Tax system
10.03.2010
Corporate tax
Poland operates a classic system of company taxation. Underthis system, tax payable on corporate dividends is independentof the tax paid by the company that pays the dividend. Shareholders are not entitled to a credit for tax paid at the corporate level. The exception relates to the “underlying taxcredit” available, subject to a number of conditions, to Polish companies holding at least 75% of shares in foreign companies based outside the EU, Iceland, Liechtenstein, Norway and Switzerland.
Corporate income tax in Poland
Polish corporate income tax (CIT) is collected at a flat rate of 19%. The rate has been applicable since 1 January 2004 and is not likely to be changed in the coming years. Therefore,Poland is among the most competitive (inexpensive) countries in the EU with regard to taxation of business profits.
VAT Rates
The VAT rates are 22% (standard rate), 7%, 3%, 0% andexemption. The standard 22% VAT rate applies in generalto the supply of all goods and services except for those thatare covered by special VAT provisions providing other ratesor treatments. Information on the Tax Chambers and Tax Offices in Kraków( including information on their territorial competence) is available at www.iskrakow.krak.pl
the article from Doing Business - publication prepared by: PriceWaterhouseCoopers in the cooperation with MARR