Taxes

Taxes

The Polish fiscal system fully conforms to EU standards

 

The highest taxes Tax rates
PIT – personal income tax 18%, 32%
CIT – corporate income tax 19%
VAT – good and services tax 23% - the base rate 8%, 7%, 5%, 0%, exempt from tax, depending on the foods or services

Local taxes and charges applicable in 2017

No. Tax/charge Annual rate
1. Property tax on buildings or their parts residential PLN 0,70 Per 1m² of usable floor space
related to conducting business activity, and residential buildings or their parts used for conducting business activity PLN 22,66 Per 1m² of usable floor space
used for conducting business activity in the field of selling qualified planting materials PLN 10,59 Per 1m² of usable floor space
related to providing health benefits as defined in the treatment-activity regulations, used by entities providing such benefits PLN 4,61 Per 1m² of usable floor space
on residential buildings, including those used for conducting paid statutory public-benefit activities by public-benefit organisations PLN 7,62 Per 1m² of usable floor space
2. Tax on land related to conducting business activities regardless of land and building classification PLN 0,89 Per 1m² of usable floor space
under lakes, occupied by reservoirs, storage reservoirs, or hydroelectric power plant reservoirs PLN 4,54 Per 1m² of usable floor space
other, including used for conducting paid statutory public-benefit activity by public-benefit organisations PLN 0,46 Per 1m² of usable floor space
3. Tax on buildings and structures 2% of their value determined under Article 4 Section 1 pt 3 and Sections 3-7 of the Act on Local Taxes and Charges

 Resolution No XXIII/546/16 of Szczecin City Council from 18 October 2016 (polish version)