Euraxess Poland

Taxation - Page 3 PDF Print
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Personnal Income Tax
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Value Added Tax (VAT)

The most important of the indirect taxes is the value-added tax (VAT), which is 22% for most goods and services. Other rates:
  • 7% - applies to specific goods and services, e.g. goods related to health protection, groceries,  hotels services, folk art commodities,
  • 3% - applies to supply of some farm produce supply; this rate is binding temporarily - until 31 December 2010.

Polish tax provisions also provide for some exemptions from VAT. Among the activities subject to such exemptions are financial, educational, health and cultural services. However, the exemption excludes the deduction of input VAT related to the exempt transactions.

 
 
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