As a rule expatriates and natives pay
the same taxes in Poland. Of course, there are
exceptions and they benefit the former.
is included in the price of
almost every product and service you purchase.
Foreigners can reclaim VAT levied on goods they
had bought in Poland and took abroad (in fact, out of the European
Union). And the tax
is naught in case of all exports to countries beyond the EU. It is also nil
as regards some international transportation
services, financial and insurance products, cultural services,
and agriculture machinery. Otherwise VAT amounts to 5 percent for unprocessed
food and books,
to 8 percent for most foodstuffs,
tourist services (e.g.
your hotel and restaurant bills), transportation
services (e.g. bus tickets), children-care goods, newspapers and magazines, health-care goods,
construction and renovation of flats and houses up to 150 sq m
and 300 sq m respectively, communal services (e.g.
water distribution) and fertilizers, and to 23 percent for practically everything else.
As regards real estate the Value Added Tax for newly built residential property is 8 percent for
flats of 150 sq meters or smaller and houses of 300 square
meters of less. Any surface area above the limit is taxed at
duty (Polish 'akcyza')
is a ‘sin tax’ of sorts,
included alongside VAT in the price of such
products (both domestic and imported) as tobacco, alcohol, motor fuels,
playing cards, firearms, cars, yachts and boats.
income tax (PIT)
is paid both by
Poland’s citizens and by permanent residents.
Having lived in the country for 184 days or more
over a calendar year the latter have their
overall income taxed unless they represent foreign
company in Poland or work for a corporation
established with foreign capital. Otherwise only
the Polish earnings are taxable. The personal income tax is
paid on a monthly basis and the deadline for yearly tax
returns is April 30.
2011 the top personal
income-tax rate is levied on earnings above 85,528 Polish
zloties per year and it
amounts to 32 percent. The first 3,091 zlotys earned in the year are
free of tax, while income exceeding this figure but lower than 85,528
zloties is taxed at 18 percent.
taxed are one-off earnings. For instance receipts from interest and
intellectual property are subject to a flat tax
of 20 percent. Also, dividends are taxed at 15 percent,
while profits from stock sales incur 19% tax. Receipts from real estate sales
are taxed at 10 percent for properties acquired in the years 2001 to
2006, whereas sellers of estates purchased in 2007 or later pay
the 19-percent tax on the profits less costs such as fees of the
note that Poland has tax treaties with 60-plus
nations, including the USA, the UK, and Germany alongside the rest of developed
countries, which ensure no income is
income tax (CIT)
applies to firms.
Companies incorporated or headquartered in Poland
are subject to CIT on their overall income, the
rest only on the chunk earned on the Polish soil.
Net proceeds, less depreciation of fixed assets
and intangibles, are liable to 15-percent tax. Loss incurred one year
can be offset against income over five subsequent
years. And, sure thing, there are various
allowances and exemptions.
real estate tax,
transportation tax imposed on trucks and buses,
inheritance and donations tax, agricultural tax,
forestry tax, dogs tax – cannot exceed limits
set by general law.
inheritance, donations, and loans from the immediate family –
i.e. parents, stepparents, grandparents, children,
stepchildren, grandchildren, spouses, and siblings – are
free of tax when gained after January 1, 2007 but one needs to
file an appropriate tax return no later than 30 days after the
apply to such legal acts as
applications to authorities, certain documents,
official certificates, permits, etc.
such as sale and exchange contracts, loan
agreements, articles of association, etc. –
are subject to a stamp duty of sorts called 'podatek od
czynnosci cywilnoprawnych'. It applies to transactions dealing with goods
situated in Poland or property rights exercised
in Poland, and also whenever the purchaser has
its registered office or residence in Poland and
the acquisition takes place in Poland. For
instance, one pays two percent of the market value of real
estate or other goods being sold or swapped, between 0,1% and 2% of the authorized
capital under articles of association, and two percent of
the sum a company borrows.
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