Poland
Eastern Europe · PL · 86 treaties
What are the main tax rates in Poland?
Poland has a top personal income tax rate of 32%, a corporate tax rate of 19%, and a capital gains tax of 19%. The standard VAT rate is 23%.
Tax profile
| Corporate income tax | 19% |
| Withholding — dividends | 19% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 23% |
| Personal income (top rate) | 32% |
| Capital gains | 19% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Poland?
- You become a tax resident in Poland after spending 183 days in the country.
- How is cryptocurrency taxed in Poland?
- In Poland, cryptocurrency is taxed as capital gains with a headline rate of 19%. There is no exemption for long-term holdings.
- Does Poland have an exit tax?
- Yes, Poland has an exit tax.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- centre of personal or economic interests (centre of vital interests) in Poland
- stay in Poland for more than 183 days in a tax year (calendar year)
Tax residency ends once you no longer have your centre of vital interests in Poland and do not exceed 183 days, but authorities expect clear factual evidence of moving your life abroad and formal notification (e.g. ZAP-3), so it is more than just counting days but there is no multi‑year tail or citizenship link.
Source: Polish Ministry of Finance via OECD (Information on residency for tax purposes – Poland)
Tax treaty network (89)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 10% | 5% |
| Algeria | 15% | 10% | 5% |
| Armenia | 10% | 5% | 10% |
| Australia | 15% | 10% | 10% |
| Austria | 15% | 5% | 5% |
| Azerbaijan | 10% | 10% | 10% |
| Bangladesh | 15% | 10% | 10% |
| Belarus | 15% | 10% | 0% |
| Belgium | 10% | 5% | 5% |
| Bosnia and Herzegovina | 15% | 10% | 10% |
| Brazil | 15% | 15% | 15% |
| Bulgaria | 10% | 10% | 5% |
| Canada | 15% | 10% | 10% |
| Chile | 15% | 10% | 10% |
| China | 10% | 10% | 10% |
| Croatia | 15% | 10% | 10% |
| Cyprus | 5% | 5% | 5% |
| Czechia | 5% | 5% | 10% |
| Denmark | 15% | 5% | 5% |
| Egypt | 12% | 12% | 12% |
| Estonia | 15% | 10% | 10% |
| Ethiopia | 10% | 10% | 10% |
| Finland | 15% | 5% | 5% |
| France | 15% | 0% | 10% |
| Georgia | 5% | 5% | 5% |
| Germany | 15% | 5% | 5% |
| Greece | 19% | 10% | 10% |
| Guernsey | — | — | — |
| Hungary | 10% | 10% | 10% |
| Iceland | 15% | 10% | 10% |
| India | 10% | 10% | 15% |
| Indonesia | 15% | 10% | 15% |
| Iran | 7% | 10% | 10% |
| Ireland | 15% | 10% | 10% |
| Israel | 10% | 5% | 10% |
| Italy | 10% | 10% | 10% |
| Japan | 10% | 10% | 10% |
| Jordan | 10% | 10% | 10% |
| Kazakhstan | 15% | 10% | 10% |
| Kyrgyzstan | 10% | 10% | 10% |
| South Korea | 10% | 10% | 5% |
| Kuwait | 5% | 5% | 15% |
| Latvia | 15% | 10% | 10% |
| Lebanon | 5% | 5% | 5% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 15% | 5% | 5% |
| North Macedonia | 15% | 10% | 10% |
| Malaysia | 5% | 10% | 8% |
| Malta | 10% | 5% | 5% |
| Mexico | 15% | 15% | 10% |
| Moldova | 15% | 10% | 10% |
| Mongolia | 10% | 10% | 5% |
| Montenegro | 15% | 10% | 10% |
| Morocco | 15% | 10% | 10% |
| Netherlands | 15% | 5% | 5% |
| New Zealand | 15% | 10% | 10% |
| Nigeria | 10% | 10% | 10% |
| Norway | 15% | 5% | 5% |
| Pakistan | 15% | 20% | 20% |
| Philippines | 15% | 10% | 15% |
| Portugal | 15% | 10% | 10% |
| Qatar | 5% | 5% | 5% |
| Romania | 15% | 10% | 10% |
| Russia | 10% | 10% | 10% |
| Saudi Arabia | 5% | 5% | 10% |
| Republic of Serbia | 15% | 10% | 10% |
| Singapore | 10% | 5% | 5% |
| Slovakia | 5% | 5% | 5% |
| Slovenia | 15% | 10% | 10% |
| South Africa | 15% | 10% | 10% |
| Spain | 15% | 0% | 10% |
| Sri Lanka | 10% | 10% | 10% |
| Sweden | 15% | 0% | 5% |
| Switzerland | 15% | 5% | 5% |
| Syria | 10% | 10% | 18% |
| Tajikistan | 15% | 10% | 10% |
| Thailand | 20% | 10% | 15% |
| Tunisia | 10% | 12% | 12% |
| Turkey | 15% | 10% | 10% |
| Ukraine | 15% | 10% | 10% |
| United Arab Emirates | 5% | 5% | 5% |
| United Kingdom | 10% | 5% | 5% |
| United States of America | 15% | 0% | 10% |
| Uruguay | 15% | 15% | 15% |
| Uzbekistan | 15% | 10% | 10% |
| Vietnam | 15% | 10% | 15% |
| Zambia | 15% | 10% | 10% |
| Zimbabwe | 15% | 10% | 10% |
| Taiwan | 10% | 10% | 10% |