The Polish tax system has been modernized in recent years. Poland also taxes real property, transport vehicles, inheritance and gifts. Corporate Profits Tax. Worldwide income is a tax base for business entities with registered offices or seats or places of management in Poland. Other entities are taxed on profits earned in Poland only.
VAT applies to the goods sold and the services provided.
Exports are not taxed, however a number of conditions must be met for export of services to have zero tax rate. Exempt from VAT are agricultural products and finance and insurance services. Individual Income Tax and Expatriate Taxation. Polish residents are subject to tax on worldwide income, while individuals with non-resident status are taxed on Polish income only. Non-residents often may avoid double taxation under protection of treaties about avoidance of double taxation signed by Poland with many countries.