Poland’s taxation structure is a complex system that plays a vital role in the country’s economic strategy, aiming to balance the generation of revenue with promoting growth and investment. This system includes various taxes, all regulated by intricate rules and rates. For businesses, investors, and individuals, a thorough understanding of this environment is crucial for effective financial management and ensuring compliance.

Taxation system
Poland’s taxation system is structured to support domestic fiscal policies while meeting international obligations, providing a systematic yet flexible approach to taxation. It may include various elements such as flat rates, progressive scales, and specific exemptions that correspond with the nation’s economic goals and social aims. Grasping the complexities of these tax structures is essential for maximizing financial results, maintaining compliance, and taking advantage of permissible opportunities within the legal system.

Capital gains tax
Capital gains, which encompass dividend and interest income, are subject to a flat tax rate of 19%. This income is not eligible for the tax-free allowance.