Europe
Poland: tax at a glance
An EU member with a progressive personal income tax that rises to 32%, plus a 4% solidarity levy. Corporate tax and capital gains tax both sit at 19%, and a new lump-sum regime targets wealthy new residents.
Ways to relocate to Poland
The residency and citizenship routes that lead here, weighed against the tax picture above.
Polish Lump-Sum Regime
Tax regime
Karta Polaka
Citizenship by descent
Polish Citizenship by Descent
Citizenship by descent
Poland Business Residence
Business & founder
Polish Naturalisation
Citizenship by naturalisation
The taxes
- Personal income (top)
- 32%Progressive rates of 12% and 32% apply above PLN 120k, plus a 4% solidarity levy on income over PLN 1m. Business income can opt for a flat 19% rate instead.
- Corporate income
- 19%
- Capital gains
- A flat 19% rate, known as the Belka tax, on shares, funds and interest.
- VAT / VAT, known locally as PTU.
- 23%
- Dividends (WHT)
- 19%
- Interest (WHT)
- 20%
- Royalties (WHT)
- 20%
- Social security (employee)
- Around 13.7%, plus 9% for health insurance.
- Social security (employer)
- ~20.5%
- Wealth tax
- None
- Inheritance / estate
- Inheritance and gift tax applies, though close family members are exempt.
- Property tax
- A local real estate tax set by the municipality, based on area rather than value.
- Other
- A 4% solidarity levy on annual income above PLN 1m.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
A lump-sum regime on foreign income, known as ryczalt. It charges a flat PLN 200,000 a year covering all foreign-source income, no matter how much you actually earn, for 10 years. Poland also offers an IP Box at 5% and a returnee relief called ulga na powrot.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.