Europe
Poland tax rates 2026
An EU member with a progressive personal income tax that rises to 32%, plus a 4% solidarity levy. Corporate tax and capital gains tax both sit at 19%, and a new lump-sum regime targets wealthy new residents.
The taxes
| Personal income (top) | 32%Progressive rates of 12% and 32% apply above PLN 120k, plus a 4% solidarity levy on income over PLN 1m. Business income can opt for a flat 19% rate instead. |
|---|---|
| Corporate income | 19% |
| Capital gains | A flat 19% rate, known as the Belka tax, on shares, funds and interest. |
| VAT / VAT, known locally as PTU. | 23% |
| Dividends (WHT) | 19% |
| Interest (WHT) | 20% |
| Royalties (WHT) | 20% |
| Social security (employee) | Around 13.7%, plus 9% for health insurance. |
| Social security (employer) | ~20.5% |
| Wealth tax | None |
| Inheritance / estate | Inheritance and gift tax applies, though close family members are exempt. |
| Property tax | A local real estate tax set by the municipality, based on area rather than value. |
| Other | A 4% solidarity levy on annual income above PLN 1m. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
A lump-sum regime on foreign income, known as ryczalt. It charges a flat PLN 200,000 a year covering all foreign-source income, no matter how much you actually earn, for 10 years. Poland also offers an IP Box at 5% and a returnee relief called ulga na powrot.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Poland
The residency and citizenship routes that lead here, weighed against the tax picture above.
Polish Lump-Sum Regime
Tax regime
Karta Polaka
Citizenship by descent
Polish Citizenship by Descent
Citizenship by descent
Poland Business Residence
Business & founder
Polish Naturalisation
Citizenship by naturalisation