Poland » Taxes

Income Tax	VAT	Real Estate Tax	Gift Tax

Income Tax

A property owned by a company and generating an income is subject to a tax of 30%. A resident is subject to a 17-47% income tax based on the amount of income earned in Poland.

VAT

Residential rentals and sales are subject to 22% GST.

Real Estate Tax

Real estate tax applies to all sectors, including individuals and public bodies. Some local authorities allow a reduction of up to 50% on the amounts in the following as residential building, commercial building, other buildings, plot for commercial purposes, other plot with 0.38, 13.47, 4.49, 0.46 and 0.06 payment per sq. meter respectively.

Gift Tax

In Poland, there is an inheritance tax and a tax on gifts. For a foreign resident, the tax liability is in respect of assets that are located in Poland. The percentage of tax payable is between 7% and 20%.