Last reviewed - 10 June 2022

Poland, situated in Central Europe, is bordered by Germany, Ukraine, Russia, Belarus, the Czech Republic, Slovakia, and Lithuania. Through the Baltic Sea, it has easy access to Scandinavia. Poland is divided into 16 provinces (voivodeships), with Warsaw as the capital. The official language is Polish, and the currency is the zloty (PLN).

Poland is a member of many international organisations, including, among others, the European Union (EU), the North Atlantic Treaty Organization (NATO), the World Trade Organization (WTO), and the Organisation for Economic Co-operation and Development (OECD).

Poland is a republic. The government of the Republic of Poland is based on the separation of and balance between the legislative, executive, and judicial powers. Legislative power is vested in the Sejm and the Senate, executive power is vested in the President of the Republic of Poland and the Council of Ministers, and judicial power is vested in the courts and tribunals.

The Polish public administrative system is based on the division into central and regional (self-government) administration. According to a cardinal principle included in the Constitution, local authorities are elected by citizens. The sources of universally binding law of the Republic of Poland are: the Constitution, statutes, ratified international agreements, and regulations.

The courts and tribunals constitute a separate power and are independent of other branches of power. Judges are appointed for an indefinite period by the President of the Republic and are not removable. Court proceedings have at least two stages.

The main industry sectors in Poland are mining and quarrying (hard coal, lignite, crude petroleum, and natural gas), food, textile, clothing, chemicals and chemical products, wood and products of wood, pulp and paper products, building materials, and automotive industry.

The fall of Polish gross domestic product (GDP) in 2020 was assessed at 2.5% while the growth of GDP in 2021 is initially estimated at 5.2% to 5.3%. At the end of 2019, the value of foreign direct investments amounted to 209 billion euros (EUR) according to data published by the Polish Investment and Trade Agency. Most of the investment goes to the manufacturing, financial, and insurance services sectors.

PwC Poland has seven regional offices in Poland, as well as the ​Financial Crime Unit in Gdansk, PwC IT Services branch in Lublin, and two Service Delivery Centres in Katowice and Opole. PwC in Poland employs ​over​ ​6​,​000 staff. We provide audit services, consulting services, financial reporting and accounting advisory services, forensic services, Human Resources (HR) consulting, legal services, mergers and acquisitions (M&A) services, regulatory services, tax management and accounting services, indirect tax services, tax litigation services, transfer pricing services, transactions services, and valuation strategy services.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)


Corporate income tax (CIT) due dates
CIT return due date

Within three months following the end of the tax year.

CIT final payment due date

Within three months following the end of the tax year.

CIT estimated payment due dates

Monthly instalments paid by the 20th day of the following month.

Personal income tax (PIT) rates
Headline PIT rate (%)

32, plus 4% solidarity tax on income exceeding PLN 1 million

Personal income tax (PIT) due dates
PIT return due date

30 April

PIT final payment due date

30 April

PIT estimated payment due dates

20th day of the month following the month when the income was received.

Value-added tax (VAT) rates
Standard VAT rate (%)


Withholding tax (WHT) rates
WHT rates (%) (Dividends/Interest/Royalties)

Resident: 19 / NA / NA;

Non-resident: 19 / 20 / 20

Capital gains tax (CGT) rates
Headline corporate capital gains tax rate (%)

Capital gains are subject to the normal CIT rate.

Headline individual capital gains tax rate (%)

Transfer of real property: Subject to the normal PIT rate.

Transfer of shares: 19.

Net wealth/worth tax rates
Headline net wealth/worth tax rate (%)


Inheritance and gift tax rates
Headline inheritance tax rate (%)


Headline gift tax rate (%)


NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.