Tax in Poland: VAT, income tax, company tax, capital gains
23%
Poland charges 23% VAT on most goods and services. The rate is verified against Ministerstwo Finansow / Krajowa Administracja Skarbowa (podatki.gov.pl) / EU TEDB on 19 August 2026; the top personal income-tax rate is 32% (2026 tax year, Ministerstwo Finansów / KAS (podatki.gov.pl)), and the headline company tax rate is 19% (Ministry of Finance Poland - podatki.gov.pl (Stawki i limity, CIT klasyczny)).
VAT in Poland
Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 23%
- Local name
- VAT — Value Added Tax
- Type
- VAT
- Reduced rates
- 8%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Ministerstwo Finansow / Krajowa Administracja Skarbowa (podatki.gov.pl) / EU TEDB
- Current rate since
- 1 January 2011
Income tax in Poland
The top personal income-tax band is 32% for the 2026 tax year.
Company tax in Poland
The headline corporate income tax rate is 19%, with 9% for qualifying smaller companies. In effect since 1 January 2026.
Basic CIT 19%; 9% preferential rate as per condition (excluding capital gains, taxed at 19%). Other: 10% minimum tax, 5% IP Box, special bank rates from 2026, optional 'Estonian CIT' (tax on distributed profits). Pillar Two status not checked. | Cross-check: OECD 2026: central statutory CIT 19%, combined (central+sub-central) 19% Small-company rate 9%: Small taxpayers (sales revenue not above EUR 2m equivalent) and taxpayers starting a business, where revenue in the tax year does not exceed EUR 2 million; not available to some restructured entities.
Capital gains tax in Poland
- Shares
- 19% flat on income (proceeds less acquisition costs), declared on PIT-38 (art. 30b PIT Act); not added to progressive-scale income
- Property
- 19% flat on income (proceeds less costs, plus any depreciation claimed), declared on PIT-39 (art. 30e PIT Act)
- Holding period
- None - no holding-period exemption
Did you know? Poland tax facts
Poland's personal income tax has two rates: 12% on income up to PLN 120,000 and 32% on the surplus, after a tax-free amount that was raised to PLN 30,000 in 2022.
Wikipedia: the table lists '0 PLN - 120,000 PLN' at '12% minus tax reducing amount' and 'over 120,000 PLN' at 32% of the surplus; 'The tax-free amount has been increased to 30,000 PLN year' in 2022.
Source: Wikipedia — Taxation in Poland · checked 10 October 2026 ↗
More stories, for every country that has one, on the tax facts page.
Ask your AI assistant about tax in Poland
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the VAT rate in Poland, and what is the source?”
- “Estimate income tax in Poland on PLN 60,000 for 2026.”
- “What is the company tax rate in Poland and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Poland, answered
Questions about tax in Poland
- What is the VAT rate in Poland?
- The standard VAT (Value Added Tax) rate in Poland is 23%, verified against Ministerstwo Finansow / Krajowa Administracja Skarbowa (podatki.gov.pl) / EU TEDB on 19 August 2026. A reduced rate of 8% applies to some categories. Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Poland?
- The top personal income-tax band in Poland is 32% for the 2026 tax year, verified against Ministerstwo Finansów / KAS (podatki.gov.pl) on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Poland?
- The headline corporate income tax rate in Poland is 19%, with 9% for qualifying smaller companies, verified against Ministry of Finance Poland - podatki.gov.pl (Stawki i limity, CIT klasyczny) on 6 October 2026. Basic CIT 19%; 9% preferential rate as per condition (excluding capital gains, taxed at 19%). Other: 10% minimum tax, 5% IP Box, special bank rates from 2026, optional 'Estonian CIT' (tax on distributed profits). Pillar Two status not checked. | Cross-check: OECD 2026: central statutory CIT 19%, combined (central+sub-central) 19% Small-company rate 9%: Small taxpayers (sales revenue not above EUR 2m equivalent) and taxpayers starting a business, where revenue in the tax year does not exceed EUR 2 million; not available to some restructured entities.
- How is capital gains tax charged in Poland?
- In Poland, gains are taxed at their own rate, separate from income, verified against Ministerstwo Finansow (podatki.gov.pl) on 6 October 2026. On shares: 19% flat on income (proceeds less acquisition costs), declared on PIT-38 (art. 30b PIT Act); not added to progressive-scale income Holding period: None - no holding-period exemption
- Can an AI assistant look up tax rates for Poland?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the VAT rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- Ministerstwo Finansow / Krajowa Administracja Skarbowa (podatki.gov.pl) / EU TEDB
- Ministerstwo Finansów / KAS (podatki.gov.pl)
- Ministry of Finance Poland - podatki.gov.pl (Stawki i limity, CIT klasyczny)
- Ministerstwo Finansow (podatki.gov.pl)
- Wikipedia — Taxation in Poland
Last checked 10 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
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