Poland

• As non-resident in Poland, do I need to file a Polish tax return?
• Yes, if you are in receipt of Polish rental income you have an obligation to declare this income to the Polish tax authorities.

• Do I need to get a Polish tax ID number in order to file tax returns?
• Yes, a Polish tax ID number (NIP number) is required for residents and non residents for tax filing purposes.

• How is Polish income tax calculated?
• There are two methods of calculating Polish income tax:
  
  
  • Progressive scale method – Polish income tax is paid on the actual profit, which is the difference between income and allowable costs. Income tax rates range from 18% to 32%
  • Fixed rate method. No tax deductions allowed. Polish income tax is calculated on the gross income without the deduction of costs. Income tax rate is 8.5%

• What is the deadline for Polish income tax filing?
• The Polish income tax filing deadline is April 30th in the following year after income was received under progressive scale method of taxation and January 31st under fixed rate method.

• Am I obliged to file a Polish tax return in relation to the sale of a Polish property?
• The sale of a Polish property must be reported to the Polish tax authorities.

• What are the Polish Capital Gains Tax (CGT) rates?
• For Polish properties purchased after 01.01.2007, Polish CGT is calculated at 19% of the net profit (sale price less sale expenses less gross purchase price).

• What is the pay and file deadline for Polish CGT?
• For Polish properties the CGT is paid and reported through the annual Polish income tax return. The deadline is April 30 or January 31 (as above).