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Taxes Poland
in
A presentation brought to you by
LawyersPoland.eu
Poland is located at the heart of Europe and it is one of the
countries that offers a very attractive business climate for
foreign companies, along with a large internal market, full
foreign ownership and access to talented workforce, with
lower labour costs compared to Western Europe.
The logistical and
geographical
advantages, as well as
the overall taxation
regime are key issues to
consider when basing a
company in Europe.
What's more, Poland
offers important
advantages in many key
business sectors.
Companies are
considered tax residents
in Poland if they are
managed from the country
or if their registered seat
is located in a Polish city.
Resident companies are
taxed on their worldwide
income.
Non-resident companies in Poland are
taxed only on the income derived from
Poland.
Foreign-source income obtained by tax
residents is generally treated the same
way as Polish-source income.
Branches are taxed in the same manner
as subsidiaries, meaning that the same
tax rate applies in their case.
Corporate tax is levied on the Polish
company's profits.
These include capital gains as well as
other income, namely business or
trading income.
Normal business expenses can be
deducted.
The corporate income tax rate in
Poland is 19%.
A lower, 9% rate applies on income
excluding capital gains and it is
available for small taxpayers and
new businesses with revenues not
exceeding a certain amount in the
concerned tax year.
23% standard rate;
two preferential rates of 5% and 8%;
0% rate or exemption for certain types of goods.
The value-added tax in Poland has the following rates:
withholding taxes;
social security contributions;
real property tax;
stamp duty;
excise tax and other special
taxes.
Other taxes for companies in Poland
include:
Our tax lawyers in Poland
can offer you more details
about the taxation regime,
the tax exemptions and
incentives available to
companies as well as the
main tax reporting and filing
requirements.
Thank You for Watching!
Contact us at:
www.lawyerspoland.eu
clients@lawyerspoland.eu

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Taxes in Poland

  • 1. Taxes Poland in A presentation brought to you by LawyersPoland.eu
  • 2. Poland is located at the heart of Europe and it is one of the countries that offers a very attractive business climate for foreign companies, along with a large internal market, full foreign ownership and access to talented workforce, with lower labour costs compared to Western Europe.
  • 3. The logistical and geographical advantages, as well as the overall taxation regime are key issues to consider when basing a company in Europe. What's more, Poland offers important advantages in many key business sectors.
  • 4. Companies are considered tax residents in Poland if they are managed from the country or if their registered seat is located in a Polish city. Resident companies are taxed on their worldwide income.
  • 5. Non-resident companies in Poland are taxed only on the income derived from Poland. Foreign-source income obtained by tax residents is generally treated the same way as Polish-source income. Branches are taxed in the same manner as subsidiaries, meaning that the same tax rate applies in their case.
  • 6. Corporate tax is levied on the Polish company's profits. These include capital gains as well as other income, namely business or trading income. Normal business expenses can be deducted.
  • 7. The corporate income tax rate in Poland is 19%. A lower, 9% rate applies on income excluding capital gains and it is available for small taxpayers and new businesses with revenues not exceeding a certain amount in the concerned tax year.
  • 8. 23% standard rate; two preferential rates of 5% and 8%; 0% rate or exemption for certain types of goods. The value-added tax in Poland has the following rates:
  • 9. withholding taxes; social security contributions; real property tax; stamp duty; excise tax and other special taxes. Other taxes for companies in Poland include:
  • 10. Our tax lawyers in Poland can offer you more details about the taxation regime, the tax exemptions and incentives available to companies as well as the main tax reporting and filing requirements.
  • 11. Thank You for Watching! Contact us at: www.lawyerspoland.eu clients@lawyerspoland.eu