This page is an English translation provided for convenience. In the event of any discrepancy, the Polish version prevails. Polish original →
Content and rates in this tax map checked: 15 October 2026.
A simplified map of taxes and contributions in Poland (2026)
Running a business in Poland means obligations towards several independent systems of public levies at the same time. Income taxes, VAT, property taxes and social security (ZUS) contributions — each of these areas follows its own logic, has its own moment at which the obligation arises and its own collecting authority. Understanding this structure is the starting point for any tax planning.
Four layers of public charges. The most practical way to describe the fiscal system for an entrepreneur is a four-level scheme.
Level 1: Income taxes
For a Polish limited liability company, joint-stock company or limited partnership, the company is the CIT taxpayer. Distributing profit may create a separate shareholder tax liability. Sole traders and individual partners in civil partnerships or registered partnerships composed exclusively of individuals settle PIT personally.
The 9% CIT rate applies to income other than capital gains. For the 12-month calendar tax year 2026, check two separate limits: 2025 sales revenue including VAT for small-taxpayer status (PLN 8,517,000) and revenue earned in 2026 for the 9% rate (PLN 8,431,000). New businesses have separate rules; certain conversions, contributions and other circumstances exclude the preference. Low turnover alone does not establish eligibility.
Level 2: VAT
VAT applies to taxable transactions. Input VAT deduction depends on the purchases being used for qualifying transactions and on the relevant conditions. Not every sale or purchase creates VAT payable or a deduction.
A turnover exemption does not remove VAT-taxpayer status. The domestic 2026 sales limit is PLN 240,000, prorated when business starts during the year. Check the previous and current year, rules for returning to exemption and the exclusions in Article 113(13), including legal and advisory services. The entire transaction that exceeds the limit loses the exemption. Input VAT relating to exempt sales is generally not deductible.
Level 3: Property taxes
Property tax may fall on the owner, an autonomous possessor or a perpetual usufruct holder. Renting privately owned property generally does not transfer the tax liability to the tenant; State or local-government property may be treated differently. Separately assess civil-law transaction tax (generally 1% on sales of shares, subject to exceptions) and transport tax, including on trucks with a permissible gross weight over 3.5 tonnes.
Level 4: Social security (ZUS) and health contributions
In 2026, PLN 1,926.76 a month is the standard minimum social-contribution package including voluntary sickness insurance and the Labour and Solidarity Funds, based on PLN 5,652 and a 1.67% accident-insurance rate. Health insurance is additional. Without sickness insurance, with the other assumptions unchanged, the total is PLN 1,788.29. Reliefs, other insurance titles, fund exemptions and different accident rates change the amount.
For a sole trader on the tax scale or flat tax, the minimum health contribution is PLN 314.96 for January 2026 and PLN 432.54 monthly from February 2026 through January 2027. The income-based contribution can be higher: generally 9% on the scale and 4.9% under flat tax, subject to the statutory minimum. Revenue tax has separate brackets and amounts. Annual reconciliation compares the annual contribution with contributions due for the relevant period, not simply bank transfers made in the calendar year.
| Charge | Rate / amount | Legal basis |
|---|---|---|
| Standard CIT | 19% | Art. 19(1)(1) of the CIT Act |
| CIT — small taxpayer | 9%: both limits and other conditions above apply | Art. 19(1)(2) of the CIT Act |
| PIT — progressive scale | 12% / 32%; PLN 120,000 threshold, PLN 30,000 tax-free amount | Art. 27(1) of the PIT Act |
| PIT — flat rate | 19% | Art. 30c of the PIT Act |
| Lump-sum tax on registered revenue | 2%–17% by statutory revenue category; PKWiU where the law refers to it | Art. 12 of the Lump-Sum Tax Act |
| VAT — small-business exemption | PLN 240,000; proration and exclusions apply | Art. 113(1) of the VAT Act |
| Health contribution (minimum) | Scale/flat tax: January PLN 314.96; February–December PLN 432.54 monthly | Art. 79, 79a, 81 · Polish health-insurance law |
| Full ZUS (excluding health) | PLN 1,926.76 under the assumptions above | Art. 18 of the Social Insurance System Act |
In summary: the right to choose — within the limits of the law
In Poland you have real freedom in choosing your legal form and form of taxation: a limited liability company or a sole proprietorship; flat-rate tax, lump-sum tax or the progressive scale. Each decision has concrete tax and contribution consequences.
There is no single optimal solution for everyone. The optimal one is the one that takes into account your revenue, costs, family situation and plans for the future.
Why we do this
As a tax advisor I take care of the substantive quality of our free materials. My aim is to educate the market through reliable analyses that allow entrepreneurs to apply the law safely in practice.
Get in touch →Sources and scope of the update
- MF · CIT rates and limits for 2026
- MF · VAT turnover exemption
- ZUS · Health contributions for 2026
- ZUS · Social contributions for 2026
- MF · Property tax
- MF · PIT rates and limits