Personal taxes

摘要

The Law of Income Tax from Individuals (1991) governs personal taxes. For tax year 2019, Poland has two personal tax rates of 17.75% 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.