Not a Latitax destination
Poland
Poland's IP Box taxes qualifying IP income (e.g. software) at 5%, and share gains are a flat 19%.
Income tax, top rate
Secondary32% (+4% solidarity above PLN 1m)
Plus a 4% solidarity tax on income exceeding PLN 1 million (~USD 270,000).
Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29Capital gains
Secondary19% on shares
Gains on real property are taxed at normal rates.
Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29Corporate
Secondary19% (9% small taxpayers)
Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29Inheritance
Unverified0% for close family (if reported)
PwC gives no figure; transfers to the closest family (group zero) are reported as exempt if notified in time. Not confirmed.
Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29Looking for somewhere that works?
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