Taxation in Poland

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Taxes in Poland are levied by both the central and local governments. Tax revenue in Poland is 33.9% of the country's GDP in 2017.^[1] The most important revenue sources include the income tax, Social Security, corporate tax and the value added tax, which are all applied on the national level.

Income earned is generally subject to a progressive income tax, which applies to all who are in the workforce. For the year 2014, two different tax rates on income apply.^[2]

In Poland, people with the highest incomes are required to pay a solidarity levy, often referred to as the third tax bracket. It amounts to 4% on annual income exceeding 1,000,000 PLN.^[3] The funds collected are allocated to the Solidarity Support Fund for Disabled Persons.^[4]