For the estimated 1 million Ukrainians living in Poland, over 755 thousand actively employed, understanding the complex Polish tax system is a significant challenge.As the April 30th deadline for filing individual tax returns looms, it’s crucial to navigate the ever-evolving tax laws, characterized by frequent updates and varied interpretations by authorities. This is particularly true for foreigners, including Ukrainians, who often find Poland’s tax requirements daunting. Grasping these regulations can lead to considerable savings and avert potential legal complications.
A large segment of the Ukrainian workforce in Poland is aged between 30 to 39. Ukrainians have also shown strong entrepreneurial drive, launching around 50,000 businesses. Additionally, the community includes a significant number of women with children, with over 300,000 Ukrainian children attending Polish schools.
Tax reconciliation poses specific challenges for Ukrainian citizens, such as remote work arrangements and the establishment of a “permanent establishment” status for entrepreneurs. Issues around tax residency become even more complex against the backdrop of ongoing conflicts.
Leveraging its deep expertise in individual tax matters, Vialto Partners Poland collaborated with the Polish-Ukrainian Chamber of Commerce to present two essential, complimentary tax guides for Ukrainian expats – one tailored for employees and the other for entrepreneurs.
The guides (available below) are indispensable handbooks for Ukrainians working or conducting business in Poland, offering clarity on navigating the Polish tax system effectively.
The Polish tax environment is intricate, catering to a wide array of individuals including residents, non-residents, employees, and entrepreneurs. For Ukrainian expatriates, mastering this system is critical for compliance and proper application of tax benefits. The fiscal year in Poland aligns with the calendar year, incorporating taxes like income tax, corporate tax, VAT, and more. Tax residency hinges on various factors, including the length of stay and the center of personal or economic interests.
The guides offer practical examples and case studies to simplify the tax filing process, addressing a wide range of tax considerations for Ukrainian employees and entrepreneurs in Poland. Key areas covered include:
Ukrainian employees in Poland are subject to a progressive tax rate on their income, necessitating an understanding of the conversion from gross to net salary, which includes mandatory social security and health contributions. These contributions, though mandatory, provide access to Poland’s healthcare and social security benefits. Sample calculations in the guide illuminate the tax implications across various income levels for 2023.
Sample Tax Settlement Calculations for Income from Employment for 2023:
| Annual Individual Reconciliation [in PLN] | 50 000 | 100 000 | 150 000 | 200 000 |
| Gross Income | 50 000 | 100 000 | 150 000 | 200 000 |
| Costs of Earning Income | 3 000 | 3 000 | 3 000 | 3 000 |
| Social Security Contributions (ZUS) | 6 855 | 13 710 | 20 565 | 27 420 |
| Health Insurance Contribution | 3 883,05 | 7 766,1 | 11 649,15 | 15532,2 |
| Tax Base | 40 145 | 83 290 | 126 435 | 169 580 |
| Tax Due | 1 217 | 6 395 | 12 859 | 26 666 |
| Net Income | 38 044,55 | 72 128,9 | 104 926,65 | 130 381,8 |
Employees must register for a PESEL number and entrepreneurs need to obtain a NIP number as well as meet the April 30th filing deadline for the previous year’s earnings. The guides detail the required forms, documents, and registration procedures, emphasizing timely compliance to avoid penalties.
Important for both groups, the guides delve into opportunities for tax deductions and credits, ranging from work-related expenses for employees to deductions for social security contributions and business expenses for entrepreneurs. To mitigate double taxation, the guides clarify how to claim relief or exempt income taxed in Ukraine from taxation in Poland .
The guides also spotlight recent changes in tax laws or procedures for 2023, ensuring readers are up-to-date. This includes modifications in tax rates, new deductions or credits, and changes in filing processes or deadlines.
Using these guides can lead to savings, support efforts to achieve compliance, and help avoid legal complications. We invite you to download the comprehensive tax guides below, selecting the appropriate guide and language for your needs.
Tax settlement in Poland for 2023 – Guide for Ukrainian Employees
Tax settlement in Poland for 2023 – Guide for Ukrainian Entrepreneurs
These guides strive to equip Ukrainian expatriates with the insights and tools to effectively manage the Polish tax system. For further guidance on specific tax situations or more complex issues, professional advice is recommended.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Jadwiga Chorązka
Partner
Joanna Narkiewicz-Tarłowska
Director
Grzegorz Ogórek
Director
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Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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