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Taxes in Poland are levied by both the central and local governments. Tax revenue in Poland is 33.9% of the country's GDP in 2017.^[1] The most important revenue sources include the income tax, Social Security, corporate tax and the value added tax, which are all applied on the national level.

Income earned is generally subject to a progressive income tax, which applies to all who are in the workforce. For the year 2014, two different tax rates on income apply^[2]

Value added tax (VAT)

In 1993, Poland implemented its Value Added Tax system.^[3] Polish VAT is overseen by VAT acts and the Fiscal Penal Code, and is enforced by the Ministry of Finance.^[4]

Value-Added Tax applies to most trade in goods in Poland. 23% is the basic rate.^[5] Lower rates of 8% and 5% also apply for foodstuffs.^[5] Furthermore, some services are taxed at 0% tax rate or exempted from value-added tax (eg. financial and postal services).^[4]

Income tax scale before 2017

Income tax scale in 2017

In 2017, tax rates were changed. Now, the tax is calculated using two tables. The first table does determine the amount of tax.

The second table is used to determine the tax-reducing amount from the tax.

Annual income	Tax-reducing amount(amount to subtract from the tax)
0 PLN - 6,600 PLN	1,188 PLN
6,600 PLN - 11,000 PLN	${\displaystyle 631.98\times (income-6,600) \over 4,400}$ PLN
11,000 PLN - 85,528 PLN	556.02 PLN
85,528 PLN - 127,000 PLN	${\displaystyle 556.02\times (income-85,528) \over 41,472}$PLN
over 127,000 PLN	0 PLN

Income tax scale in 2018

In 2018, the tax scale was again changed. Income tax was calculated as follows:

The second table is used to determine the tax-reducing amount from the tax.

Annual income	Tax-reducing amount (amount to subtract from the tax)
0 PLN - 8,000 PLN	1,440 PLN
8,000 PLN - 13,000 PLN	${\displaystyle 883.98\times (income-8,000) \over 5,000}$ PLN
13,000 PLN - 85,528 PLN	556.02 PLN
85,528 PLN - 127,000 PLN	${\displaystyle 556.02\times (income-85,528) \over 41,472}$PLN
over 127,000 PLN	0 PLN

Income tax scale in 2019

In 2019, the tax scale was again changed. Income tax in 2019 is calculated as follows:^[1]

The second table is used to determine the tax-reducing amount from the tax.

Annual income	Tax-reducing amount (amount to subtract from the tax)
0 PLN - 8,000 PLN	1,420 PLN
8,000 PLN - 13,000 PLN	${\displaystyle 871.70\times (income-8,000) \over 5,000}$ PLN
13,000 PLN - 85,528 PLN	548.30 PLN
85,528 PLN - 127,000 PLN	${\displaystyle 548.30\times (income-85,528) \over 41,472}$PLN
over 127,000 PLN	0 PLN

Income tax scale in 2020

In 2020, the tax scale was changed again. Income tax in 2020 is calculated as follows:^[1]

The second table is used to determine the tax-reducing amount from the tax in 2020.