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Poland: Domestic Taxation

Lowtax Opportunities

This page was last updated on 8 July 2020.

The standard rate of corporation tax is 19%, with a reduced 9% rate available to taxpayers with an income of less than or equal to €1.2 million in certain circumstances.

Various incentives are available for businesses which choose to locate in the 14 special economic zones, which are in Kamiennogorska, Katowice, Kostrzyn, Krakow, Legnica, Lodz, Mielec, Olsztyn, Slupsk, Sopot, Starachowice, Suwalki, Tarnobrzeg, and Walbrzych.

The main incentives provided under the 1994 Law on Special Economic Zones include:

  • Full relief from income tax during a period equal to half of the period for which the zone has been created;
  • 50% income tax relief during the second half of the zone's operating period;
  • A simplified procedure for selling property; and
  • A 10-year exemption from property tax as well as from VAT liability only for goods manufactured within the zone and then sold on the domestic market.
Those wanting to do business in an SEZ must obtain a permit from the Ministry of the Economy. Various other requirements must be met.

 

 

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