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Poland: Income tax legislation enacted

Income tax legislation enacted in Poland

Poland's president signed into law a bill that makes changes to the income tax law. The enacted legislation is effective beginning 1 January 2019.


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The new tax legislation includes provisions concerning:

  • The taxation of income from unrealized profits (an "exit tax")
  • Specific rules of taxation of profits from virtual currencies
  • A reduced rate of corporate income tax of 9% for certain taxpayers (those with revenue in a given tax year not exceeding the equivalent of €1.2 million and that have "small taxpayer" status)
  • A preferential tax rate of 5% on income generated by qualified intellectual property rights, such as patents or industrial design protection rights (an "IP box")

In addition, the legislation modifies requirements concerning withholding tax and the tax rules for passenger cars


Read a November 2018 report [PDF 347 KB] prepared by the KPMG member firm in Poland

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