A foreigner running a business in Poland has access to the same forms of taxation as Polish citizens. This means that when registering a company, they can choose one of the applicable tax regimes, depending on the type of business, expected costs, and the nature of cooperation with clients. The most commonly selected options include:
- Progressive tax scale (12% / 32%) – suitable for entrepreneurs with high operating costs, or those who want to benefit from tax allowances and joint taxation with a spouse.
- Flat tax rate of 19% – popular among IT professionals, consultants, and high-income business owners who want to avoid the 32% higher tax bracket.
- Lump-sum tax on registered income – attractive for businesses with low operating costs, provided the activity falls within the official lump-sum categories.
The tax rate depends on the type of service (e.g. 12% for IT, 8.5% for many services, 5.5% for construction work).
- Tax card – a highly restricted form, available only to entrepreneurs who were already using it before 2022. A foreigner starting a business now cannot choose this option.
The choice of taxation method depends on many factors: type of services, level of costs, revenue volume, number of clients, investment plans, and potential foreign income sources. For internationally operating businesses, it is also essential to check how the selected tax form interacts with the relevant double taxation agreement (DTA).
A foreigner can change their taxation method once per year – typically by the 20th day of the following tax year or at the time of business registration. This decision affects the amount of tax payable, the method of tax settlement, accounting obligations, and ZUS (social security) contributions.
getsix® supports foreigners in evaluating all available forms of taxation – taking into account their business model, development plans, and international tax situation – and recommends the best solution: https://getsix.eu/contact/.
