Competition in the age of globalisation means not only competition between businesses but between the countries - and their tax systems. These have become crucial determinants of business decisions concerning locations of new investments.

Since the early 1990s, the Polish tax system has been gradually reformed, with the intention of encouraging investment in Poland and so creating of jobs. Tax system reforms have been supported by process of the adapting and harmonising Polish law with EU law.

The Polish tax system distinguishes 12 types of taxes, including:

• Nine direct taxes:
  • corporate income tax (CIT),
  • personal income tax (PIT),
  • tax on civil law transactions,
  • real estate tax,
  • tax on means of transport,
  • inheritance and donations tax,
  • agricultural tax,
  • forestry tax,
  • tax on dogs
• Three indirect taxes:
  • tax on goods and services (VAT),
  • excise duty,
  • game tax.

Set out below are the key features of the main taxes in Poland:

Corporate income tax '12

Personal income tax '12

Tax on goods and services (VAT) '12

Below you can download German versions of tax regulations in Poland prepared by:

Marciniuk i Wspólnicy Sp. z o. o. - Tax Advisers