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Basic tax information for the companies registered in Poland – as at 31th December 2013
TAXPAYER |
TYPE OF TAX |
TAX RATE |
PAYMENT |
ANNUAL CLOSURE |
|
Limited liability company (Sp. z o. o.), Joint-stock company (S.A.) | Corporate Income Tax – CIT | 19% | Monthly or quarterly advance payments up to 20th day of the following month/quarter | Closure of the year up to 31st March of the following year |
|
Limited partnership (Sp. k.), Joint-stock partnership (S.K.A.) | Corporate Income Tax – CIT
| 19% | Monthly or quarterly advance payments up to 20th day of the following month/quarter | Closure of the year up to 31st March of the following year |
|
Shareholders (natural persons) of a partnership (Sp.k.) | Personal Income Tax - PIT | 19% | Monthly or quarterly advance payments up to 20th day of the following month/quarter, irrespective of the dividends payment. |
Closure of the year up to 30th April of the following year |
|
Shareholders (natural persons) of a joint-stock partnership (S.K.A.) | Personal Income Tax - PIT | 19% | Monthly or quarterly payments up to 20th day of the following month/quarter on the paid dividends. |
Closure of the year up to 30th April of the following year |
| Any company with employees | National Health Insurance on gross salary amount – ZUS |
approx. 20,74% | Monthly payment up to 15th day of the following month on paid salaries. | n/a |
| Companies when reaching 150 000 PLN of VAT taxable income in a given year or voluntarily | Value added tax – VAT |
23%; 8%; 5% or 0% | Monthly or quarter payment up to 25th day of the following month/quarter | n/a |
