Direct taxes - Personal Income Tax

    Generic part

    Personal income tax
    Podatek dochodowy od osób fizycznych
    PL - Poland
    PLN
    Date
    Year
    1992/01/01
    2018/01/01
    2018/02/07 15:22:38

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    PL - Poland
    No Yes

    Taxpayers

    Who is liable for the tax?

    • Residents
    • Non-Residents

    Tax object and basis of assessment

    As general rule, taxable income under personal income tax includes

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind (company car, meal cheques, etc)
    • Pension income
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special saving accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on immovable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered for residents

    Domestic income
    Worldwide income (subject to double-tax relief)

    Domestic-source income of non-residents is

    Taxed
    Not Taxed

    Employment incomes of married couples are

    Taxed jointly
    Taxed separately

    Benefits in kind

    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation

    Deductions, Allowances, Credits, Exemptions

    Deductions from the tax base

    • Child care expenses
    • Educational expenses
    • Sport activities expenses
    • Medical expenses
    • Travel expenses
    • Interest on mortgages
    • Capital from mortgages
    • Interest from loans other than mortgages
    • Alimony obligations under law
    • Donations
    • Contributions to supplementary pension or health insurance
    • Contributions to life insurance funds
    • Investments in companies located in specific regions or active in specific businesses
    • Investments in eco-friendly or energy-efficient goods
    • Investment in IT materials or e-services
    • Membership fees to Unions
    • National, regional or local taxes

    Deduction for professional expenses, in particular for employees

    • No deduction
    • A lump-sum amount:
    1,335
    • In percentage of income:
    • Based on real expenses
    • Capped

    Deduction for professional expenses, in particular for self-employed

    • No deduction
    • A lump-sum amount:
    • In percentage of income:
    • Based on real expenses
    • Capped

    Deduction for child care expenses

    • No deduction
    • A lump-sum amount:
    • In percentage of income:
    • Based on real expenses
    • Capped

    Allowances

      in EUR/National Currency or % of tax base
    0

    Credits

      in EUR/National Currency or % of tax base
    1,112.04
    1,112.04
    2,000.04
    2,700
    • Child care expenses
    • Educational expenses
    • Sport activities expenses
    • Medical expenses
    • Travel expenses
    • Interest on mortgages
    • Capital from mortgages
    • Interest from loans other than mortgages
    • Alimony obligations under law
    • Donations
    • Contributions to supplementary pension or health insurance
    • Contributions to life insurance funds
    • Investments in companies located in specific regions or active in specific businesses
    • Investments in eco-friendly or energy-efficient goods
    • Investment in IT materials or e-services
    • Membership fees to Unions
    • National, regional or local taxes

    Losses

    • Carried-forward for
    • Indefinite
    5 Years
    • Carried-back for
    • Indefinite
    • Transferred to spouse or partner

    Exemptions

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind (company car, meal cheques, etc)
    • Pension income
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special saving accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on immovable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Rate(s) Structure

    Amount (from) Amount (to) Rate -
    85,528
    18 %
    85,528
    32 %


    Regional taxes

    • A lump-sum amount:
    • A percentage of income:
    • A tax surcharge:

    Local/municipal taxes

    • A lump-sum amount:
    • A percentage of income:
    • A tax surcharge:

    Special surcharges

    Surcharge

    • A lump-sum amount:
    • A percentage of income:
    • A tax surcharge:


    Separate taxation

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind (company car, meal cheques, etc)
    • Pension income
    • Owner-occupied immovable property
    • Dividends
    19 %
    • Interests from government bonds
    19 %
    • Interests from corporate bonds
    19 %
    • Interests from special saving accounts
    • Interests from deposits
    19 %
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on immovable property
    19 %
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    10 %
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities
    10 %

    Withholding taxes

    • Dividends
    19 %
    Final Creditable
    • Interests from government bonds
    19 %
    Final Creditable
    • Interests from corporate bonds
    19 %
    Final Creditable
    • Interests from special saving accounts
    Final Creditable
    • Interests from deposits
    19 %
    Final Creditable

    Tax due date

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d51m+ d51d
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    90,071
    4.8396 %
    14.4317 %
    2015
    83,974
    4.6646 %
    14.4196 %
    2014
    78,719
    4.5755 %
    14.3608 %
    2013
    74,216
    4.4792 %
    14.0235 %
    2012
    72,617
    4.4566 %
    13.8936 %
    2011
    67,861
    4.3311 %
    13.5987 %
    2010
    62,901
    4.3521 %
    13.8535 %
    2009
    62,161
    4.53 %
    14.5197 %
    2008
    68,028
    5.2896 %
    15.5042 %
    2007
    61,471
    5.176 %
    14.9501 %
    2006
    49,288
    4.6071 %
    13.7074 %
    2005
    42,434
    4.2842 %
    12.9985 %
    2004
    37,132
    3.9796 %
    12.4679 %
    2003
    35,110
    4.1505 %
    12.7748 %
    2002
    33,928
    4.1855 %
    12.6701 %
    2001
    33,032
    4.235 %
    12.8743 %
    2000
    32,415
    4.3392 %
    13.1747 %

    Footnotes