Taxes
Polish tax system – fully compliant with EU standards
| Most important taxes | Rates |
| PIT – personal income tax | 18%, 32% |
| CIT – corporate income tax | 19% |
| VAT – goods and services tax | 22% – base rate7%, 3%, 0% – depending on goods and services |
Local taxes and fees in effect in 2010
| No. | Fee | Annual rate | ||
| 1. | Taxes on buildings or their parts | residential | PLN 0.62 | per 1 m2 usable area |
| used for business activity and residential house or their parts for business activity | PLN 20.18 | per 1 m2 usable area | ||
| used for business activity related to trading in qualified seeds | PLN 8.88 | per 1 m2 usable area | ||
| used for business activity related to healthcare | PLN 4.10 | per 1 m2 usable area | ||
| other, including used for paid public activity by public good entities | PLN 6.81 | per 1 m2 usable area | ||
| 2. | Land property tax | related to business activity, regardless qualification in land and property register | PLN 0.77 | per 1 m2 usable area |
| under lakes, used as retention reservoirs or hydropower plants | PLN 4.04 | per 1 m2 usable area | ||
| other, including used for paid statutory public good activity by public good organisations |
PLN 0.33 | per 1 m2 usable area | ||
| 3. | Building structure tax | 2% of property value based on Art. 4 paragraph 1.3 and paragraphs 3-7 | ||
| Fee related to council land lease | Monthly fee |
|
• designated for production up to 500 m2 |
PLN 3.51 + 22% VAT |
| Attachment | Size |
|---|---|
| Information concerning draft resolutions of the City Council in Szczecin on approving aid programmes | 27.17 KB |
