Other Personal Income Tax Rates

Rate	Description
0.035%	Income tax on revenues from ownership or co-ownership of a building or buildings located on the territory of Poland, constituting an asset related to business activity and used based on the lease or rent contract or other contract, whose initial value exceeds the amount of PLN 10,000,000
3%	Tax on income from unrealized profits of natural persons (exit tax), if the tax value of an asset is not determined
4%	The rate of solidarity payment (on the income of a natural person exceeding the amount of PLN 1,000,000 annually)
5%	Tax on the qualified income of qualified intellectual property rights obtained by the taxpayer within the non-agricultural business activity
10%	Flat rate tax on revenues from winnings in competitions, games and bets or bonus sales obtained in an European Union Member State or in another European Economic Area State
10%	Flat rate tax from benefits received by old-age or disability pensioners or persons receiving teacher compensation benefits from former workplaces or trade unions
10%	Flat rate tax from revenues received by entities with a limited tax liability in Poland: from fees payable for the export of cargo and carriage of passengers accepted for transport in Polish ports by foreign sea commercial shipping enterprises, except transit cargo and transit passengers earned in the territory of the Republic of Poland by foreign air shipping enterprises, excluding revenues from scheduled air passenger transport, the use of which requires the possession of an air ticket by the passenger
10%	Flat rate tax on the amounts of withdrawals from an individual pension security account (IKZE) and the amounts of benefits from the accumulation of savings on the PEPP subaccount kept in accordance with the regulations being in force on the territory of an EU member state other than Poland
12%	Flat rate tax from the revenues from, inter alia, mandate agreement and specific task agreement, if the due amount stipulated in the agreement concluded with a person who is not an employee of the tax payer does not exceed the amount of PLN 200
19%	Flat rate tax on revenues from business activity other than agricultural
19%	Flat rate tax on income from, inter alia, disposal against payment of securities or derivatives, the exercising of rights attached thereto, disposal of shares and shares in a cooperative against payment and from taking up shares or contributions in a cooperative in exchange for a contribution in kind, and from the redemption, repurchase, deletion or other annihilation of participation titles in equity funds
19%	Flat rate tax on income from disposal of virtual currencies against payment
19%	Flat rate tax on income from the disposal against payment of immovable property
19%	Flat rate tax on income (revenues) from, inter alia, interest on loans, dividends and other income from participation in the profits of legal entities, interest and discount on securities, income from the redemption by the issuer of bonds on which periodic benefits are due, interest on cash deposited in the taxpayer's account, benefits received from the income of an equity fund (received from other titles than the redemption, repurchase, deletion or other annihilation of the participation titles in the fund), certain distributions from an employee equity plan, OFE, IKE and PEPP
19%	Flat-rate tax on income from receipt of assets in connection with the liquidation of a company that is not a legal person, withdrawal of a partner from such a company or a reduction of the share in the capital of such a company, as a result of which Poland loses the right to tax income from the sale of these assets
19%	Income tax from income of a controlled foreign corporation (CFC)
19%	Tax on income from unrealized profits of natural persons (exit tax), if the tax value of an asset is determined
19%	Flat-rate tax on benefits received from banks and other financial institutions in connection with promotions offered by these entities
20%	Flat rate tax on certain incomes of uniformed service officers and soldiers
20%	Flat rate tax on revenues gained by persons with limited tax liability in Poland from the following: from the activities performed personally, such as i.a., artistic, literary, scientific, coaching activities, participation in management board, supervisory board or other governing body of a legal entity, from rendering of services based on mandate agreement or specific task agreement, from interest, copyright or related rights, from rights to inventive designs, trademarks or ornamental designs, including from the sale of those rights, from fees for the provision of services related to artistic, entertainment or sport-related activities, for the provision of: advisory services, accounting services, market research services, legal services, advertising services, management and control, data processing, personnel recruitment services, guarantees and suretyships and similar services.
70%	Sanction tax rate from some severance indemnities and compensations based on agreements regarding management, if an entity obliged to pay them is a company, in which the State Treasury, a territorial self-government unit, association of the territorial self-government units, a state legal person or a municipal legal person holds directly or indirectly majority of votes at the shareholders‘ meeting or at the general assembly
75%	Sanction tax rate on: income not covered by the disclosed sources or income from undisclosed sources, income gathered in more than one individual pension account, in case the savings are gathered in more than one IKE-account or in more than one PEPP sub-account (if the provisions of the PEPP Act do not provide for this possibility)
PLN 200,000 + min. PLN 100,000	Flat-rate tax on foreign revenues, regardless of their amount, for people who have transferred their tax residence to the territory of Poland

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