.01
Constitution
The fundamental law of 1997. Poland is a parliamentary republic with a separation of powers.
Must know: Poland for businesses
The political system, the tax scale and the obligations every company in Poland needs to know about. On one page. Status: October 2026.
political system
How the state works
The Constitution in brief.02
Sejm and Senate
The Sejm (460 deputies) and the Senate (100 senators) are elected for 4 years. The Sejm passes laws; the Senate may amend them.
.03
President
The head of state, elected for 5 years, for a maximum of two terms. Signs or vetoes laws.
.04
Council of Ministers
The government, headed by the President of the Council of Ministers (Prime Minister). Conducts policy and issues regulations.
.05
Courts and tribunals
District, regional and appeal courts; the Supreme Court; administrative courts (WSA, NSA) for disputes with authorities; the Constitutional Tribunal.
.06
Local government
16 voivodeships, 380 counties (including 66 cities with county status) and 2,477 municipalities. The municipality sets, among other things, property tax.
tax scale
PIT on the tax scale
Annual income of a natural person. Instead of the scale, a business owner may choose the flat tax or the lump-sum tax.
The PIT Act in brief| Income | Tax |
|---|---|
| do 30 000 zł | 0% (tax-free allowance) |
| PLN 30,000 – 120,000 | 12% minus the PLN 3,600 tax-reducing amount |
| over PLN 120,000 | PLN 10,800 + 32% of the excess |
| over PLN 1,000,000 | an additional 4% solidarity levy on the excess |
| Flat-rate PIT | 19% for business owners, no tax-free allowance |
| Lump-sum tax | 2%–17% of revenue, depending on the activity |
| CIT | 19%; 9% for small taxpayers and in the first year |
| Estonian CIT | tax only when profit is distributed (10% or 20% plus PIT on the dividend) |
| Dividend | 19% withholding tax |
| VAT | 23%, 8%, 5%, 0% |
| PCC | 2% real estate and goods, 1% other rights, 0.5% articles of association and loans |
| Employer contributions | approx. 20% on top of gross salary |
| Health contribution | 9% (scale), 4.9% (flat tax), fixed amount (lump-sum tax) |
must know
Eight things you need to know
Glossary of abbreviations.01
KSeF
Since 2026 invoices between businesses can only be issued in the National e-Invoicing System.
.02
White list
Transfers above PLN 15,000 only to an account on the VAT taxpayer list; otherwise you lose the tax-deductible cost.
.03
CRBR
Report beneficial owners within 14 days of the company’s entry in the KRS and update any changes.
.04
Financial statements
Prepare within 3 months, approve within 6 and file with the KRS within 15 days of approval.
.05
e-Delivery (e-Doręczenia)
A company in the KRS must have an e-Delivery address.
.06
Management board liability
A board member is liable for the company’s debts and taxes when enforcement against the company proves ineffective.
.07
Minimum wage
PLN 4,806 gross in 2026
.08
Language and currency
Accounting records in Polish and in złoty; you may conclude contracts with clients in English and in euros.
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