Poland Tax Rates 2026: Personal Income Tax, Corporate Tax, VAT & Withholding Tax

Poland personal income tax rates

The general progressive personal income-tax scale in Poland has applied since 2022 and remains applicable in 2026. Income taxed under the scale benefits from a general tax-free amount of PLN 30,000.

Current position: The former 18%/32% schedule and PLN 3,091 tax-free amount are obsolete. The current scale uses 12% and 32%, with a PLN 30,000 tax-free amount for income taxed under the scale.

Polish law also provides special rates for particular categories of income. Examples include a 19% flat tax that may be elected for qualifying non-agricultural business income, and 19% taxation of specified capital income such as dividends, interest and gains from securities.

Tax residence in Poland

An individual is generally regarded as a Polish tax resident if the person has a centre of personal or economic interests in Poland, or stays in Poland for more than 183 days in the tax year. Applicable double-taxation agreements can modify the result where two countries regard the same person as resident.

Polish tax residents are generally subject to Polish tax on worldwide income, subject to treaty relief. Non-residents are generally subject to Polish tax only on Polish-source income.

Poland corporate income tax rates

The standard corporate income-tax rate is 19%. A reduced 9% rate may apply to qualifying small taxpayers and certain taxpayers beginning business activity where statutory requirements are satisfied. The 9% rate generally applies only where current-year revenues do not exceed the equivalent of EUR 2 million and does not apply to capital gains.

Resident companies are generally taxed on worldwide income, while non-resident entities are taxed on Polish-source income to the extent provided by Polish law and applicable tax treaties. Income attributable to a Polish permanent establishment is generally taxed under Polish corporate income-tax rules.

2026 banking rules: Poland introduced special corporate income-tax rates for banks from 2026. Banks should apply the dedicated rules rather than the general summary above.

Capital gains tax in Poland

Poland does not use one single capital-gains rate for every asset. For individuals, income from the sale of shares, securities and certain financial instruments is generally taxed at 19%. Dividends and specified interest income are also generally taxed at 19%.

Sale of private real estate

Where an individual sells qualifying real property outside a business before five years have elapsed, counted from the end of the calendar year in which the property was acquired or built, the resulting income is generally subject to 19% tax. A housing-purpose exemption may be available where statutory conditions are met.

After the five-year period has expired, a private sale covered by these rules is generally outside Polish PIT and no PIT-39 return is required for that transaction.

Withholding tax in Poland

Polish withholding tax applies to specified Polish-source payments, particularly payments to non-residents. Domestic statutory rates can be reduced or eliminated by an applicable double-taxation treaty or EU-law exemption where all legal conditions, documentation and beneficial-owner requirements are satisfied.

Poland also operates specific withholding-tax collection, pay-and-refund, due-diligence and beneficial-ownership rules. The actual rate and collection method should therefore be checked for the particular payment and recipient.

Poland Value-Added Tax (VAT)

The standard VAT rate in Poland is 23%. Reduced rates of 8% and 5%, and a 0% rate, apply to specified goods, services and transactions where the statutory conditions are met.

Tax return filing and payment deadlines

For individuals, the main annual PIT filing period is generally from 15 February to 30 April of the year following the tax year. Employers and other payers normally deduct and remit PIT advances during the year where the payer rules apply.

Companies generally file the annual CIT-8 return by the end of the third month following the end of the tax year and pay the final corporate income tax due by the same deadline.

Tax assessment objections and appeals

Polish tax procedure provides administrative review and judicial review mechanisms for taxpayers who disagree with a tax decision. The correct route and deadline depend on the type of decision and procedure. Taxpayers should follow the appeal instructions contained in the decision and current Polish tax-procedure rules.