Regimes: 10
Ryczałt od przychodów ewidencjonowanych
OpenFor the self-employed
Tax on revenue with no expenses: 12% for programming and IT consulting, 2–17% overall depending on the activity
Details
- Who
- Sole traders (JDG) and partners in partnerships whose revenue in the prior year did not exceed EUR 2,000,000 (no limit in the first year of business).
- How it works
- Tax on revenue with no deduction of costs at rates from 2% to 17% depending on activity: e.g. 12% — software and IT consulting, 14% — healthcare, architecture, engineering, 15% — consulting and other listed services, 17% — liberal professions, 8.5% — most other services (12.5% above PLN 100,000 for some), 3% — trade and catering; health contribution is a flat amount by revenue band.
- How to opt in
- A statement to the head of the tax office (possible via CEIDG) by the 20th of the month after the month of your first income in the year; the choice carries over to later years until you change it.
- Limits and risks
- Expenses cannot be deducted; cap of EUR 2,000,000 of revenue in the previous year (no cap in the first year of business); the health contribution is a flat amount by revenue band; the rate depends on the service code (PKWiU).
- Legal basis
- Ustawa z 20.11.1998 o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne, art. 6 ust. 4, art. 9, art. 12 (t.j. Dz.U. 2025 poz. 843)
- Checked
- 4 November 2026
Podatek liniowy 19%
OpenFor the self-employed
19% of profit at any level (instead of the 12% / 32% scale)
Details
- Who
- Sole traders who elect this method; the right is lost if services are provided to a current or former employer that the taxpayer performed for it under an employment contract in the same tax year.
- How it works
- 19% of profit (revenue minus costs) regardless of amount, without the tax-reducing amount and most reliefs; health contribution 4.9% of profit (subject to a minimum), deductible from income up to an annual limit; above PLN 1,000,000 — 4% solidarity levy.
- How to opt in
- A statement to the head of the tax office (possible via CEIDG) by the 20th of the month after the month of your first income in the year; it carries over to later years.
- Limits and risks
- No tax-free reduction amount and most reliefs are lost; you lose the option if you provide your former or current employer with the same services you performed for it under an employment contract that year; above PLN 1,000,000 of income the 4% solidarity levy applies.
- Legal basis
- Ustawa o podatku dochodowym od osób fizycznych, art. 9a ust. 2–3, art. 30c ust. 1–2 (t.j. Dz.U. 2026 poz. 592); ustawa o świadczeniach opieki zdrowotnej, art. 79 ust. 1a
- Checked
- 4 November 2026
IP Box (preferencyjne opodatkowanie dochodów z kwalifikowanych praw własności intelektualnej)
OpenFor the self-employed
5% on qualified income from qualified IP rights
Details
- Who
- Entrepreneurs (including software developers running a JDG) who create, develop or improve qualifying IP rights within their own R&D activity: patents, utility models, industrial designs, copyright in computer software, etc.
- How it works
- 5% on qualified income from qualifying IP rights (income × nexus ratio); other income is taxed under the chosen method (scale or 19%); separate records of income and costs per IP right are required.
- How to opt in
- Claimed in the annual return for the year; from the start you must keep separate records of income and costs for each right.
- Limits and risks
- Only for income from your own R&D work, adjusted by the nexus ratio; other income is taxed under your chosen form; ZUS and the health contribution are still due.
- Legal basis
- Ustawa o podatku dochodowym od osób fizycznych, art. 30ca–30cb (t.j. Dz.U. 2026 poz. 592)
- Checked
- 4 November 2026
Ulga dla młodych (zerowy PIT dla osób do 26. roku życia)
OpenFor employees
0% PIT on income up to PLN 85,528 a year
Details
- Who
- Persons under 26 with income from employment, mandate contracts (umowa zlecenia), graduate internships and apprenticeships, and maternity allowance.
- How it works
- PIT exemption for income up to PLN 85,528 a year (a joint limit shared with the return, 4+ family and working senior reliefs); ZUS and health contributions remain payable in full.
- Duration
- Until you turn 26
- How to opt in
- Applied by the employer or client when paying (on your statement) or in the annual return.
- Limits and risks
- ZUS and the health contribution are paid in full; the PLN 85,528 cap is shared by the relief for the young, the return relief, the 4+ family relief and the senior relief; income above the cap is taxed normally.
- Legal basis
- Ustawa o podatku dochodowym od osób fizycznych, art. 21 ust. 1 pkt 148, ust. 44
- Checked
- 4 November 2026
Ulga na powrót
OpenFor people relocating
0% PIT on income up to PLN 85,528 a year
Details
- Who
- People who move their residence to Poland and become Polish tax residents, if they had no residence in Poland for the 3 full calendar years before the move and hold Polish citizenship, the Pole’s Card or EU/EEA/Swiss citizenship, or lived before the move in the EU/EEA, Switzerland, Australia, the UK, Israel, Canada, South Korea, Mexico, New Zealand, the US, Chile or Japan, or earlier lived in Poland for at least 5 consecutive years; a residence certificate is required. Ukrainian citizens without the Pole’s Card moving straight from Ukraine who never lived in Poland for 5 years do not qualify.
- How it works
- PIT exemption for income from employment, mandate contracts and business (scale, 19%, IP Box or lump sum) up to PLN 85,528 a year for 4 consecutive years (from the year of the move or the next one); once in a lifetime; the limit is shared with other zero-PIT reliefs; contributions remain payable.
- Duration
- 4 consecutive years — from the year of the move or the next year; once in a lifetime
- How to opt in
- Through your employer (on your statement) or in the annual return; keep a residence certificate or other proof of living abroad for the required years.
- Limits and risks
- ZUS and the health contribution are paid in full; the PLN 85,528 cap is shared by the relief for the young, the return relief, the 4+ family relief and the senior relief; income above the cap is taxed normally.
- Legal basis
- Ustawa o podatku dochodowym od osób fizycznych, art. 21 ust. 1 pkt 152, ust. 43–44 (t.j. Dz.U. 2026 poz. 592)
- Checked
- 4 November 2026
Ulga dla rodzin 4+
OpenFor employees
0% PIT on income up to PLN 85,528 a year
Details
- Who
- Parents (legal guardians, foster families) who raised at least four children in the tax year.
- How it works
- PIT exemption for income from employment, mandate contracts and business (scale, 19%, IP Box or lump sum) up to PLN 85,528 a year (limit shared with other zero-PIT reliefs); contributions remain payable.
- How to opt in
- Applied by the employer or client when paying (on your statement) or in the annual return.
- Limits and risks
- ZUS and the health contribution are paid in full; the PLN 85,528 cap is shared by the relief for the young, the return relief, the 4+ family relief and the senior relief; income above the cap is taxed normally.
- Legal basis
- Ustawa o podatku dochodowym od osób fizycznych, art. 21 ust. 1 pkt 153, ust. 44–48
- Checked
- 4 November 2026
Ulga dla pracujących seniorów
OpenFor employees
0% PIT on income up to PLN 85,528 a year
Details
- Who
- Women aged 60+ and men aged 65+ who are entitled to a pension but do not draw it and are covered by social insurance on the income.
- How it works
- PIT exemption for income from employment, mandate contracts and business (scale, 19%, IP Box or lump sum) up to PLN 85,528 a year (limit shared with other zero-PIT reliefs); contributions remain payable.
- How to opt in
- Applied by the employer or client when paying (on your statement) or in the annual return.
- Limits and risks
- ZUS and the health contribution are paid in full; the PLN 85,528 cap is shared by the relief for the young, the return relief, the 4+ family relief and the senior relief; income above the cap is taxed normally.
- Legal basis
- Ustawa o podatku dochodowym od osób fizycznych, art. 21 ust. 1 pkt 154, ust. 44
- Checked
- 4 November 2026
Karta podatkowa
Only for existing participantsFor the self-employed
A fixed tax set by the tax office regardless of actual income
Details
- Who
- Only entrepreneurs who used the tax card as of 31.12.2021 and have not since opted out or lost the right; closed to new taxpayers since 2022.
- How it works
- Fixed tax set by the tax office by type of activity (small services, crafts, retail), number of employees and town size; not available to people relocating to Poland.
- How to opt in
- No new entrants: only those who used it on 31.12.2021 and have not since given it up or lost it.
- Limits and risks
- Only for listed small services, crafts, retail and catering with a limited number of employees; once given up or lost it cannot be regained; ZUS and the health contribution are due.
- Legal basis
- Ustawa o zryczałtowanym podatku dochodowym, art. 23, art. 25 ust. 1 pkt 1 (t.j. Dz.U. 2025 poz. 843)
- Checked
- 4 November 2026
Ryczałt od przychodów zagranicznych osób przenoszących miejsce zamieszkania na terytorium Rzeczypospolitej Polskiej
OpenFor people relocating
A flat PLN 200,000 a year for all foreign income
Details
- Who
- People who move their residence to Poland and become Polish tax residents, if they had no residence in Poland for at least 5 of the 6 years before the year of the move; their family members on reduced terms.
- How it works
- Instead of PIT on all foreign income — a flat PLN 200,000 a year (prorated by months of residence in the year of the move; PLN 100,000 for a family member). From the year after the move you must spend at least PLN 100,000 a year on specified purposes (economy, science, education, culture, sport). Polish-source income is taxed under the normal rules.
- Duration
- Up to 10 consecutive years from the year of the move
- How to opt in
- A statement (oświadczenie) to the tax office by the end of January of the year after the move, with residence certificates for the earlier years; the lump sum itself is paid by 30 April of the following year.
- Limits and risks
- No deductions or credits against foreign income; you lose the regime if the lump sum is not paid, the PLN 100,000 is not spent or you leave Poland; controlled foreign company income is not covered.
- Legal basis
- Ustawa o podatku dochodowym od osób fizycznych, art. 30j–30p (t.j. Dz.U. 2026 poz. 592)
- Checked
- 4 November 2026
Ulga na start
OpenFor the self-employed
PLN 0 of ZUS social contributions for 6 months
Details
- Who
- Individuals starting a business for the first time or restarting it at least 60 months after it was last suspended or closed, who do not work for a former employer for whom they did the same work under an employment contract in the current or previous year.
- How it works
- For the first 6 months of business — no compulsory ZUS social insurance (pension, disability, sickness and accident contributions). PIT and the health contribution are paid as usual.
- Duration
- 6 months from the day the business starts
- How to opt in
- Applies automatically if you meet the conditions; you can opt out by registering for ZUS social insurance.
- Limits and risks
- These months give no pension record or ZUS sickness benefits; PIT and the health contribution are still due; not available for work for a former employer.
- Legal basis
- Ustawa z 6.03.2018 – Prawo przedsiębiorców, art. 18 (t.j. Dz.U. 2025 poz. 1480)
- Checked
- 4 November 2026
DoubleTaxation