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Polish personal income tax is levied at progressive tax rates to 32%. An optional flat tax of 19% is also available. Under certain conditions, self-employed person may tax your income by 19% flat rate tax. Polish company tax rate for 2010 is 19%.

Polish resident companies are subject to corporate income tax (CIT) for all sources of their income, while non-residents are subject to income tax only on income derived from the territory of Poland.

The Company shall be deemed to be resident in Poland if it is incorporated or managed in Poland.



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