MK Consult
Your firm in Poland will pay several types of taxes, depending on the chosen form of business and tax system. Here are the main taxes:
1. **CIT (Corporate Income Tax)**:
- 9% for small taxpayers with income up to 2 million euros.
- 19% for the rest.
2. **PIT (Personal Income Tax)**:
- 19% when paying dividends to founders, which leads to double taxation: first CIT on profit, then PIT on dividends【4:1†source】【4:18†source】.
3. **VAT (Value Added Tax)**:
- Standard rate of 23%, but if your annual turnover does not exceed 200,000 zlotys, you can not register as a VAT payer【4:10†source】【4:17†source】.
4. **ZUS (Social Insurance Contributions)**:
- Mandatory contributions that depend on whether the founder works under an employment contract or not. If working, ZUS is paid monthly【4:0†source】【4:9†source】.
There is also the possibility to choose simplified tax systems, such as ryczałt, where the rate depends on the type of activity (for example, 3% for fast food, 8.5% for catering services)【4:5†source】【4:14†source】.
In which sphere do you plan to work? This will help clarify which taxes will be most relevant to your firm.