The main taxes applicable to companies in Poland are the corporate income tax, the value added tax, the stamp tax, real estate tax and excise duty. Foreign companies are subject to the same taxes as local companies, however, when a double tax treaty applies, a foreign entity may benefit from a certain level of tax relief, as described in that agreement. The EU Parent-Subsidiary Directive is relevant to the taxation of foreign legal entities in the country.
The Polish corporate income tax rate is 19% (in 2018) and it applies to the worldwide income of resident companies and the Polish-sourced income for non-resident companies. a lower corporate tax rate of 15% can apply to small companies in Poland. However, this provision is subject to certain conditions. Both employers and employees are required to make social security contributions, up to a certain percentage of the salary (approximately 35%).
For tax compliance purposes, the tax year in Poland is the same as the calendar year or any other twelve-month period, as chosen by the taxpayer. Grouping for taxation purposes is possible for companies in Poland.
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