Poland has a monthly tax payment system and the tax year is generally the same as the calendar year, ending on December 31st. Resident and non-resident Polish individuals who work in Poland must submit their tax returns in due time. Our lawyers in Poland offer complete accountancy services and can help you prepare and submit tax returns.
The tax return due date in Poland is at the end of April. According to the Polish tax system, persons working in Poland must pay tax advances. The monthly tax advances include up to 11 months advance payments that need to be submitted in time, by the end of the tax year.
Foreign employees in Poland must submit the 11 month advance payments from foreign employment contracts. Annual tax statements must be submitted until April 30th, the following year. No other declarations need to be filled during the year.
For Polish employment contracts, the polish employer withholds the tax advance payments from the employee’s monthly salary.
Taxation of residents and non-residents
The employer withholds the taxes for Polish employees according to the progressive tax rates of 18 or 32 percent (depending on the employee’s remuneration). The tax collected by the employer must be submitted to the relevant tax authorities no later than the 20th of the month following the month in which the tax was collected.
For individuals who work in Poland for a non-resident company (a foreign company), the foreign employer is not obliged to fulfil any tax withholding obligations.
Married couples in Poland who are taxpayers may benefit from joint taxation provisions. Our Polish lawyers can offer specific information about company and individual taxation in Poland.
For the purpose of taxation, and other legal matters, the definition of a Polish resident is an individual who meets at least one of the following conditions: has close personal or economic relations with Poland or stays in Poland more than 183 days during a fiscal year.
If you are interested in working in Poland, please contact our Polish law firm for detailed information about different fiscal and legal aspects.