Rate

Description

0.035%

Income tax on revenues from ownership of a building or buildings, leased, rent or let based on a similar contract, whose initial value exceeds the amount of PLN 10,000,000

3%

Tax on income from unrealized profits of natural persons, 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 pensioners or old-age pensioners from previous work establishments and/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,
• earned in the territory of the Republic of Poland by foreign air shipping enterprises.

10%

Flat rate tax on the amounts of withdrawals from an individual pension security account

10%

Additional tax liability of a sanctioning nature, inter alia if the tax authority determines that:

• the taxpayer has obtained a tax advantage that in these circumstances is contrary to the subject or purpose of the tax act or its provisions,
• the taxpayer obtained a tax advantage due to the abuse of double taxation treaties,
• the main or one of the main purposes of a merger or division of a company, exchange of shares or non-cash contribution is to avoid or evade taxation,
• the taxpayer used non-market-based settlement mechanisms in transactions covered by transfer pricing regulations,
• the withholding tax remitter submitted statements provided for in the regulations, which were false, he did not carry out the required verification of the recipient of the receivables or the verification undertaken by the tax remitter was not adequate to the nature and scale of the activity of the tax remitter.

17%

Flat rate tax from the revenues from, inter alia, mandate agreement and specific task agreement, if the amount stipulated in the agreements 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 revenues from, inter alia, disposal against payment of securities or derivatives, the exercising of rights attached thereto and on sale of virtual currencies

19%

Flat rate tax on revenues from the disposal against payment of immovable property

19%

Flat rate tax on revenues from, inter alia, interest rates, dividends, securities interest

19%

Income tax from income of a controlled foreign corporation (CFC)

19%

Tax on income from unrealized profits of natural persons, 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 some of the revenues 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 from: 

• Income not covered by the disclosed sources or income from undisclosed sources of revenue,
• Revenues gathered in more than one individual pension account (IKE), in case the savings are gathered in more than one individual pension account.