Taxation

Working in Europe | Taxation/salaries | Poland
 

Polish taxation system consists of several types of taxes. As the legislator imposes fines on tax evasion, it is essential to remember about making payments and submitting tax declarations within due time.

Below you will find a list of those Polish taxes which are the most relevant to researchers.

 

In general terms, a natural person residing in Poland (usually it means a stay of at least 183 days of the calendar year) is a taxpayer in Poland and is liable on their globally-earned income regardless of the place where remuneration is received. In case of temporary residence, only the income coming from the Polish sources, irrespective of where it is received, is subject to taxation in Poland. The detailed regulation is included in international agreements for the avoidance of double taxation signed by Poland with over 80 countries.

Depending on the type of a contract individual personal income can be subject to one of the following forms of taxation:

1. by general terms (regular employment contract) - the taxpayer pays a tax on the actual income earned in accordance with the progressive tax scale which includes the following income thresholds:

  • up to PLN 3 091 - tax-free annual income
  • up to 85 528 PLN - 17 % minus amount decreasing the tax PLN 556,02
  • above 85 528 PLN - PLN 14 839, 02 + 32 % of surplus over PLN 85 528

2. by lump sum - in case of other forms of employment 19% of revenue is taxed

 

Each year before the end of February, your employer/s should give you a document called ‘PIT-11’, containing your income data from the previous year. After you get it, you have to submit your tax declaration using information from this document. You should use a specific form which can be found on the internet. There are several types of them called ‘PIT-37’, ‘PIT-38’, ‘PIT-39’, etc. Most probably you will have to choose the first one which is most common. After you fill it in, it has to be delivered to a Tax Office pursuant to your place of residence. It has to be done before the end of April.

You can do it:

  • online, using the “E-declaration” tool prepared by the Ministry of Finance and available on its website
  • by sending it (as a registered letter) through the Polish Post,
  • by submitting it in person to the relevant Tax office,
  • if you are currently outside of Poland, you can file your tax declaration to a Polish consulate.

Please note that the documents are in the Polish language.