Taxation – Poland (TX – POL)
Tax Tables
TAX RATES AND ALLOWANCES – JUNE AND DECEMBER 2024
The following tax rates and allowances and social security contribution (ZUS) rates for
2022 are to be used in answering the questions.
Personal income tax (PIT)
Up to PLN 120,000
Tax amounts to
12% of the base less PLN 3,600
PLN 120,000 and above
PLN 10,800 plus 32% on the excess over PLN 120,000
Tax free amount:
PLN 30,000
Flat rate costs
Monthly deduction
PLN 250
(150%)
PLN 300
(150%)
Annual deduction
PLN
3,000
4,500
3,600
5,400
Employer no >1
Commuting
x
✓
x
✓
x
x
✓
✓
Various personal income tax reliefs and thresholds
Selected competition prizes
PLN
2,000
Social Fund
Company car use benefit
1,000
400
Daily meal allowance (dieta)
Daily meal allowance for work/travel abroad
Motor car allowance (per km)
Personal use of cars cost factor (fixed asset)
(not part of business assets)
Moving tax residence to Poland relief
J24/D24
30
€42
1
75%
20%
85,528
1
Child deduction
First and second child
Third child
Fourth and subsequent children
Maximum taxpayer income for single child deduction
Young taxpayers exemption (under 26 years old)
Deduction per
child
PLN
1,112
2,000
2,700
PLN 112,000/56,000
PLN 85,528
Other personal income tax rates
Donation limit
Capital gains rate
Tax on selected prizes
Tax on undeclared sources of income
6%
19%
10%
75%
Flat rate tax (ryczalt)
Revenue limit
Free professions
Commercial and financial professions
Medical and engineering
IT
Real estate trading
Other services and rent
Production
Trade
PLN 2,000,000
17%
15%
14%
12%
10%
8·5% < (100,000 PLN) > 12·5%
5·5%
3%
Health service contribution
The rate of health service contribution is 9% of the base.
HSC base flat rate thresholds and basis %
< PLN 60,000
< PLN 300,000
> PLN 300,000
IP
Deduction:
Flat rate on income
Flat rate on revenues
Tax card
J24/D24
60%
100%
180%
75%
PLN 8,700
50%
19%
2
Corporation tax
Corporate income tax rate
Small entrepreneurs rate (limit €2,000,000)
Innovation box rate
Donation rate
Personal car use
Interest deduction limit
Loss carried forward cap
19%
9%
5%
10%
75%
30% tax EBITDA or PLN 3,000,000
PLN 5,000,000
Transfer pricing thresholds
Asset and financial transactions
Services and other transactions
PLN 10,000,000
PLN 2,000,000
Withholding tax
Basic dividend withholding tax rate
Basic interest, royalties and intangible services withholding tax rate
Pay and refund threshold
19%
20%
PLN 2,000,000
Tax depreciation rates
Buildings – Residential
– Other
1·5%
2·5%
Engineering objects
4·5%
General machinery
14%
Transport means
Computer equipment
Office and other equipment, furniture
Licence/software
Own research and development (R&D) products
Other intangibles
Residential property deemed value per square metre
Low value assets
Passenger car limit
J24/D24
20%
30%
20%
50%
100%
20%
PLN 988
PLN 10,000
PLN 150,000
3
Social security contributions (ZUS)
Insurance (Ubezpieczenie)
Retirement pension
Disability pension
Sickness benefit
Accident benefit (assumed)
Work fund (Fundusz pracy)
Polish guaranteed workers’ benefit (Fundusz
gwarantowanych swiadczen pracowniczych)
Upper earnings limit
Employer
Employee
9·76%
6·50%
–
1·67%
2·45%
9·76%
1·50%
2·45%
–
–
0·10%
–––––––
20·48%
–––––––
–
–––––––
13·71%
–––––––
PLN 208,058
Standard individual business activity factor 60%
Start up factor
30%
Average and minimum monthly salary
Assumed minimum salary
Assumed average salary
PLN
3,500
7,000
Value added tax (VAT)
Standard rate
Low value assets
Registration limit
23%
PLN 15,000
PLN 200,000
Penalty interest
12% p.a.
Exchange rate
€1:PLN 4·5
J24/D24
4