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Poland tax

Tax residence: More than 183 days in tax year. 2 special regimes for new residents: Flat 19% tax on business income and IP Box preferential rate on qualified intellectual-property income.

Checked against official sources on Change log

Tax residence

Special regimes for new residents

Special regime

Flat 19% tax on business income (podatek liniowy)

19% tax

Details
  • On: Business income (revenue minus costs) for the linear option
  • Who: Sole traders can choose 19% on business income instead of the 12%/32% scale

Sole traders can elect a single 19% rate on business income instead of the 12%/32% scale; lump-sum tax on recorded revenue (ryczałt) is a further option. 2 1

Taxed on

Business income (revenue minus costs) for the linear option; revenue for the lump-sum option.

Who it applies to

  • Sole traders can choose 19% on business income instead of the 12%/32% scale; lump-sum tax on recorded revenue (ryczałt) is a third option and is not available for activities such as pharmacies and currency exchange.
  • Spouses cannot be taxed jointly if a partner chooses the linear tax or the lump sum.

Exclusions

  • The tax card (karta podatkowa) is open since 2022 only to those who already used it before 2022.

Visas

Available to foreigners entitled to run a business.

Other taxes

Health insurance contribution is 4.9% of income under the linear tax, with a minimum of PLN432.54 (≈ $110) a month from 1 February 2026 to 31 January 2027; under the lump sum it is 9% of a flat base.

Checked against official sources on Change log

Special regime

IP Box preferential rate on qualified intellectual-property income

5% tax

Details
  • On: Income from qualified intellectual property
  • Who: Taxpayer conducts R&D activity producing qualified IP and earns income from it

5% rate on income from qualified intellectual property rights (qualified IP) created, developed or improved through research and development activity. 1

Taxed on

Income from qualified intellectual property.

Who it applies to

  • Taxpayer conducts R&D activity producing qualified IP and earns income from it.

Visas

Independent of permit.

Checked against official sources on Change log

Standard rules and foreign-source income

Standard rules

Personal income tax scale (general rules)

Details
  • Limit: PLN 120k/yr ≈ $31k

12% on the tax base up to PLN 120,000 (≈ $30,600) and 32% on the excess; tax-reducing amount PLN 3,600 (≈ $920) (page updated 24 June 2026). 1

Taxed on

Income (revenue minus costs) of an individual under the general rules.

Who it applies to

  • Resident individuals taxed on income under the general rules; the scale applies to income from business and employment.

Limits

  • PLN 120,000 a year (≈ $30,600) · Upper limit of the 12% band; 32% on the excess.
  • PLN 3,600 a year (≈ $920) · Tax-reducing amount.
  • PLN 30,000 a year (≈ $7,640) · Business income above which monthly or quarterly advances become due.

Visas

Independent of permit.

Other taxes

Health and social contributions apply separately.

Checked against official sources on Change log

Standard rules

Ordinary taxation of tax residents on worldwide income

Worldwide income

Details
  • On: Worldwide income of Polish tax residents
  • Who: Polish tax residence: centre of personal or business interests

Persons resident in Poland for tax purposes have unlimited tax liability and settle all income in Poland, earned both in Poland and abroad, using the treaty exemption or credit method for foreign-source income. 3 4

Taxed on

Worldwide income of Polish tax residents; Polish-source income of non-residents.

Who it applies to

  • Polish tax residence: centre of personal or business interests (centre of life interests) in Poland, or stay in Poland longer than 183 days in the tax year.
  • A person with the centre of interests in Poland is a resident even if abroad more than 183 days.

Days in the country

  • More than 183 days in tax year · Staying in Poland more than 183 days in the tax year makes the person a Polish tax resident.

Tax residence

Where two states claim residence under a treaty, the permanent home decides, then the centre of vital interests, then habitual abode. The 12%/32% scale is in “Personal income tax scale”.

Visas

Independent of the residence permit.

Checked against official sources on Change log

VAT, social security and other taxes

Questions people ask

When do you become a tax resident in Poland?

More than 183 days in tax year (Staying in Poland more than 183 days in the tax year makes the person a Polish tax resident).

Who qualifies for Flat 19% tax on business income?

Sole traders can choose 19% on business income instead of the 12%/32% scale; lump-sum tax on recorded revenue (ryczałt) is a third option and is not available for activities such as pharmacies and currency exchange. Available to foreigners entitled to run a business.

Who qualifies for IP Box preferential rate on qualified intellectual-property income?

Taxpayer conducts R&D activity producing qualified IP and earns income from it. Independent of permit.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

Sources (4)

Official sources

  1. Taxation according to the tax scale · National Revenue Administration (podatki.gov.pl) · checked 2026-10-10
  2. Which PIT form to choose for a business · Business portal (biznes.gov.pl) · checked 2026-10-10
  3. Gdzie placic podatki od dochodow zagranicznych (where to pay tax on foreign-source income) · Ministry of Entrepreneurship and Technology, biznes.gov.pl · checked 2026-10-10
  4. PIT dla osob fizycznych - informacje podstawowe · Ministry of Finance, podatki.gov.pl · checked 2026-10-10