatek liniowy) | 19% | Sole proprietors by choice; no tax-free amount |
| Lump-sum tax on revenue (ryczałt od przychodów ewidencjonowanych) | 2-17% | Sole proprietors with revenue up to 2 million euros a year; IT services 12%, most other services 8.5% |
| Employee contributions to the Social Insurance Institution | 13.71% + 9% | 13.71% for pension and sickness cover, 9% for healthcare; withheld by the employer |
| Employer contributions | 19.48-22.14% | On top of the salary; usually 20.48% for a small firm |
| Corporate income tax | 19%, small companies 9% | Companies; 9% with revenue up to 2 million euros a year and in the first year of business |
| Estonian corporate income tax, paid only when profit is distributed | 10% or 20% | Companies owned only by individuals |
| Dividends, interest, gains on shares and crypto | 19% | Individuals, with no deductions and no tax-free amount |
| VAT (podatek od towarów i usług) | 23%, reduced 8%, 5% and 0% | Businesses with turnover above 240,000 zloty a year (about 54,800 euros) |
| Private residential rental | 8.5% and 12.5% | 8.5% on revenue up to 100,000 zloty a year, 12.5% on the excess |
| Withholding tax for non-residents | 19% and 20% | 19% on dividends; 20% on interest, royalties and services |
What changed in 2026
Income tax and corporate tax rates stayed the same, but the rules around them changed:
- the turnover threshold above which a business must charge VAT rose from 200,000 to 240,000 zloty on 1 January;
- invoices between companies now go only through the state system KSeF (Krajowy System e-Faktur, the National e-Invoicing System): large businesses from 1 February, everyone else from 1 April 2026;
- the minimum health contribution for sole proprietors jumped from 314.96 to 432.54 zloty a month: the base went back to 100% of the minimum wage;
- the minimum wage rose to 4,806 zloty a month (about 1,100 euros), and with it every contribution and fine tied to it;
- banks pay corporate income tax at 30% instead of 19%.
Rates in other countries are in our overview of taxes by country.
We will calculate online the tax on your income and show how to pay less legally.
Compare taxes in 146 countries: relocation taxes 2026
Who counts as a tax resident of Poland
It is possible to become a Polish tax resident without spending even a month in the country. The PIT Act (Article 3) gives two independent tests, and meeting either one is enough.
- Centre of vital interests in Poland (ośrodek interesów życiowych): the family lives here, or the home, job, business or main assets are here.
- More than 183 days in Poland in a calendar year. Days of physical presence in the country are counted.
The first test bites sooner than most expect. If a family moves to Warsaw in March, rents a flat and puts the children in school, the centre of vital interests shifts on the day of the move - and from that day Poland treats worldwide income as its own.
| Status | What is taxed in Poland | How tax is paid |
|---|---|---|
| Resident (unlimited tax liability) | Worldwide income: salary, business, rent, dividends, sale of assets | On the 12% and 32% scale or under the chosen regime |
| Non-resident (limited tax liability) | Only income from Polish sources: work in Poland, Polish real estate, payments from Polish companies | Salary on the same scale; fees and remuneration under civil contracts at 20% of revenue with no deductions |
What happens when two countries claim the same resident
Almost every country has a 183-day rule, so in the year of a move it is easy to be resident in two places at once. The double tax treaty settles the dispute: it looks at the permanent home, then the centre of vital interests, the habitual abode and nationality. Details are in our article on tax residency and the 183-day rule.
Status is confirmed by a tax residency certificate (certyfikat rezydencji), issued by the tax office on an application using form CFR-1.
A residence permit and tax residency are different things
A Polish residence permit (karta pobytu) does not make anyone a tax resident, and not having one does not protect from tax. The tax office looks at facts: home, family, work and the number of days in the country. Working remotely for a foreign company from a flat in Krakow for more than 183 days means Polish residency and tax on all income. The grounds for a residence permit are on the page about moving to Poland.
Leaving has a price too. On a change of residency Poland charges an exit tax: 19% of the unrealised gain on shares, stakes and other financial assets if their market value exceeds 4 million zloty (about 914,000 euros) and the owner has lived in Poland for at least five of the last ten years.
Poland tax residency: how to become a resident and count the days
You can become a Polish resident without living there a month. A centre of personal or economic interests is enough: family, home, work or business in Poland. The second route is more than 183 days in a calendar year.
If your family moved to Warsaw in March, the centre of interests moved on the day of the move. A resident pays 12% and 32% income tax on worldwide income, a non-resident only on Polish income. The status is confirmed by a tax office certificate.
Mistakes cost more: in the year of the move two countries treat you as their resident at once. Murblz support removes these risks: we set the date of the residency change, count days and obtain the certificate. We guarantee professional work and a transparent process, and in most cases a result on the first filing.
183-day calculator
Tax residency calculator for Poland
Enter your travel dates: the calculator shows whether you are a tax resident of Poland today and at year end, and how many days are left before the threshold.
Counting by dates needs JavaScript. Below are the same rules by country.
What is the income tax on a salary in Poland: scale and worked example
On a gross salary of 10,000 zloty an employee in Poland takes home 7,147 zloty, and on 20,000 - an average of 12,562. The scale is short: two rates and one threshold, but the step between them is steep.
| Taxable income per year | Tax |
|---|---|
| Up to 30,000 zloty (about 6,850 euros) | 0: the tax-free amount applies (kwota wolna od podatku) |
| From 30,000 to 120,000 zloty | 12% minus 3,600 zloty |
| Above 120,000 zloty (about 27,400 euros) | 10,800 zloty + 32% of the amount above 120,000 |
| Above 1 million zloty | An extra 4% solidarity levy (danina solidarnościowa) on the amount above 1 million |
Taxable income is not the whole salary. Social insurance contributions (13.71%) come off first, then the employee's standard costs: 250 zloty a month, 3,000 a year. The 9% health contribution has not reduced income since 2022.
Worked example: salaries of 10,000 and 20,000 zloty a month
An employment contract (umowa o pracę), an employee over 26, no children and no reliefs. The second column shows averages for the year.
| Per month | Salary 10,000 zloty | Salary 20,000 zloty |
|---|---|---|
| Pension, disability and sickness contributions, 13.71% | 1,371 | 2,742 |
| Health contribution, 9% | 777 | 1,553 |
| Income tax | 705 | 3,143 |
| Take-home pay | 7,147 (71.5%) | 12,562 (62.8%) |
| Employer contributions on top, 20.48% | 2,048 | 4,096 |
| Full cost of the employee to the firm | 12,048 | 24,096 |
With a salary of 10,000 zloty, annual income stays below the threshold and the 12% rate applies all year. At 20,000 zloty the 120,000 threshold runs out in August. For the first seven months 13,964 zloty lands in the account, and from September - 10,562: the salary is the same, but tax is now charged at 32%.
Who pays less
- Employees under 26. Salary and income under a contract of mandate (umowa zlecenie) are exempt up to 85,528 zloty a year (about 19,500 euros). Contributions are still due.
- Families with children. The tax credit is 92.67 zloty a month for the first and the second child, 166.67 for the third, and 225 for the fourth and each further child. With one child the credit is available only if the spouses' income does not exceed 112,000 zloty a year.
- Spouses. A joint return splits income in half: if one spouse has taxable income of 200,000 zloty and the other does not work, the 32% rate never kicks in.
For comparison: the Czech Republic starts at 15%, Lithuania at 20%, and Germany goes up to 45%. Poland's 12% is one of the lowest rates in the region, but 32% arrives at a salary of about 11,900 zloty a month before deductions. That is only a quarter above the projected national average wage of 9,420 zloty, which is used to calculate contributions in 2026.
How much do the employee and the employer pay to the Social Insurance Institution
Contributions in Poland cost more than income tax: the employee gives up 13.71% of salary plus 9% for healthcare, and the employer adds about 20.5% on top. They are collected by the Social Insurance Institution, while the health contribution goes to the National Health Fund (NFZ, Narodowy Fundusz Zdrowia).
| Contribution | Employee | Employer |
|---|---|---|
| Pension (emerytalne) | 9.76% | 9.76% |
| Disability and survivors (rentowe) | 1.5% | 6.5% |
| Sickness (chorobowe) | 2.45% | - |
| Accident (wypadkowe) | - | 0.67-3.33% depending on the industry, standard rate 1.67% |
| Labour Fund (Fundusz Pracy) | - | 2.45% |
| Guaranteed Employee Benefits Fund (FGŚP) | - | 0.10% |
| Total social contributions | 13.71% | 19.48-22.14%, usually 20.48% |
| Health contribution (składka zdrowotna) | 9% of salary after social contributions | - |
The cap above which contributions fall
Pension and disability contributions are paid only on the first 282,600 zloty of annual earnings in 2026 (about 64,600 euros, or 23,550 zloty a month). Above that amount the employee pays just 2.45% for sickness cover and 9% for healthcare. For high salaries this means a raise in the last months of the year.
The health contribution has no cap: 9% is charged on any amount. Together with the 32% rate and social contributions it takes about 49 grosz out of every zloty of salary above the 120,000 threshold.
Employment contract, contract of mandate and contract for specific work
Contributions depend on the type of contract more than on the amount. Under an employment contract (umowa o pracę) everything in the table is due. Under a contract of mandate (umowa zlecenie) - almost everything, but the sickness contribution is voluntary, and students under 26 are exempt from contributions. A contract for a specific result (umowa o dzieło) carries no contributions at all: only income tax is withheld.
The downside of a contract for specific work: no insurance record, no paid sick leave and no health cover. And if the work is in substance ordinary employment under supervision and on a schedule, the Social Insurance Institution will reclassify the contract and charge the contributions.
How much tax does a sole proprietor pay in Poland: scale, 19% or lump-sum tax
A self-employed programmer with revenue of 20,000 zloty a month keeps about 15,100 zloty - 2,500 more than an employee on the same salary under an employment contract. The difference comes from the choice of tax regime: a sole proprietor (jednoosobowa działalność gospodarcza, JDG) has three, and the regime can be changed once a year.
| Regime | Rate | Health contribution | Who benefits |
|---|---|---|---|
| General scale (skala podatkowa) | 12% and 32% of profit | 9% of profit, not deductible | Profit up to 120,000 zloty a year, a joint return with a spouse, child credits |
| Flat tax (podatek liniowy) | 19% of profit | 4.9% of profit; deductible up to 14,100 zloty a year | High profit and large expenses; no tax-free amount and no family credits |
| Lump-sum tax on revenue (ryczałt) | 2-17% of revenue, expenses are not deducted | Fixed: 498.35, 830.58 or 1,495.04 zloty a month | Services with low costs: IT, consulting, design |
The minimum health contribution on the scale and the flat tax is 432.54 zloty a month, even with zero profit. Under the lump-sum regime the amount depends on annual revenue: up to 60,000 zloty, from 60,000 to 300,000, and above 300,000.
Lump-sum tax rates by type of activity
| Rate | Activity |
|---|---|
| 17% | Liberal professions practised personally without employees: translators, advocates, patent attorneys |
| 15% and 14% | 15% - advertising, intermediation, accounting and legal services; 14% - healthcare, architecture, engineering services |
| 12% | Software development and related IT services |
| 8.5% | Most other services; for some types, 12.5% on revenue above 100,000 zloty |
| 5.5% | Manufacturing, construction, freight transport |
| 3% | Trade and catering |
The lump-sum regime is available as long as last year's revenue did not exceed 2 million euros - 8,517,200 zloty in 2026. There is also a ban: neither the lump-sum nor the flat tax can be used if, in the same year, the sole proprietor provides a former or current employer with the same services previously performed for it under an employment contract.
Sole proprietor contributions to the Social Insurance Institution
A sole proprietor pays contributions not on income but on a notional base, and in the first years the state gives a discount.
| Stage | Period | Social contributions per month, 2026 |
|---|---|---|
| Start-up relief (ulga na start) | First 6 months | 0; only the health contribution is paid |
| Preferential contributions | Next 24 months | About 456 zloty on a base of 1,441.80 zloty (30% of the minimum wage) |
| Full contributions | After that | 1,926.76 zloty on a base of 5,652 zloty (60% of the projected average wage), including the sickness contribution and the Labour Fund |
Worked example: a programmer on the 12% lump-sum tax
Revenue of 20,000 zloty a month, the preferential period is over. A simplified calculation, without VAT.
- Social contributions and the Labour Fund: 1,926.76 zloty.
- Health contribution: 830.58 zloty (annual revenue of 240,000 zloty falls into the second band).
- Tax: 12% of revenue less social contributions and half of the health contribution - about 2,136 zloty.
- What is left: about 15,100 zloty, or 75.5% of revenue.
In the first six months, while the start-up relief applies, about 16,800 zloty is left. Under an employment contract with a salary of 20,000 zloty the same specialist would take home 12,562 on average and would cost the firm 24,096.
The downside is real and unpleasant. A sole proprietor has no paid holiday, the pension is calculated on the minimum base, and sick pay is available only with a voluntary contribution. And if in practice it is work for a single client, under its supervision and on its schedule, the labour inspectorate and the Social Insurance Institution can seek to have the relationship recognised as employment - with contributions charged in arrears.
Which foreigners can register as a sole proprietor
The main restriction is not about tax but about immigration status: not every foreigner can open a sole proprietorship in Poland. According to the government portal Biznes.gov.pl, European Union citizens register on the same terms as Poles, and among everyone else - holders of the following statuses:
- a permanent residence permit (zezwolenie na pobyt stały) or European Union long-term resident status;
- an EU Blue Card for highly qualified specialists;
- a temporary residence permit for family reunification, full-time studies, research, or based on marriage to a Polish citizen;
- refugee status, subsidiary or temporary protection, including citizens of Ukraine whose PESEL (personal identification number) carries the UKR mark;
- the Pole's Card (Karta Polaka) - a document confirming membership of the Polish nation.
A sole proprietorship cannot be registered on an ordinary work-based residence permit. What remains is a company: a limited liability company (spółka z ograniczoną odpowiedzialnością, sp. z o.o.), a limited partnership or a joint-stock company. Details are on the pages about company registration in Poland and a corporate account in Poland.
Is it possible to work without registering
Yes, while income is small. Unregistered activity (działalność nierejestrowana) is allowed if revenue does not exceed 225% of the minimum wage per quarter - 10,813.50 zloty in 2026 (about 2,470 euros). No social insurance contributions are paid for oneself, and income tax is calculated on the general scale in the annual return.
What is the corporate income tax in Poland and how much is left after dividends
A Polish company pays 19% on profit, and a small one just 9%: one of the lowest rates in the European Union. But the money reaches the owner's pocket only after a second tax - 19% on dividends - and together that comes to between 26% and 34%.
| Regime | Corporate income tax | Tax on dividends | Total on profit that reaches the owner |
|---|---|---|---|
| Standard corporate income tax, small company | 9% | 19% | 26.29% |
| Standard corporate income tax, standard rate | 19% | 19% | 34.39% |
| Estonian corporate income tax, small company | 10% on distribution | 19% with a credit for part of the company's tax | About 20% |
| Estonian corporate income tax, other companies | 20% on distribution | 19% with a credit for part of the company's tax | About 25% |
Who pays 9%
The 9% rate is for small taxpayers - companies whose revenue including VAT did not exceed 2 million euros last year (8,517,000 zloty in 2026) - and for new companies in their first year. The second condition is current-year revenue net of VAT of no more than 2 million euros (8,431,000 zloty in 2026): above that, the company pays 19% on the whole year's profit. It applies only to operating profit. Capital income - dividends, sales of shares and stakes - is taxed at 19% whatever the size of the business.
Estonian corporate income tax: tax only on distribution
The regime that Poland calls Estonian (ryczałt od dochodów spółek) works as it does in Estonia: while profit stays in the company and goes into growth, the tax is zero. It falls due when dividends are paid or profit is distributed in a hidden form. There is no separate revenue limit, but the conditions are strict:
- the owners are individuals only;
- at least three employees on the payroll, not counting the owners (softer requirements apply to small and new companies);
- passive income - interest, royalties, rent - is less than half of revenue;
- the company holds no stakes in other companies.
The regime pays off for those who reinvest for years and gives almost nothing to those who take profit out every quarter.
What gets forgotten in the calculations
- Minimum tax. Companies with a loss or with profitability of no more than 2% of revenue pay a 10% minimum tax on a special base. Small taxpayers and new companies are exempt.
- The owner's contributions. The sole shareholder of a limited liability company pays social insurance contributions as an entrepreneur, even if the company has earned nothing. A company with two or more shareholders has no such obligation.
- Intellectual property relief. Income from software, patents and other protected developments created in-house is taxed at 5%.
The minimum share capital of a limited liability company is 5,000 zloty (about 1,140 euros). A comparison of legal forms and countries is on the page about registering a company abroad.
What is the VAT rate in Poland and from what turnover it is due
The standard VAT rate in Poland is 23% - two points higher than in the Czech Republic and Lithuania, and four points higher than in Germany.
| Rate | What it applies to |
|---|---|
| 23% | Most goods and services: electronics, clothing, fuel, business services, IT, consulting |
| 8% | Housing construction and flats in new buildings, restaurants and food delivery, hotels, passenger transport, medicines |
| 5% | Basic food - bread, dairy, meat, vegetables and fruit - and books |
| 0% | Exports and supplies to companies in other European Union countries |
From what turnover VAT is due
On 1 January 2026 the threshold rose by a fifth: a business with sales of up to 240,000 zloty a year (about 54,800 euros) may stay unregistered for VAT. The limit used to be 200,000 zloty. For a freelancer with private customers this is a real saving: there is no need to add 23% to the price.
The threshold does not work for everyone. Legal services, consulting, trade in excise goods and in new cars require registration from the first zloty. A foreign company with no place of business in Poland cannot use the exemption either - the only exception is for small businesses from other European Union countries under European Union-wide rules that took effect in 2025.
KSeF e-invoices: the main change of the year
In 2026 Poland moved invoicing between companies into the state system KSeF (Krajowy System e-Faktur). An invoice counts as issued only once the system has assigned it a number.
- From 1 February 2026 - companies with turnover above 200 million zloty in 2024.
- From 1 April 2026 - all other taxpayers.
- From 1 January 2027 - the smallest ones, whose invoices add up to no more than 10,000 zloty a month.
What else the tax office checks
The VAT return is replaced by the standard audit file JPK_V7 (Jednolity Plik Kontrolny), which includes a register of all invoices. It is filed, and the tax is paid, by the 25th of the following month.
Invoices above 15,000 zloty must be paid only to a seller's bank account listed in the state register of VAT payers, known as the white list (biała lista). Paying to another account costs the buyer the right to deduct the expense. For metals, fuel, electronics and construction work at the same amount, split payment is mandatory: the VAT goes to a separate account of the seller that can be used only to pay taxes.
Taxes on real estate, inheritance, shares, crypto and cars
Owning a flat in Poland costs almost nothing: property tax is based on floor area, not price, and for 60 square metres a city charges no more than 75 zloty a year. Transactions and capital income are what cost money - the rate there is 19% with no deductions.
| What is taxed | Rate in 2026 | Details |
|---|---|---|
| Property tax (podatek od nieruchomości) | Up to 1.25 zloty per m² of housing a year | The city sets the rate within the cap; for business buildings - up to 35.53 zloty per m² |
| Buying a home on the secondary market | 2% of the price | The tax on civil law transactions (PCC, podatek od czynności cywilnoprawnych) is paid by the buyer; the purchase of a first home is exempt |
| Buying a new-build from a developer | 8% VAT in the price | No PCC in this case |
| Selling real estate | 19% of the gain | Only if fewer than five years have passed since the end of the year of purchase |
| Private residential rental | 8.5% and 12.5% of revenue | 12.5% on the amount above 100,000 zloty a year; spouses share a 200,000 limit |
| Dividends, interest on deposits and bonds | 19% | Withheld by the bank or broker; in Poland it is known as the Belka tax (podatek Belki) |
| Sale of shares, stakes, fund units | 19% of the gain | PIT-38 return; losses are carried forward for five years |
| Cryptocurrency | 19% of income | Tax arises on exchange into ordinary money or payment for goods; crypto-to-crypto exchange is not taxed |
| Car | 2% PCC or excise of 3.1% and 18.6% | 2% when buying from a private individual; excise on first registration of an imported car: 3.1% for engines up to 2,000 cm³, 18.6% for larger ones |
Real estate: where the main tax hides
The five-year period runs not from the date of the deal but from the end of the year in which the property was bought. A flat bought in March 2021 can be sold tax-free only from 1 January 2027. Before that - 19% of the difference between the sale price and documented costs.
The housing relief (ulga mieszkaniowa) brings the tax to zero: it is enough to spend the proceeds within three years on one's own home - a purchase, construction or mortgage repayment. Citizens of countries outside the European Union and the European Economic Area need a permit from the Ministry of the Interior and Administration to buy a house or land; a flat outside the border zone needs none. More on the page about real estate in Poland.
Inheritance and gifts
A spouse, children, grandchildren, parents, brothers and sisters are fully exempt whatever the amount - but only if they report the inheritance or gift to the tax office within six months (form SD-Z2). Those who miss the deadline pay on the scale of their group.
There are three groups. The first - close relatives, sons-in-law, daughters-in-law and parents-in-law: a tax-free amount of 36,120 zloty and rates of 3-7%. The second - nephews, nieces, uncles and aunts: 27,090 zloty and 7-12%. The third - everyone else: 5,733 zloty and 12-20%.
Car, TV and radio
Poland has no annual tax on passenger cars: it is paid only by owners of lorries heavier than 3.5 tonnes and buses. There is, however, a TV and radio licence fee (abonament RTV), often called the TV tax: 30.50 zloty a month for a TV set or 9.50 zloty for a radio only.
What taxes do non-residents pay and how do Poland's tax treaties work
A non-resident pays tax in Poland only on Polish income, but fees and remuneration under civil contracts are taxed in the harshest way: 20% of revenue, with no expenses and no tax-free amount. A double tax treaty can lower the rate - Poland has about 90 of them, but some have worked only in part since 2023-2024.
| Non-resident's income from Poland | Rate under Polish law | Comment |
|---|---|---|
| Salary for work in Poland | 12% and 32% | On the general scale, as for residents |
| Contracts of mandate and for specific work, fees, remuneration of board members | 20% of revenue | Withheld by the payer; expenses are not taken into account |
| Dividends | 19% | For European Union companies - 0% with a holding of at least 10% for at least two years |
| Interest and royalties | 20% | Treaties reduce it to 0-10% |
| Consulting, advertising, management, accounting and legal services from a foreign company | 20% | Under most treaties no tax is withheld in Poland if the recipient has a residency certificate |
| Rental and sale of Polish real estate | 8.5% and 12.5% on rent; 19% of the gain on sale | The same rules as for residents, including the exemption after five years |
A reduced treaty rate applies only if the recipient holds a tax residency certificate. If a related company receives more than 2 million zloty a year in dividends, interest and royalties, the Polish payer first withholds tax at the full rate, and the recipient then reclaims the overpayment from the tax office.
Treaty rates for selected countries
| Country | Dividends | Interest | Royalties | Status in 2026 |
|---|---|---|---|---|
| Belarus | 10% or 15% | 10% | 0% | Belarus suspended Articles 10, 11 and 13 (dividends, interest, sale of property) from 1 June 2024 until 31 December 2026 |
| Cyprus and the United Arab Emirates | 0% or 5% | 5% | 5% | In force |
| Kazakhstan | 10% or 15% | 10% | 10% | In force |
| Russia | 10% | 10% | 10% | Partly suspended since 8 August 2023 |
| Ukraine | 5% or 15% | 10% | 10% | In force |
The table shows the maximum rates in the treaty texts; the lower dividend rate is for companies with a large stake in the capital. Taxes in Belarus and Ukraine are covered on separate pages.
The agreement with Russia of 22 May 1992 has not been terminated, but since 8 August 2023 Russia has suspended Articles 4-20 and 22, almost everything that limits tax at source. Poland has not suspended it and keeps applying it. Russia withholds tax at its domestic rates for non-residents, covered on the page about taxes for non-residents of Russia, and Poland credits that tax only up to the Polish tax on the same income.
Let us check where you pay tax
Describe your situation in the chat and we will tell you right away where you are tax resident.
When to file returns and what the penalties for being late are
The key date of the Polish tax year is 30 April: by that day every individual files a return for the previous year and pays any balance due. Being late costs 10.5% a year on the debt, and a fine for a petty fiscal offence under the Fiscal Penal Code (Kodeks karny skarbowy) can reach 96,120 zloty in 2026.
| Deadline | What is filed and paid | Who |
|---|---|---|
| By the 15th and the 20th of each month | Social insurance contributions (legal entities by the 15th, sole proprietors by the 20th); by the 20th - PIT and corporate income tax advances, lump-sum tax | Employers, companies, sole proprietors |
| By the 25th of each month | JPK_V7 file and VAT | VAT payers |
| From 15 February to 30 April | Annual returns: PIT-37 (salary), PIT-36 and PIT-36L (sole proprietors), PIT-28 (lump-sum tax), PIT-38 (shares and crypto), PIT-39 (sale of real estate) | Individuals |
| By the end of the third month after the year-end | CIT-8 return and the balance of tax | Companies; with a calendar year - by 31 March |
| 14 days after the transaction | PCC-3 return and the 2% tax | Buyers of flats on the secondary market and of cars from private individuals |
| 6 months | SD-Z2 notification of an inheritance or gift | Close relatives, to obtain the exemption |
An employee has almost nothing to do. The tax office prepares the return itself in the Twój e-PIT service (the name means your e-PIT) using the employer's data. If it is left untouched, the PIT-37 return counts as filed automatically on 30 April.
A sole proprietor chooses the tax regime by the 20th of the month following the first income of the year - usually by 20 February.
What being late costs
- Late-payment interest. From 5 March 2026 - 10.5% a year. The formula: twice the Lombard rate of the National Bank of Poland plus 2 points, but no less than 8%. Those who correct the return themselves within six months and pay within seven days are charged half - 5.25%. If an audit finds understated VAT or excise - 15.75%.
- Fine for a petty fiscal offence (wykroczenie skarbowe). From 480.60 to 96,120 zloty: from one tenth to twenty times the minimum wage. Without a court, on the spot, an inspector can issue a fine of up to 24,030 zloty.
- VAT sanction. For understated VAT the tax office charges an additional liability - up to 30% of the understated amount.
Voluntary disclosure (czynny żal) softens the consequences: those who report a breach themselves before the tax office learns of it, and settle the debt, are released from the fine. The limitation period for tax liabilities is five years from the end of the year in which the payment deadline passed.
What Poland's taxes mean for someone relocating: reliefs and pitfalls
Poland rewards those who earn as a business and is expensive for those on a high salary: a self-employed programmer pays 12% of revenue, while a salaried manager gives up 49 grosz of every zloty above the threshold.
Reliefs worth calculating in advance
| Relief | What it gives | Conditions |
|---|---|---|
| Relief for returning residents (ulga na powrót) | Exemption of salary and sole proprietor income up to 85,528 zloty a year for four years | Three calendar years without Polish residency before the move; Polish citizenship, the Pole's Card, citizenship of a European Union country, or three years of living in a country on the statutory list (European Union countries, the United Kingdom, the United States, Canada and several others) |
| Lump-sum tax on foreign income (ryczałt od przychodów zagranicznych) | 200,000 zloty a year (about 45,700 euros) instead of tax on all foreign income, for up to ten years | Not having lived in Poland for five of the six years before the move; spending at least 100,000 zloty a year on socially important purposes: the economy, science, education, culture, sport |
The arithmetic of the lump-sum tax is simple: 200,000 zloty is 19% of 1.05 million zloty. With smaller foreign dividends and interest the ordinary tax is cheaper, and on top of that 100,000 zloty a year must be spent on public purposes. There is no separate regime for digital nomads: a remote employee of a foreign company who has lived in the country for more than 183 days pays on the general scale on all income.
Who Poland suits
- Programmers and other specialists on contract - provided their status allows a sole proprietorship. 12% or 8.5% of revenue plus fixed contributions: in the example above about a quarter of revenue goes to the state.
- Owners of small companies. 9% corporate income tax and the Estonian regime for those who reinvest.
- Families with children. According to the Organisation for Economic Co-operation and Development, the tax burden on labour for a family with two children and one earner is 14.2%, against 26.2% on average across developed countries.
Who it does not suit
- Employees with a salary above 12,000 zloty a month. The threshold has been frozen since 2022, and half of every raise goes to the state.
- Those who got an ordinary work-based residence permit and counted on a sole proprietorship. What remains is a limited liability company with double taxation, or an employment contract.
- Recipients of income from countries whose treaty with Poland works only in part. That country withholds tax at its domestic rates, and it cannot be credited in full in Poland.
- Investors looking for an exemption on foreign income. Poland taxes a resident's worldwide income from day one, and the 19% on dividends, interest and crypto comes with no deductions.
The tax calculation is worth doing before the move, not after the first return. In the examples above, the choice between an employment contract and a sole proprietorship changes take-home pay by 2,500 zloty a month on the same income. Murblz specialists calculate the options for a specific status and income structure, help open a personal account in Poland and support business registration. The grounds for temporary and permanent residence are on the page Poland: relocation and statuses, and services are in the legal support section.
FAQ
What taxes are taken from a salary in Poland in 2026?
What is the income tax in Poland for foreigners?
How much tax does a sole proprietor pay in Poland?
What is the VAT rate in Poland in 2026?
What is the corporate income tax in Poland?
What tax do people under 26 pay in Poland?
Do tax rates in Poland depend on citizenship?
Does Poland have double tax treaties?
Services
Murblz services in Poland
The tax rate is only half the picture. The other half is where the company sits, where the money is held and who files the accounts. Murblz specialists help with that in the same country. The quote is fixed in writing before work starts.
See also
Related programs and destinations
Similar destinations:
The same program in other countries:
How to send money to Poland in 2026 →
We can help with the transfer: ask in the chat.
Articles about Poland
How to send money from Poland to Ukraine: bank, taxes and recipient details
Read →CUKR card in Poland: a 3-year residence permit for Ukrainians
Read →How to send money from Georgia to Poland in 2026: from a lari account to a Polish account in zloty or euros
Read →How to send money to Poland in 2026: zlotys and euros, from a gift to family to a large sum
Read →Exchanging a driving licence in Poland: a guide for foreigners
Read →Buying a flat in Poland in 2026: prices, taxes, residency
Read →Which Polish tax option to choose?
We compare the standard scale, flat tax and lump-sum revenue tax for your income or business in Poland and calculate contributions. The catalogue covers taxes in every country.
The Murblz consultant replies straight away in the chat on this page. Describe your situation and we will work it out together.
Free consultation