Poland has 13 different taxes (per the Ministry of Finance). This article is a general map of the Polish tax system in 2026: a short description of each tax with links to detailed guides, rather than a full breakdown of every rate. If you need details on a specific tax, follow the links below.

VAT tax

VAT (Podatek od towarów i usług) is the Polish equivalent of value-added tax. The standard rate is 23%, with reduced rates of 8% (e.g. construction services, medicines, tickets to cultural events) and 5% (books, certain food products). A 0% rate applies to intra-EU exports and to some food products and gas (since 1 February 2022). The VAT exemption threshold for small businesses is 240,000 zł in annual turnover (raised from 200,000 zł as of 1 January 2026).

For a detailed breakdown of rates, VAT-EU registration and the split payment mechanism, see “What is VAT in Poland” and “Split payment”.

PIT (personal income tax)

PIT (podatek dochodowy od osób fizycznych) is the personal income tax. Since the 2022 “Polski Ład” reform, a progressive scale applies: 12% on income up to 120,000 zł per year and 32% on the amount above that; the tax-free allowance (kwota wolna od podatku) is 30,000 zł, and the annual tax-reducing amount is 3,600 zł. The annual return is due by 30 April of the following year.

Staying in Poland for more than 183 days a year makes you a tax resident. Don’t confuse this with EU long-term resident status, which is a different concept.

For more on the scale, deductions and filing, see “What is PIT in Poland”. If you run a JDG (sole proprietorship), you can choose between this scale, a 19% flat tax, or ryczałt: see the comparison in “Taxation systems for sole proprietors (JDG) in Poland”.

CIT (corporate income tax)

CIT (podatek dochodowy od osób prawnych) is the corporate income tax (for Sp. z o.o., S.A. and other legal entities). The standard rate is 19%, with a reduced 9% rate for small taxpayers with annual turnover up to EUR 2 million (roughly 8,517,000 zł in 2026). The 9% rate does not apply to financial services.

For more, including ryczałt od dochodów spółek (“Estonian CIT”), see “Corporate Income Tax (CIT)”.

Capital gains tax (Podatek Belki)

Officially the podatek od zysków kapitałowych, nicknamed “Belka tax” after the former finance minister who introduced it. Income from bank deposits, interest on loans and dividends are taxed at 19%.

Other taxes in Poland

Indirect taxes (podatki pośrednie), besides VAT: excise duty on alcohol and cigarettes, a tax on cars with engines over 2000 ccm at first registration, and a gambling tax (podatek od gier).

Direct taxes (podatki bezpośrednie), besides PIT and CIT, come in 10 types, including: inheritance and gift tax, agricultural tax, real estate tax, vehicle tax, tonnage tax, and the civil law transactions tax (PCC, podatek od czynności cywilnoprawnych), which applies to things like company formation agreements or real estate purchase contracts.

Taxes and the PIP 2026 reform

None of the taxation systems (progressive scale, flat tax, ryczałt) protect you from having your B2B contract reclassified by the Labour Inspectorate (PIP). Since 8 July 2026, an inspector can declare a contract to be an employment relationship without a court ruling, if the actual working arrangement looks like employment. Choosing a tax regime and the content of your contract with a client are two separate issues. For more, see our series on the PIP 2026 reform.

Author: the Moja Firma team.

This article is for informational purposes only and does not constitute legal advice. Check current rates at podatki.gov.pl or with our team: book a free consultation.