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Revenue-based tax
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 |
| from March 1, 2004 |
0,4894 |
0,7846 |
| from January 1, 2003 |
0,4798 |
0,7692 |
| from April 1, 2002 |
0,4690 |
0,7519 |
| from February 1, 2002 |
0,4488 |
0,7195 |
| from November 1, 2001 |
0,4488 |
0,7195 |
| from September 1, 2001 |
0,4492 |
0,7202 |
| from May 1, 2001 |
0,4413 |
0,7075 |
| from February 1, 2001 |
0,4352 |
0,6977 |
| from November 1, 2000 |
0,4279 |
0,6977 |
| from September 1, 2000 |
0,4212 |
0,6752 |
| from May 1, 2000 |
0,4129 |
0,6620 |
| from November 1, 1999 |
0,3859 |
0,6186 |
| from September 1, 1999 |
0,3825 |
0,6131 |
| from May 1, 1999 |
0,3743 |
0,5999 |
Travelling allowances (Poland)
| period | Subsistence | Accommodation | Travel |
| currently | 23,00 | 34,50 | 4,60 |
| up to 31 December 2006 | 22,00 | 33,00 | 4,40 |
| up to 31 December 2005 | 21,00 | 31,50 | 4,20 |
| up to 29 February 2004 | 20,00 | 30,00 | 4,00 |
| up to 31 December 2002 | 19,00 | 28,50 | 3,80 |
| up to 31 March 2002 | 18,00 | 27,00 | 3,60 |
| up to 31 March 2001 | 16,00 | 24,00 | 3,20 |
| up to 29 February 2000 | 12,00 | 18,00 | 2,40 |
| up to 1 June 1998 | 10,00 | 15,00 | 2,00 |
| up to 1 June 1997 | 8,20 | 12,30 | 1,64 |
| up to 1 August 1996 | 7,40 | 12,30 | 1,64 |
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