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Poland V.A.T. and Other Taxes

Poland Value Added Tax

  • In most cases, Value Added Tax is payable at a rate of 23%.
  • There are reduced rates of 8% and 5% for certain products and services.
  • If the annual turnover is less than PLN 200,000, the owner of the business is exempt from VAT registration..
  • Reports must be filed monthly or quarterly with the VAT Authorities, with the report and payment being made by the 25th day of the month following the period relevant to the report.

  • Transactions that are VAT exempt

    Some products and services are exempt from VAT:

  • Health services.
  • Milk products.
  • Insurance and banking services.
  • Mail and stamps.
  • Educational, art and science services.
  • Provision of services for export.

  • Inheritance / Gift Tax in Poland

  • In Poland, there is an inheritance tax and a tax on gifts.
  • For a Polish resident, the tax liability is on assets both in Poland and outside.
  • For a foreign resident, the tax liability is in respect of assets that are located in Poland.
  • When either the testator / the donor of the asset or the recipient / heir is not a Polish resident, there is an exemption from the payment of tax.
  • The percentage of tax payable is between 3% and 20%.
  • The percentage depends on the relationship of the heir / recipient of the gift to the testator / donor and the value of the asset.
  • As a general rule, the closer the relationship, for instance that of a spouse, son or daughter, the lower the rate of tax payable.
  • There is a basic sum that is exempt from tax, depending on the type of asset.
  • There is an exemption for a group of assets such as antique art, farms and more, subject to certain conditions.
  • The tax liability is imposed on the heir / recipient of the gift. The donor of a gift is also liable for tax.

  • Real Estate Taxes in Poland

  • Real estate tax applies to all sectors, including individuals and public bodies.
  • The tax is levied on non-agricultural buildings and plots.
  • Some local authorities allow a reduction of up to 50%.

  • Agricultural and Forestry Tax in Poland

  • Agricultural tax - The tax imposed takes three main factors into consideration:
                           The area of the land.
                           The type of agricultural crops
                           The area in which the land is located.
  • Forestry tax - Imposed according to similar principles while here the type of tree and its value is also examined.

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