Tax advice for individuals and businesses: income tax, VAT, transfer pricing and tax dispute resolution.
Filter by specialisation
Tax residency is determined by factors including days spent in the country, centre of life, and domicile. A tax lawyer can assess your situation and advise on any reporting obligations.
Purchase taxes, annual property taxes, rental income tax and capital gains tax all apply differently by jurisdiction. Always take tax advice before completing a property purchase.
Browse our verified directory of law firms across Poland's major cities. All listed firms offer English-language legal services to expats and foreign nationals.
Find My Lawyer in 60 SecondsPolish tax law is codified in: UPDOF (Ustawa o podatku dochodowym od osób fizycznych — PIT); UPDOP (Ustawa o podatku dochodowym od osób prawnych — CIT); UPTU (Ustawa o podatku od towarów i usług — VAT/PTU); and Ordynacja podatkowa (Tax Procedures Act). The Polski Ład reform (2022) and its correction — Nowy Polski Ład (2023) — fundamentally altered income tax rates, the health insurance premium structure, and introduced new reliefs.
| Income Band (PLN) | Rate | Tax Due |
|---|---|---|
| 0 – 30,000 PLN | 0% (kwota wolna — tax-free allowance) | 0 |
| 30,001 – 120,000 PLN | 12% | (income − 30,000) × 12% |
| Above 120,000 PLN | 32% | 10,800 PLN + (income − 120,000) × 32% |
Solidarnościowy podatek (solidarity tax): additional 4% on income above 1,000,000 PLN (UPDOF art. 30h).
| Tax Regime | ZUS Health Rate | Deductibility |
|---|---|---|
| PIT standard (12%/32%) | 9% of income | Not deductible from PIT; not deductible from base since 2022 |
| PIT liniowy (flat 19%) | 4.9% of net income (min. 314.96 PLN/mth 2025) | 50% of premium deductible from income (max 10,200 PLN/yr from Jan 2023) |
| Ryczałt od przychodów (lump-sum) | Fixed: 419.46 PLN/mth (income ≤60k) / 699.11 PLN (60k–300k) / 1,258.39 PLN (>300k) | 50% deductible from income |
| Rate | Applies To |
|---|---|
| 23% (standard) | Most goods and services |
| 8% | Construction of residential buildings (≤150 m²); hotel/hospitality; selected food |
| 5% | Basic foodstuffs; books/e-books; medicine (non-listed) |
| 0% | Export; intra-EU B2B supplies; certain financial services |
JPK_VAT (Jednolity Plik Kontrolny): monthly electronic VAT reporting mandatory for all VAT-registered entities (Ordynacja podatkowa art. 193a). SLIM VAT 3 (2024): simplified VAT for small importers; increased threshold for quarterly returns to 4M PLN.
Kamil, a software developer earning the equivalent of 180,000 PLN/year, compared employment (umowa o pracę) vs B2B (JDG with liniowy PIT). UoP: PIT 12%/32% = ~24,900 PLN; ZUS employee contribution ~28,800 PLN; employer cost: additional 17,000 PLN ZUS; net take-home: ~127,000 PLN. JDG liniowy: CIT/PIT 19% = ~34,200 PLN; ZUS składka zdrowotna 4.9% = ~7,500 PLN; ZUS społeczna (minimum 2024): ~15,100 PLN; deductible expenses (laptop, software, phone, co-working): 12,000 PLN; net take-home: ~111,000 PLN — but business deductibility of expenses, VAT recovery, and ability to invoice multiple clients provides significant flexibility. Result: UoP marginally higher net for this income level; B2B more advantageous above 250,000 PLN/year.
