Prikhodko&Partners
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International corporate law
Business Setup and Support in Poland TAX CONSULTATION IN POLAND

Taras Miroshnychenko

Head of International Corporate Law and Fintech Practice

E-mail

miroshnychenko@prikhodko.com.ua

Phone numbers

Expert in fintech, crypto, and international corporate law with over 20 years of experience. Specializes in crypto licensing (VASP/CASP), iGaming business support, and international structuring, asset protection, and OSINT analytics for risk assessment and due diligence.

TAX CONSULTATION IN POLAND

What taxes do you have to pay in Poland?

Income tax (CIT), which is 19%. If there is no profit, this tax is not paid. If the turnover does not exceed 1.2 million euros – 15%.
VAT in Poland is 23%. The obligation to become a VAT payer arises after an annual turnover of more than PLN 150,000.
Pharmaceutical and medical companies, companies in the field of passenger transportation, companies providing temporary accommodation or accommodation services, construction companies and others pay 8%.
5% – bread, meat, dairy products, books and periodicals.
A zero VAT rate applies to the purchase and delivery of goods from EU countries to Poland.
Income tax for individuals is 18% if the income is up to 19,834 euros, and 32% above this amount.
19% must be paid on the sale of real estate.
ESV — 19.52%, disability insurance — 8%, medical insurance — 2.45%.
Depending on the turnover, reporting can be submitted once a month, or quarterly, or even annually.

Optimization of taxes (taxation) in Poland

Legal solutions for tax optimization are our profile, which you can see for yourself during a consultation with a tax lawyer. No law or regulation requires a person or business to pay more than they should. We will help you save and save your money so that your business grows quickly and legally.

The professional tax assistance of lawyers in Poland consists in finding legal and completely legal mechanisms, thanks to which the business can pay significantly lower taxes.

A tax lawyer (lawyer) in Poland will advise you on choosing the optimal tax system for business in Poland regarding

value-added tax in Poland VAT (value-added tax).
corporate income tax (CIT – corporate income tax).
personal income tax (PIT – personal income tax).
social deduction from employees (ZUS).
local tax in Poland.
tax on dividends in Poland.
excise duty in Poland.

Tax optimization / exit tax / tax planning (Poland)

Among the most common tax optimization mechanisms in Poland are:

Creation of a group of companies that includes funds in Luxembourg, Holland, Liechtenstein, Cyprus and other jurisdictions, depending on the profile of your business and its features.
Expansion of your business to favorable tax residences (Hong Kong, Singapore, Slovakia).
Systems of refinancing foreign assets.
Use of offshore zones for Polish business.

Representation in the tax authorities (tax representation) of Poland

Representation in the tax authorities in Poland by Yuk Prykhodko and partners is consulting, preparation of all the necessary documentation, relations with the tax authorities of Poland and the EU in matters of VAT, CIT, PIT, ZUS, etc.

What is included in the duties of a tax lawyer of Yuk Prykhodko and partners:

Consulting on taxes in Poland
Taxation in Poland
Preparation of tax documents in Poland
Tax representation in Poland
Settlement of tax disputes in Poland.

How long does company registration take?

If the remote S24 system with standard articles of association is used, the procedure for entering the company in the register takes from 1 to 7 business days. If the business requires individually drafted articles of association, the process is completed through a Polish notary and takes from 14 to 21 days. Additional time will be required to open a bank account, depending on how quickly banking compliance is completed.

Which is better for a foreigner: JDG or Sp. z o.o.?

Individual business activity (JDG) is primarily suitable for freelancers, but it has two critical disadvantages: unlimited financial liability with all personal assets and high monthly ZUS contributions (more than PLN 2,350 per month in 2026). An Sp. z o.o. protects personal assets (liability is limited to capital starting from PLN 5,000) and allows ZUS contributions to be completely avoided if the company has two or more founders.

Is it necessary to immediately deposit the PLN 5,000 share capital into an account?

No. Under Polish law, during registration it is sufficient to provide an electronic declaration of the management board confirming that the minimum share capital (PLN 5,000) has been fully formed and contributed by the founders. There is no requirement to freeze the funds in a special bank account before company registration.

Successful cases on the topic: