You already know that Poland has become one of the most attractive IT destinations in Europe, but you have to get well prepared if you want to take the best of it.
The tax and legal structure of your business is one thing you must get right from the start before you hire your first developer or sign a lease for your new office.
I’ve supported dozens of international companies entering the Polish market.
Time and time again, I see that companies that build a smart, compliant foundation early on not only avoid legal headaches, they also:
• reduce operating costs,
• attract better talent with well-structured compensation packages,
• scale much faster.
Whether you’re setting up a subsidiary, opening a shared services center, or building a remote tech hub, you need to know how the Polish tax system works.
Business Tax Models in Poland
- PIT – for sole proprietors & partnerships
- CIT – for limited liability companies
- PIT options: 12%/32% (scale), 19% flat rate, lump-sum, or tax card
Choose wisely – it impacts your margins.
VAT (Value Added Tax)
- Standard: 23%
- Some IT services may qualify for exemptions (e.g. export)
- Mandatory registration if turnover > 200k PLN (~€45K), but early voluntary VAT registration can be a smart move
Deductible Costs
- You can deduct:
- Equipment
- Software
- Office rent
- Employee training
But: Track and document everything carefully.
Social Security (ZUS)
- All business owners must pay social and health contributions
- New businesses get reduced rates for 24 months
- Contribution size depends on income & legal form
Hiring & Collaborations
- Employees = PIT + ZUS + payroll tax
- B2B contracts are common in IT, offering more flexibility
- Each model has different legal & tax implications
Accounting & Compliance
- Bookkeeping is mandatory
- Depending on your setup: full accounting or simplified (e.g. revenue-expense ledger)
- Stay compliant from day one — penalties can be steep
Incentives & Grants
- R&D tax relief (B+R)
- IP Box (5% tax on qualified IP income)
- Special economic zones & local incentives for tech investments
