Taxation in Poland

Taxation

An aspect of fiscal policy
Policies Government revenue Tax revenue Non-tax revenue Tax law Tax bracket Tax threshold Exemption Credit Deduction Tax shift Tax cut Tax holiday Tax advantage Tax incentive Tax reform Tax harmonization Tax competition Double taxation Representation Unions Medical savings account Tax, tariff and trade
Economics Price effect Excess burden Tax incidence Laffer curve Optimal tax Theory Optimal capital income taxation
Collection Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax investigation Tax shelter Private tax collection Tax farming
Noncompliance Tax avoidance Tax evasion Tax resistance Tax haven Smuggling Black market Transfer mispricing Unreported employment Tax shelter
Distribution Tax rate Progressive Regressive Proportional
Types Direct Indirect Per unit Ad valorem In rem Capital gains Carbon Consumption Dividend Ecotax Excise Fuel Georgist Gift Gross receipts Income Inheritance (estate) Land value Payroll Pigovian Property Sales Sin Single Stamp Steering Turnover Value-added (VAT) Corporate profit Excess profits Windfall profits Negative (income) Flat Wealth
International Financial transaction tax Currency transaction tax Tobin tax Spahn tax Tax equalization Tax treaty Permanent establishment Transfer pricing European Union FTT
Trade Custom Duty Tariff Import Export Tariff war Free trade Free trade zone Trade agreement
Religious Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat
By country List of countries by tax rates Tax revenues as %GDP Albania Algeria Argentina Australia Azerbaijan Bangladesh Bhutan Bulgaria Canada China Colombia France Germany Greece Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Namibia Netherlands New Zealand Norway Pakistan Palestinian territories Peru Philippines Poland Russia Singapore South Africa Sweden Switzerland Tanzania United Kingdom United States Uruguay

Taxes in Poland are levied by both the federal and regional governments. Tax revenue in Poland is 31.7% of the country's GDP in 2009.^[1] The most important revenue sources include the income tax, Social Security, corporate tax and the value added tax, which are all applied on the national level.

Income earned is generally subject to a progressive income tax, which apply to all who are in the workforce. For the year 2014, two different tax rates on income apply^[2]

Annual income	Tax rate
3091-85,528 PLN	18%
over 85,528 PLN	32%

Furthermore, a range of social security contributions apply to all in the workforce, which is shared by the employee and the employer. This insurance contributions is paid by both private and public employees until a certain ceiling. For the year 2014 following table of rates apply^[3]

Insurance policy	Total	Employee %	Employer %
Pension Fund	19.52%	9.76%	9.76%
Disability Fund	8.00%	1.5%	6.5%
Bridging Pension Fund	-	-	0-1.5%
Illness Fund	2.45%	2.45%	-
Accident Fund	0.67%-3.86%	-	0.67%-3.86%
Employees Benefits Fund	0.10%	-	0.10%
Labor Fund	2.45%	-	2.45%
Total (up to limit)	19.48%-24.17%	13.71%	19.48%-24.17%
Total (past limit)	5.67%–8.86%	2.45%	3.22%–6.41%

Value-Added Tax apply to most sale of goods in Poland. 23% is the normal rate.^[4] Though lower rates of 8% percent, 5% percent also apply for foods stuff.^[5] Furthermore, some services are taxed at 0% tax rates or exempt from value-added tax.

References

Taxation in Europe

Sovereign states	Albania Andorra Armenia Austria Azerbaijan Belarus Belgium Bosnia and Herzegovina Bulgaria Croatia Cyprus Czech Republic Denmark Estonia Finland France Georgia Germany Greece Hungary Iceland Ireland Italy Kazakhstan Latvia Liechtenstein Lithuania Luxembourg Macedonia Malta Moldova Monaco Montenegro Netherlands Norway Poland Portugal Romania Russia San Marino Serbia Slovakia Slovenia Spain Sweden Switzerland Turkey Ukraine United Kingdom

States with limited recognition	Abkhazia Kosovo Nagorno-Karabakh Northern Cyprus South Ossetia Transnistria

Other entities	European Union

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