The following income is exempt from tax when received by an individual:
- The sale of real estate, after it has been held for a certain period (see above "Capital Gains").
- Profit on the sale of a residential apartment, on condition that the consideration is used within 2 years for the purchase of an alternative residence in Poland.
- Dividend received by one company from another company in Poland or in the EU/EEA, subject to participation rules.
- Receipts from insurance.
- Receipts from donations.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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