2.1.1 Tax Rates

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Commentary

Poland

2.1�� Withholding of income tax

2.1.1�� Tax rates

There are currently (in 2024) two rates of tax in Poland, 12% and 32%. The annual threshold at which the higher rate of 32% starts is PLN 120,000 per annum (PIT Act, Art 27).

The year to date taxable pay is subject to a flat rate of either 12% or 32%. This means that unless the employee earns more than PLN 120,000 in January, all taxpayers start the tax year paying

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2.1.1 Tax rates

Poland

2.1�� Withholding of income tax

2.1.1�� Tax rates

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2.1.1 Tax rates

Poland

2.1�������� Withholding of income tax

2.1.1�������� Tax rates

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2.1�� Withholding of income tax

2.1.1�� Tax rates