Biuro Finansowo-Księgowe
 

Tax thresholds - tax rates

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  

Tax rates for individuals in 2008
Tax basis (in zloties) Tax
From To
44 490,00 19% of the basis minus 586,85
44 490,00 85 528,00 7 866,25 + 30% of the amount in excess of 44 490,00
85 528,00 20 177,65 + 40% of the amount in excess of 85 528,00
Tax-free allowance: 3 089,00  

Tax rates for individuals in 2007
Tax basis (in zloties) Tax
From To
43 405,00 19% of the basis minus 572,54
43 405,00 85 528,00 7 674,41 + 30% of the amount in excess of 43 405,00
85 528,00 20 311,31 + 40% of the amount in excess of 85 528,00
Tax-free allowance: 3 013,37  

Tax rates for individuals in 2006
Tax basis (in zloties) Tax
From To
37 024,00 19% of the basis minus 530,08
37 024,00 74 048,00 6 504,48 + 30% of the amount in excess of 37 024,00
74 048,00 600 000,00 17 611,68 + 40% of the amount in excess of 74 048,00
600 000,00 227 992,48 + 50% of the amount in excess of 600 000,00
Tax-free allowance: 2 789,89  

Tax rates for individuals in 2005
Tax basis (in zloties) Tax
From To
37 024,00 19% of the basis minus 530,08
37 024,00 74 048,00 6 504,48 + 30% of the amount in excess of 37 024,00
74 048,00 600 000,00 17 611,68 + 40% of the amount in excess of 74 048,00
600 000,00 227 992,48 + 50% of the amount in excess of 600 000,00
Tax-free allowance: 2 789,89  

Tax rates for individuals in 2004
Tax basis (in zloties) Tax
From To
37 024,00 19% of the basis minus 530,08
37 024,00 74 048,00 6 504,48 + 30% of the amount in excess of 37 024,00
74 048,00 17 611,68 + 40% of the amount in excess of 74 048,00
Tax-free allowance: 2 789,89  

Tax rates for individuals in 2003
Tax basis (in zloties) Tax
From To
37 024,00 19% of the basis minus 530,08
37 024,00 74 048,00 6 504,48 + 30% of the amount in excess of 37 024,00
74 048,00 17 611,68 + 40% of the amount in excess of 74 048,00
Tax-free allowance: 2 789,89  

Tax rates for individuals in 2002
Tax basis (in zloties) Tax
From To
37 024,00 19% of the basis minus 493,32
37 024,00 74 048,00 6 516,40 + 30% of the amount in excess of 37 024,00
74 048,00 17 648,44 + 40% of the amount in excess of 74 048,00
Tax-free allowance: 2 727,16  

Tax rates for individuals in 2001
Tax basis (in zloties) Tax
From To
37 024,00 19% of the basis minus 493,32
37 024,00 74 048,00 6 541,24 + 30% of the amount in excess of 37 024,00
74 048,00 17 648,44 + 40% of the amount in excess of 74 048,00
Tax-free allowance: 2 596,43  

Tax rates for individuals in 2000
Tax basis (in zloties) Tax
From To
32 736,00 19% of the basis minus 436,20
32 736,00 65 472,00 5 783,64 + 30% of the amount in excess of 32 736,00
65 472,00 15 604,44 + 40% of the amount in excess of 65 472,00
Tax-free allowance: 2 295,79  

Tax rates for individuals in 1999
Tax basis (in zloties) Tax
From To
29 624,00 19% of the basis minus 394,80
29 624,00 59 248,00 5 233,76 + 30% of the amount in excess of 29 624,00
59 248,00 14 120,96 + 40% of the amount in excess of 59 248,00
Tax-free allowance: 2 077,89  

Tax rates for individuals in 1998
Tax basis (in zloties) Tax
From To
29 252,00 19% of the basis minus 336,60
29 252,00 50 504,00 4 461,28 + 30% of the amount in excess of 29 252,00
50 504,00 12 036,88 + 40% of the amount in excess of 50 504,00
Tax-free allowance: 1 771,58