Podstawowy podatek od dochodów osobistych.
Mam dochody z pracy wykonywanej za granicą
Mam dochody z umowy zlecenia lub o dzieło
Podatki, które opłacasz, kiedy zmienia się Twoja sytuacja majatkowa.
Wybrane podatki lokalne oraz inne formy opodatkowania.
od czynności cywilnoprawnych (PCC)
od wydobycia niektórych kopalin
od niektórych instytucji finansowych
Rejestr działalności na rzecz spółek lub trustów
Rejestr działalności w zakresie walut wirtualnych
Data publikacji: 8.01.2026
Data aktualizacji: 8.01.2026
We have prepared a written guide including important information on individual elements of an application for an Investment Agreement. It will help you correctly prepare your application, in accordance with legal requirements.
Wniosek o zawarcie porozumienia inwestycyjnego. Instrukcja przygotowania (wersja polska) PDF, 368,51 kB
Application For Concluding An Investment Agreement Preparation Guide PDF, 462,47 kB
This brochure presents the main reasons for submitting an application to conclude an Investment Agreement.
Dlaczego Porozumienie Inwestycyjne (wersja polska) PDF, 1,44 MB
Why the Investment Agreement (English version) PDF, 1,45 MB
“Good Practices” are a set of guidelines on the Investment Agreement proceedings. The guidelines apply for both parties of the proceedings.
Read “Good Practices on Investment Agreement Proceedings”:
Dobre praktyki w postępowaniach w sprawie porozumienia inwestycyjnego PDF, 85,23 kB
Good Practices on Investment Agreement Proceedings PDF, 64,60 kB
Planning or implementing an investment in Poland? Or perhaps you just want to better understand the Polish tax system?
The Ministry of Finance's Investor's Tax Service Centre published a series of tax guides that fits your needs. Accessibly written, they aim to help you navigate through the tax issues in Poland.
Investment is a journey into the unknown. We understand that every ambitious project brings not only aspirations but also uncertainties, particularly concerning tax issues. Large-scale investments often generate complex tax issues that require a tailored and comprehensive approach. To effectively support strategic investors in Poland, the Ministry of Finance has established the Investor’s Tax Service Centre.
This guide presents the activities of the Centre. It is a unit of the Ministry of Finance, which can help you understand tax issues and conduct proceedings regarding investment agreements.
Centrum Obsługi Podatkowej Inwestora. Wsparcie podatkowe dla Twojej inwestycji (wersja polska) PDF, 848,65 kB
Investor's Tax Service Centre. Tax Support for Your Investment (English version) PDF, 825,13 kB
Servicezentrum für Investoren in Steuerfragen. Steuerliche Unterstützung für Ihre Investition (deutsche Fassung) PDF, 2,71 MB
Poland is one of the most appealing places to do business in Central and Eastern Europe, with an attractive and friendly investment climate. Contributing factors include the country’s strategic location in the heart of Europe and at the crossroads of major trade routes, an ever-expanding transportation infrastructure, human capital, as well as a stable and crisis-proof economy.
We want to strengthen Poland’s investment potential, which is why we are creating conditions for opening and conducting business that respond to entrepreneurs' needs.
Przewodnik Podatkowy Inwestora. Ulgi i zachęty (wersja polska) PDF, 997,62 kB
Investor's Tax Guide - Tax Reliefs and Incentives (English version) PDF, 920,34 kB
If you plan or have already started an investment in Poland worth at least PLN 50 million, it is time to consider concluding an Investment Agreement.
You can contact us even when you are still not certain about submitting an application for an Investment Agreement. We can offer you a preliminary meeting where you can present your investment plans and learn more about an Agreement.
During preliminary meetings you can:
We encourage you to contact the Investor’s Tax Service Centre. We are open to meetings, both in person and on-line.
Write to us at: