Europe · PLN
Poland
Reviewed 2026-06-21
Top income tax
32%
Self-employed SS
Yes
VAT
23%
Capital gains
19%
Exit tax
Yes
Nomad visa
No
46
/ 100
Tax efficiency38
Ease to enter57
Ease to exit27
Cost of living76
Internet43
English100
Poland taxes residents on worldwide income under a two-rate progressive system of 12 and 32 percent, with a flat 19 percent option that many solopreneurs use for business income plus competitive lump-sum rates of 12 to 14 percent for IT and professional services. The corporate rate is 19 percent, dropping to 9 percent for small companies, and there is no dedicated digital nomad visa, though self-employed founders can obtain a business-based temporary residence permit. Costs are roughly half of New York and broadband is fast, but mandatory flat-rate social security for the self-employed and an exit tax on large asset holders are real considerations.
Personal income tax
Income tax structureProgressive
Top income tax rate32%
Entry income tax rate12%
Top rate threshold$31,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate13.71%
Employer SS rate20.48%
Indirect & other taxes
VAT standard rate23%
Capital gains rate19%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate20%
Property taxNo
Exit & residency
Exit taxYes
Exit tax triggerChange of tax residence with combined asset value above PLN 4 million; 19% on unrealized gains
Exit tax residency lookback5 years
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate19%
WHT on dividends19%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameRelief for return (ulga na powrot) for individuals transferring tax residence to Poland
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index50.4
Internet speed190 Mbps
English proficiencyHigh
Civil liberties80
Sources
- PwC Worldwide Tax Summaries — Poland Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Poland Individual: Other taxes (social security, VAT, exit tax)
- PwC Worldwide Tax Summaries — Poland Corporate: Taxes on corporate income
- EY — Exit tax: moving out of Poland
- Gov.pl — Ministry of Foreign Affairs: Visas
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.