Kancelaria Podatkowa Sp. z o.o. Ignaczak Kacprzak Gniadek
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Tax news

2011-02-08
Tax news are daily updated in the Polish version of this site. The news are translated into English within the co-operation with our foreign partner.
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Indexes, rates, interest

Overdue tax interest rate
14.00 % per year ( from 09th June 2011)
10.50 % per year (from 09th June 2011) - reduced interest rate
 
Prolongation fee
07.00 % per year (from 09th June 2011)
 
Statutory interest rate
13.00 % per year (from 15th December 2008)
(Journal of Laws of 2008 no. 220, p.1434)
 
Maximum contractual interest fee
24.00 % per year (from 09th June 2011)
 
Personal Income Tax thresholds in 2011
1. up to 85,528 zlotys (18 % minus the amount reducing tax 556.02 zlotys)
2. over 85,528 zlotys (14,839.02 plus 32 % of the surplus over 85,528 zlotys)
 
Corporate Income Tax rate
19% (Journal of Laws 00.54.654)
 
Rates of tax on acts in civil law
0.5%, 1%, 2% (Journal of Laws 07.68.450)
 
Treasury fee on the power of attorney
17 PLN per each person (Journal of Laws 06.225.1635)
 
Tresury fee on individual foreign exchange permit
113 PLN (Journal of Laws 06.225.1635)
 
Treasury fee on not having any (or having) overdue taxes
21 PLN (Journal of Laws 06.225.1635)
 
Treasury fee on the Tax Identification Number certificate
21 PLN (Journal of Laws 06.225.1635)
 
Treasury fee on the VAT payer’s registration certificate
21 PLN (Journal of Laws 06.225.1635)
 
Treasury fee on the excise taxpayer’s registration certificate
21 PLN (Journal of Laws 06.225.1635)