If an individual resides
in Poland for more than 183 days in any calendar
year, they are deemed to be resident for tax purposes.
Tax residency will also be assumed where an individual
has their main place of business, or centre of economic
interests, in Poland.
Residents of Poland pay
income tax on income derived from within Poland
and worldwide. Non-residents pay tax only on income
derived from within Poland.
EU/EEA citizens may enter
Poland freely to live and work and can remain in
the country for up to three months – after
this they must obtain a temporary residence permit.
Non-EU/EEA citizens must apply for a work permit
in order to work in Poland and many will require
a visa to enter the country. However, all visitors
to Poland must register at the local registration
office (Urzad Meldunkowy) within three days of arriving
in the country.
Cost
of Residence Document (approx)
Work
Permit Required
Work
Permit Authority
The charge for issuing a Residence
Permit is PLN30 (approximately EUR7) and applications
should be made though the Department of Citizen
Affairs (at their local office).
EU/EEA citizens do not require a
Work Permit. Those non-EU/EEA citizens who wish
to work in Poland must apply for a work permit,
though certain professions do not have to obtain
one (eg entertainers, artists, members of the clergy).
Non-EU/EEA citizens should apply
at the Polish Embassy in their country of origin,
especially if a visa is required to enter the country.
Personal
Income Tax
Corporate
Income Tax
Social
Taxes
Personal Income Tax is paid on a
scale according to income. On income from PLN557
to PLN85,528 tax is paid at 18%. On income over
PLN85,528, the rate is 32%. Tax is deducted at source
for employees, but the self-employed must pay tax
in advance. A 19% flat rate tax is available for
self-employed workers, under certain circumstances.
Corporate Income Tax is payable at
the rate of 19%. Self-employed individuals can opt
to pay tax at a flat rate of 19% of earnings, subject
to certain conditions, instead of paying personal
income tax.
Employees and employers must pay
social security contributions, and there are a number
of different strands, including pensions insurance,
sickness, disability, and accident insurance, Labour
Fund payments, and payments to the Guaranteed Employee
Benefit Fund.
Capital
Gains Tax
Property
or Wealth Tax
Stamp
Duty
There is no separate Capital Gains
Tax as such; capital gains are taxed at either the
personal income tax rate, or the corporate income
tax. Profits from the sale of shares are taxed at
19%, as are gains from real estate sales made within
5 years of purchase.
Profits from the sale of property
sold less than five years after it was acquired
are liable to Capital Gains Tax. Those purchasing
a property must pay a Civil Law Activities Tax,
at 2% of the market value of the property.
Stamp Duty is payable on certain
legal documents and certificates and permits. Stamp
Duty of between 0.1% and 2% is payable on the purchase
of property and some other goods. Legal contracts
or permits may also involve Stamp Duty.
Other
Taxes
Withholding tax, where payable, is
imposed on dividends at 19% and on royalties, interest
and services at 20%. The standard rate of VAT is
22%, with reduced rates of 7% and 3% for specified
supplies and services.
I am facing a dilemma and would like to invite any reader to advise me.
I am a Brit who has lived outside UK since 1993- initially in Belgium (5 years) & subsequently in 4 African countries. After a year outside UK, the UK Inland Revenue confirmed my status as ‘non-resident’ for tax purposes and as I have had no income in UK, I have not completed a UK tax return for many years. I visit UK very rarely, normally for one or two weeks per year.
In May 2011, I was made redundent by my employers, who were downsizing. This coincided with a move to retire in the Netherlands, where I now have official residency (my wife is Dutch). I thought that, at 63 years of age, I would be unlikely to find suitable employment; in fact, I have not tried hard and had resigned myself to permanent (but slightly premature) retirement.
However, to my surprise, I have recently been approached (through a mutual acquaintance) by a company that wishes to use my skills on a project in the Isle of Man. The role, if & when confirmed, would see me working for about 10 days a month in Isle of Man, with about 5-7 additional days per month, working from home. Contract will be for about two years. The firm has asked me to confirm if I would prefer to be paid (and therefore be taxed) in Netherlands or Isle of Man, the idea being that I create a self-employment entity for this employment. I have no data on which to base a response. Given Isle of Man's traditional ‘low tax ‘environment, are there any benefits to declaring an income in IOM? Are there any Isle of Man residency implications? Netherlands takes a tax cut on total world wide income, and, as I have never had any contact with the Dutch authorities, I am reluctant to start such a relationship now. Do I have to declare income in both countries, with a breakdown prorata to the time spent in each jurisdiction? Should I declare income to UK Inland revenue?
If anyone has pertinent advice on these points, I’d be grateful to hear them.
Hi, I live in South Africa, and along with 2 business partners (one in South Africa and one in Ireland - all South African citizens though) are setting up a company that designs Smart phone applications. As they will be sold on the various platforms (none of which operate out of South Africa)we have to list our company as operating out of Ireland anyway. As such, we have decided to set up our company in the best tax country and are wanting info on whether Jersey or Malta is best? If anyone has some inside info we would really appreciate it!! Thanks!Mary
Just wondering if anyone 'on the ground', as it were, might be reading and able to help me...I was considering relocating my hairdressing business from the UK to Ireland before the economy started to go properly belly-up...now, not so much.
Are things as bad as they seem over there, or is it being over-hyped by the media? And is the government still keen to support small business people? Cos if not, I'll look elsewhere...
I am moving full time to France in Jan 2012 where I will be working as a freelance contract engineer to a number of Australian based companies. It is my choice to move to France not a work requirement. I will be renting my house out in Austrlalia and renting a house while I am in France. I hold both EU & Austrlain citizenshiip. I am married with 2 young children. Approx total family income $100k AUD. Do I pay tax in France or Australia or both ? Any help or guidance would be much appreciated.France move
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