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Poland's New Solidarity Tax on Individual Income — Orbitax Tax News & Alerts

Poland has introduced a new solidarity tax on individual income effective from 1 January 2019. The solidarity tax, which partially funds a new solidarity fund to support the disabled, is levied at a rate of 4% on annual individual income exceeding PLN 1 million, after the deduction of social security contributions. The new fund is also partially funded through the labor fund, although contributions to the labor fund are unchanged.