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Tax rates for individuals in 2009
| Tax basis (in zloties) |
Tax |
| From |
To |
|
85 528,00 |
18% of the basis minus 556,02 |
| 85 528,00 |
|
14 839,02 + 32% of the amount in excess of 85 528,00 |
| Tax-free allowance: 3 091,00 |
|
ZUS contributions for owner (preffered rates for bussiness started after 24.08.2005)
in 2010
|
| |
January, February |
|
| Basis for social insurance |
395.1 |
| Retirement |
77,12 |
|
| Disability |
23,71 |
|
| Sickness |
9,68 |
|
| Accident |
6,60 |
|
| Total |
117.11 |
|
| |
| Basis for medical insurance |
2592.46 zł |
| Medical |
233,32 |
|
Contributions
| Type of contribution |
bank account |
with sickness insurance |
without sickness insurance |
| January, February 2010 |
| Social security |
83 1010 1023 0000 2613 9510 0000 |
559,49 |
513,24 |
| Healt security |
78 1010 1023 0000 2613 9520 0000 |
233,32 |
233,32 |
| Employess fund |
73 1010 1023 0000 2613 9530 0000 |
46,25 |
46,25 |
| Total |
839,06 |
792,81 |
| |
ZUS contributions in 2007 r.
| For those engaged in business and those working with them, authors, artists and self-employed professionals. |
| Retirement insurance | 19,52% |
| Disability insurance | |
| 01.01.2007 — 30.06.2007 | 13,00% |
| 01.07.2007 — | 10,00% |
| Sickness insurance | 2,45% |
| Accident insurance | |
| 01.01.2006 — 31.03.2007 | 0,90% — 3,60% |
| 01.04.2007 — | 0,67% — 3,60% |
| Workplace Injury Fund | 2,45% |
| Guaranteed employees contributions fund | 0,10% |
| Medical insurance | 9,00% |
| Basis for medical insurance from January 2007 | 1 970 zł 65 gr |
| Basis for medical insurance from March 2007 | 2 116 zł 88 gr |
| Basis for medical insurance from June 2007 | 2 053 zł 34 gr |
Insurance basis
| in 2010 |
| January, February |
1 887,60 |
| |
Rates for insurance components in 2010
|
| |
January, February |
|
| Retirement insurance |
368,46 |
|
| Disability insurance |
113,26 |
|
| Sickness insurance |
46,25 |
|
| Accident insurance |
31,52 |
|
| Guaranteed employees contributions fund |
46,25 |
|
| Medical insurance |
233,32 |
|
Tax rates for revenue-based taxation
rental, up to 4 000 €
excess | 8,5%
20,0% |
| self-employed professionals | 20,0% |
| trading | 3,0% |
| services | 8,5% |
| production | 5,5% |
| Revenue limit, above which revenue-based taxation is no longer allowed (from the beginning of the following tax year): 250,000 (about 1 mln PLN) |
Maximum permitted rates per kilometre travelled in private vehicles
| period |
up to 900 cm3 |
over 900 cm3 |
| from November 14, 2007 |
0,5214 |
0,8358 |
Travelling allowances (Poland)
| period | Subsistence | Accommodation | Travel |
| currently | 23,00 | 34,50 | 4,60 |
|
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