Poland’s top IT tax hacks

At present, in the IT industry in Poland, You have many options for tax settlement

In this post and in a carousel images I give more details⚙️✒️

Among the most popular and useful forms of settlement for IT specialists are

A contract for specific work/task (umowa o dzieło)

B2B of 2 types

collaboration with the ordering entity as an owner of private entrepreneurship (JDG)

collaboration as a limited liability company (spółka z o.o).” 1st B2B model undermines collaboration of You as part running a sole proprietorship (private enterpreneurship) with the ordering party.

You may choose from:

General income tax at a rate of 17% for amounts up to 120,000 PLN

Incomes exceeding 120,000 PLN are subject to a 32% rate on the surplus above this amount

IP BOX (I wrote about it in the previous post) – allows for a reduction in taxation-related costs. In this case, only a 5% personal income tax (PIT) applies
Lump-sum income tax (flat-rate income tax)– only 8.5%
2-nd B2B model as a collaboration between two limited liability companies Yours and someone else:

✳️ CIT – which is a 9% tax

✳️ IP BOX relief – 5% personal income tax (PIT)

✳️ Management Board Member Appointment Agreement – in this case, there is no obligation to pay Social Insurance Institution (ZUS) contributions. A contract for specific work/task (umowa o dzieło) – in this case, you include 50% of the income acquisition costs with an increased remuneration for additional work.