Taxes in Poland cover various aspects, from income and corporate taxes to VAT and property taxes. Below is a summary of the key types of taxes you may encounter in Poland:

1. Personal Income Tax (PIT) is progressive, meaning rate increases with higher income levels. The tax brackets are as follows:

19% flat rate for income over PLN 1,000,000 annually.

12% for annual income up to PLN 120,000.

32% for income over PLN 120,000 annually.

Certain deductions and allowances can apply, including:

- Allowances for children

- Allowances for commuters

- Health contributions

2. Corporate Income Tax (CIT) rates depend on the size of the company:

19% standard rate for companies.

9% lower rate for small businesses with revenues below EUR 2 million or new start-ups.

3. Value Added Tax (VAT) is applied to most goods and services:

23% standard VAT rate.

8% reduced rate for specific goods and services, including some foodstuffs, medical equipment, and hotel services.

5% further reduced rate for essential groceries, books, and certain agricultural supplies.

4. Both employers and employees are required to contribute to Poland's social security system. Contributions cover pensions, disability, sickness, and accident insurance. The percentages vary:

Employee Contribution: approximately 13.71% of gross salary.

Employer Contribution: approximately 20.48% to over 22% depending on various factors.

5. Property tax rates are set by local municipalities and vary depending on property type and location. The rate is typically based on the size of the property or its estimated value.
6. Excise duty is applied to certain products, including alcohol, tobacco, and fuel. The rates vary based on the product category and quantity.
7. Capital Gains Tax for individuals, capital gains are generally taxed at a flat rate of 19%. This applies to income from the sale of securities, real estate, and other capital investments.
8. Inheritance and gift tax rates depend on the relationship between the giver and the recipient and the value of the inheritance or gift. Closer relatives generally enjoy lower tax rates or exemptions.
9. Certain legal documents, registrations, and transactions may be subject to stamp duty, including:

- Court filings

- Notary acts

- Civil law transactions, like buying a car

10. Poland has several Special Economic Zones (SEZs) aimed at attracting investment. Businesses operating in these zones may benefit from tax exemptions or reductions, but must meet specified criteria, such as job creation or capital investment thresholds.
11. Filing and Payment Deadlines

Personal Income Tax (PIT): annual tax returns are generally due by April 30 of the following year.

Corporate Income Tax: annual returns are due within three months after the end of the fiscal year.

VAT: returns are generally filed monthly or quarterly, depending on the size and type of business.

Poland's tax system is comprehensive and impacts various aspects of personal and corporate finances. The rates and regulations mentioned above are based on the information available as of 2024. Given that tax laws can change, it's always advisable to consult with tax professionals or legal experts for the most current information tailored to your specific circumstances.