Personal taxes

摘要

The Law of Income Tax from Individuals (1991) governs personal taxes. For tax year 2020, Poland has two personal tax rates of 17％ and 32％, though some individuals (such as the self-employed) are assessed a flat tax of 19％ if certain conditions are met.The employer collects and remits taxes within 20 days of the end of the month when the salary or wage was paid. All taxpayers, including expatriates employed in Poland, must apply for a ten-digit taxpayer identification number from their local tax authority.All individuals living in Poland are subject to personal income tax on their worldwide income (unlimited tax liability). The regulations stipulate that an individual is deemed to be a tax resident of Poland if his or her "centre of vital interests" is in Poland or he or she stays in the territory of Poland for more than 183 days in a given tax year. Nonresidents are subject to limited tax liability in Poland (that is, taxation only on income from Polish sources). Income that arises from contracts for services or appointments to a management or supervisory board is taxed at a flat 20％ rate for nonresidents.