Poland

Paying Taxes in

Poland

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 12 62 19.0% taxable profits 17.4
Social security contributions 1 online filing 124 14.9% gross salaries 16.8
National disabled fund 0 paid jointly 40.6% 6% x 56 x average salary in Poland 3.9
Labor fund 0 paid jointly 2.5% gross salaries 2.8
Property tax 1 PLN 0.77 per square meter of a land plot and PLN 20.51 per square meter of building property area in square meters 1.3
Fuel Tax 1 included in fuel price 1.2
Guaranteed employees' fund 0 paid jointly 0.1% gross salaries 0.1
Transport tax 2 PLN 1.266 per truck unit owned 0.1
Value added tax (VAT) 12 110 22.0% value added not included
Totals: 29 296 43.6
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