Poland offers an attractive business climate for foreign companies with a large internal market, access to a talented workforce, and a favorable taxation regime. Companies are taxed based on their residency status, with a corporate tax rate of 19%, and lower rates available for small taxpayers and new businesses. The document also outlines various taxes applicable to companies, including VAT rates and other tax-related information.

1. Taxes Poland
in
A presentation brought to you by
LawyersPoland.eu

2. Poland is located at the heart of Europe and it is one of the
countries that offers a very attractive business climate for
foreign companies, along with a large internal market, full
foreign ownership and access to talented workforce, with
lower labour costs compared to Western Europe.

3. The logistical and
geographical
advantages, as well as
the overall taxation
regime are key issues to
consider when basing a
company in Europe.
What's more, Poland
offers important
advantages in many key
business sectors.

4. Companies are
considered tax residents
in Poland if they are
managed from the country
or if their registered seat
is located in a Polish city.
Resident companies are
taxed on their worldwide
income.

5. Non-resident companies in Poland are
taxed only on the income derived from
Poland.
Foreign-source income obtained by tax
residents is generally treated the same
way as Polish-source income.
Branches are taxed in the same manner
as subsidiaries, meaning that the same
tax rate applies in their case.

6. Corporate tax is levied on the Polish
company's profits.
These include capital gains as well as
other income, namely business or
trading income.
Normal business expenses can be
deducted.

7. The corporate income tax rate in
Poland is 19%.
A lower, 9% rate applies on income
excluding capital gains and it is
available for small taxpayers and
new businesses with revenues not
exceeding a certain amount in the
concerned tax year.

8. 23% standard rate;
two preferential rates of 5% and 8%;
0% rate or exemption for certain types of goods.
The value-added tax in Poland has the following rates:

9. withholding taxes;
social security contributions;
real property tax;
stamp duty;
excise tax and other special
taxes.
Other taxes for companies in Poland
include:

10. Our tax lawyers in Poland
can offer you more details
about the taxation regime,
the tax exemptions and
incentives available to
companies as well as the
main tax reporting and filing
requirements.

11. Thank You for Watching!
Contact us at:
www.lawyerspoland.eu
clients@lawyerspoland.eu