Taxation in Poland

Income and corporate tax

If you are employed in Poland, you have to pay progressive income tax (PIT). Your income tax will be deducted directly from your salary and gets paid by the company you’re working for.

Taxation in Poland

The only thing you need to do as an employee is to send a declaration to the Tax Office (Urzad Skarbowy) according to the data received from your employer.

There are some tax exemptions – you can ask about them at Tax Office as they change every year. It is important to keep all your bills that let you use tax exemptions for 5 years – you can be asked at any time to show them.

How to obtain a Tax Number (NIP)

You can request a tax number (NIP, Numer Identyfikacji Podatkowej) at your local tax office (Urzad Skarbowy). There you will have to fill a form and present your passport and registration card (karta pobytu). If you need a NIP-number for a company or are self-employed, you will have to present additional documentation.

What is the PESEL-Number?

The PESEL is a personal identification number that was introduced in 1979. It stands for Powszechny Elektroniczny System Ewidencji Ludnosci which means general electrical registration system. It contains the following:

  • PESEL-number
  • Current first names and family names
  • Previous first names and family names
  • First names and birth names of the parents
  • Date and Place of birth
  • Gender
  • Nationality
  • Address and date of registration for permanent residence
  • Temporary residence
  • Series, number and issuing office of the identity card, passport or residence permit

The number is made up of the reverse of the date of birth, the gender and a sequential number. A man that is born on 13.11.1972 could have the number 72111318199.

You should apply as soon as possible for a PESEL-number. This number is mandatory for all permanent residents and for temporary residents staying for more than 2 months.

You will need the PESEL-number on many occasions: at offices, insurances, for your employer or for medical receipts provided by compulsory health insurance providers.

Even children may apply for a PESEL-number. The request must be made at the authorities of your community or town. You usually only need your identity card or passport, residence permit and registration card to obtain a PESEL-number. The application is then forwarded to Warsaw and should be handled within two to four weeks.

The only thing you need to do as an employee is to send a declaration to the Tax Office (Urzad Skarbowy) according to the data received from your employer.

There are some tax exemptions – you can ask about them at Tax Office as they change every year. It is important to keep all your bills that let you use tax exemptions for 5 years – you can be asked at any time to show them.

How to obtain a Tax Number (NIP)

You can request a tax number (NIP, Numer Identyfikacji Podatkowej) at your local tax office (Urzad Skarbowy). There you will have to fill a form and present your passport and registration card (karta pobytu). If you need a NIP-number for a company or are self-employed, you will have to present additional documentation.

What is the PESEL-Number?

The PESEL is a personal identification number that was introduced in 1979. It stands for Powszechny Elektroniczny System Ewidencji Ludnosci which means general electrical registration system. It contains the following:

  • PESEL-number
  • Current first names and family names
  • Previous first names and family names
  • First names and birth names of the parents
  • Date and Place of birth
  • Gender
  • Nationality
  • Address and date of registration for permanent residence
  • Temporary residence
  • Series, number and issuing office of the identity card, passport or residence permit

The number is made up of the reverse of the date of birth, the gender and a sequential number. A man that is born on 13.11.1972 could have the number 72111318199.

You should apply as soon as possible for a PESEL-number. This number is mandatory for all permanent residents and for temporary residents staying for more than 2 months.

You will need the PESEL-number on many occasions: at offices, insurances, for your employer or for medical receipts provided by compulsory health insurance providers.

Even children may apply for a PESEL-number. The request must be made at the authorities of your community or town. You usually only need your identity card or passport, residence permit and registration card to obtain a PESEL-number. The application is then forwarded to Warsaw and should be handled within two to four weeks.

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