Poland - Tax Guide for Freelance Contractors
Welcome to our guide to Polish Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Poland.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Poland. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Poland.
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Polish Income Tax
Polish Social Security
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Umbrella and Contract Management Services in Poland
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Tax residents in Poland: are liable to pay Polish tax on their worldwide income,
Non tax residents in Poland: are liable to pay tax on Polish-source income only.
Individuals will be regarded as tax residents:
- if they have their centre of personal or economic interests in Poland,
- if their stay in Poland exceeds 183 days in a tax year.
As a general rule, spouses are taxed separately, but in some cases they can elect to file jointly including if they have their residencies in different EU member states.
Taxable income includes:
- all other payments or benefits made on behalf of the employee.
Certain deductions are permissible for 2012 including:
- contributions to voluntary pension plans,
- certain donations,
- personal home internet access is deductible up to PLN 760 per year,
- personal allowance of PLN 3'091,
- allowance of PLN 1'112.04 per minor child or children under the age of 25 if they continue to study.
Income tax rates for 2012:
- 18.00% from PLN 3’091 up to PLN 85’528,
- 32.00% over PLN 85’528.
Annual tax returns must be filed by 30 April in the year following the tax year.