Europe
Currency
PLN
Corporate Tax
19%
Personal Income Tax
32%
VAT / GST
23%
Standard 19%; 9% for small taxpayers (revenue <€2m) and first year of new entities.
Top rate 32% above PLN 120,000; 12% first bracket; health contribution 9%.
Standard; 8% and 5% reduced.
Dividends
19%
Interest
20%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
ZUS ~35% total (employer ~20.48% + employee ~13.71%); capped for some.
Capital Gains Tax
19%
Inheritance / Estate Tax
Progressive 0–20% (exempt direct line)
Capital (Net Worth) Tax
0%
Property Tax
Property tax (ad valorem)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~90
Key partners: USA, UK, Germany, France, Netherlands, Czech Republic
EU directives apply; withholding typically 5%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Estonian CIT (lump-sum) regime defers tax until profit distribution. R&D super-deduction available.
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