Poland public holidays 2026, VAT rate and tax data
Poland: VAT rate 23% since 1 Jan 2011; 14 public holidays in 2026 (next: Wszystkich Swietych (All Saints' Day), 1 Nov 2026); corporate tax rate 19%; minimum wage 4806 PLN/month; policy interest rate 3.75%; inflation rate (CPI) 4.1%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency PLN.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "PL", "series": "vat", "value": 23, "unit": "percent", "effective_from": "2011-01-01", "last_confirmed": "2026-07-22", "source": { "name": "Ustawa z dnia 11 marca 2004 r. o podatku od towarow i uslug, art. 146…", "url": "https://api.sejm.gov.pl/eli/acts/DU/2025/775/text.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"pl","amount":1000}.
Poland public holidays 2026
14 days in 2026; next: Wszystkich Swietych (All Saints' Day) on 1 Nov 2026. Official source: Ustawa z dnia 18 stycznia 1951 r. o dniach wolnych od pracy, art. 1 pkt 1 lit. a-m · last verified 22 Jul 2026
Fixed by law 14
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Nowy Rok (New Year's Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 6 Jan 2026 Tue | Swieto Trzech Kroli (Epiphany) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 5 Apr 2026 Sun | Pierwszy dzien Wielkiej Nocy (Easter Sunday) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 6 Apr 2026 Mon | Drugi dzien Wielkiej Nocy (Easter Monday) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 1 May 2026 Fri | Swieto Panstwowe (Labour Day / May Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 3 May 2026 Sun | Swieto Narodowe Trzeciego Maja (Constitution Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 24 May 2026 Sun | Pierwszy dzien Zielonych Swiatek (Pentecost / Whit Sunday) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 4 Jun 2026 Thu | Dzien Bozego Ciala (Corpus Christi) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 15 Aug 2026 Sat | Wniebowziecie Najswietszej Maryi Panny (Assumption of Mary) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 1 Nov 2026 Sun | Wszystkich Swietych (All Saints' Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 11 Nov 2026 Wed | Narodowe Swieto Niepodleglosci (Independence Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 24 Dec 2026 Thu | Wigilia Bozego Narodzenia (Christmas Eve) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 25 Dec 2026 Fri | Pierwszy dzien Bozego Narodzenia (Christmas Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 26 Dec 2026 Sat | Drugi dzien Bozego Narodzenia (St Stephen's Day / Boxing Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
2027 dates already held (14)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Nowy Rok (New Year's Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 6 Jan 2027 Wed | Swieto Trzech Kroli (Epiphany) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 28 Mar 2027 Sun | Pierwszy dzien Wielkiej Nocy (Easter Sunday) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 29 Mar 2027 Mon | Drugi dzien Wielkiej Nocy (Easter Monday) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 1 May 2027 Sat | Swieto Panstwowe (Labour Day / May Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 3 May 2027 Mon | Swieto Narodowe Trzeciego Maja (Constitution Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 16 May 2027 Sun | Pierwszy dzien Zielonych Swiatek (Pentecost / Whit Sunday) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 27 May 2027 Thu | Dzien Bozego Ciala (Corpus Christi) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 15 Aug 2027 Sun | Wniebowziecie Najswietszej Maryi Panny (Assumption of Mary) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 1 Nov 2027 Mon | Wszystkich Swietych (All Saints' Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 11 Nov 2027 Thu | Narodowe Swieto Niepodleglosci (Independence Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 24 Dec 2027 Fri | Wigilia Bozego Narodzenia (Christmas Eve) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 25 Dec 2027 Sat | Pierwszy dzien Bozego Narodzenia (Christmas Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
| 26 Dec 2027 Sun | Drugi dzien Bozego Narodzenia (St Stephen's Day / Boxing Day) | Fixed by law | Ustawa z dnia 18 stycznia 1951 r. o… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Poland value
Rate schedules and breakdowns
Withholding tax rates
19–20% across 4 withholding taxes — no single rate · in force from 2022-01-01 · Official source: Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osob prawnych (updop)… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Dividends (podatek od dywidend) | 19 | dividends and other revenue from participation in the profits of legal persons having their seat or management in Poland, paid to non-resident (and resident) corporate recipients; also 19% under the PIT Act for individuals | updop art. 22 ust. 1: 'Podatek… |
| EU Parent-Subsidiary Directive relief: art. 22 ust. 4 updop exempts dividends where the recipient is a company subject to tax on its worldwide income in the EU/EEA (extended to Switzerland at 25% holding) holding at least 10% of the payer's shares continuously for two years… | ||||
| interest | Interest | 20 | interest paid to taxpayers without a seat or management in Poland (art. 3 ust. 2 updop) on Polish-source revenue | updop art. 21 ust. 1 pkt 1: 'z odsetek… |
| EU Interest & Royalties Directive relief: art. 21 ust. 3 updop exempts interest paid between associated EU/EEA companies (direct 25% capital link held two years, beneficial-owner condition). Over PLN 2m/year to a related foreign recipient the pay-and-refund mechanism applies. | ||||
| royalties | Royalties and licence fees | 20 | copyright and related rights, rights to inventions, trademarks and designs (including their sale), secret recipes and processes, use of industrial, commercial or scientific equipment (including means of transport), and know-how, paid to non-residents | updop art. 21 ust. 1 pkt 1: 'z odsetek… |
| Same Interest & Royalties Directive exemption (art. 21 ust. 3) and pay-and-refund treatment as interest. | ||||
| intangible-services | Intangible services (uslugi niematerialne) | 20 | fees paid to non-residents for advisory, accounting, market research, legal, advertising, management and control, data processing, staff recruitment and personnel acquisition services, guarantees and sureties, and services of a similar nature | updop art. 21 ust. 1 pkt 2a: 'z tytulu… |
| A distinctive Polish extension of WHT to pure service fees. In practice treaties with a business-profits article usually eliminate it for treaty-resident recipients with a residence certificate, but the domestic statutory rate is 20%. Not subject to the PLN 2m pay-and-refund… | ||||
Personal income tax (podatek dochodowy od osob fizycznych, PIT)
12–32% across 2 bands · in force from 2022-01-01 · Official source: Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osob fizycznych, art. 27… · last verified 22 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 120000 | 12 |
| 120000 | — | 32 |
Statutory social-insurance contributions
0–19.52% across 10 contribution branches · in force from 2026-01-01 · Official source: Ustawa z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych, art… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| emerytalne | Ubezpieczenie emerytalne (old-age pension insurance) | 19.52 | 9.76 | 9.76 | percent | Gross remuneration constituting the contribution base under art. 18 ustawy o systemie ubezpieczeń społecznych and the rozporządzenie składkowe (certain income excluded). Contributions stop for the rest of the calendar year once cumulative base reaches 282 600 zł. | PLN |
| The statute fixes only the combined 19,52 % and says it is split in equal parts; the 9,76 %/9,76 % figures are the arithmetic consequence of art. 16 ust. 1, not a separately stated rate. The ceiling is ANNUAL AND CUMULATIVE (30 × prognozowane przeciętne wynagrodzenie of 9 420 zł… | |||||||
| rentowe | Ubezpieczenia rentowe (disability and survivors' pension insurance) | 8 | 1.5 | 6.5 | percent | Same base as emerytalne; same 282 600 zł annual cap. | PLN |
| Deliberately asymmetric — art. 16 ust. 1b states the two shares explicitly (unlike emerytalne). An engine that assumes a 50/50 split here is wrong by 5 percentage points of employer cost. Shares the same single annual ceiling with emerytalne: the 282 600 zł limit is one shared… | |||||||
| chorobowe | Ubezpieczenie chorobowe (sickness and maternity insurance) | 2.45 | 2.45 | 0 | percent | Same base as emerytalne/rentowe but WITHOUT the annual ceiling — art. 20 ust. 1 i 2 ustawy o systemie ubezpieczeń społecznych. | PLN |
| Employee-only and UNCAPPED. This is the single most common Polish payroll error: once the 282 600 zł threshold is crossed, emerytalne and rentowe stop but chorobowe keeps running at 2,45 % on the full base for the rest of the year. Compulsory for employees (umowa o pracę)… | |||||||
| wypadkowe | Ubezpieczenie wypadkowe (work accident and occupational disease insurance) | — | 0 | — | percent | Same base as emerytalne/rentowe, WITHOUT the annual ceiling (art. 20 ust. 1 i 2 ustawy o systemie ubezpieczeń społecznych). | PLN |
| EMPLOYER-ONLY, no national rate — deliberately returned null. Three distinct cases: (1) payer reporting up to 9 insured to accident insurance, or not in the REGON register — flat 1,67 %, being 50 % of the highest activity-group rate (art. 28 ust. 1); (2) payer reporting 10 or… | |||||||
| zdrowotne | Składka na ubezpieczenie zdrowotne (health insurance contribution) | 9 | 9 | 0 | percent | The emerytalne/rentowe base, but WITHOUT the 282 600 zł annual ceiling and without the sick-pay exclusions (art. 81 ust. 5), then REDUCED by the employee-financed social contributions actually withheld (art. 81 ust. 6) — i.e. gross less 13,71 % of gross (9,76 + 1,50 + 2,45). | PLN |
| Employee-only, no employer share, NO CEILING (art. 81 ust. 5 expressly disapplies art. 19 ust. 1). Because the base is net of the employee's 13,71 % social contributions, the effective burden is 9 % × 86,29 % ≈ 7,766 % of gross — an engine applying 9 % to gross overstates the… | |||||||
| fundusz_pracy | Składka na Fundusz Pracy (Labour Fund) | 1 | 0 | 1 | percent | The emerytalne/rentowe base WITHOUT the annual ceiling, but only where that base, converted to a monthly figure, is at least the statutory minimum wage (4 806 zł in 2026) — art. 259 ust. 1 ustawy o rynku pracy i służbach zatrudnienia. | PLN |
| EMPLOYER-ONLY, uncapped. The rate is NOT in the Labour Fund statute — the statute delegates it to the annual budget act, so it must be re-read from the ustawa budżetowa every year. The 4 806 zł figure is a LIABILITY THRESHOLD, not a floor on the base: below it no Fundusz Pracy… | |||||||
| fundusz_solidarnosciowy | Składka na Fundusz Solidarnościowy (Solidarity Fund) | 1.45 | 0 | 1.45 | percent | Identical to Fundusz Pracy — art. 4 ust. 1 ustawy o Funduszu Solidarnościowym applies the Fundusz Pracy rules 'odpowiednio'. | PLN |
| EMPLOYER-ONLY, uncapped. Legally a separate levy from Fundusz Pracy with its own statute and its own rate, but art. 5 ust. 2 ustawy o Funduszu Solidarnościowym requires the payer to compute and declare it TOGETHER with Fundusz Pracy as one combined figure — hence the familiar… | |||||||
| fgsp | Fundusz Gwarantowanych Świadczeń Pracowniczych (Guaranteed Employee Benefits Fund) | 0.1 | 0 | 0.1 | percent | Payments constituting the emerytalne/rentowe contribution base, WITHOUT the annual ceiling — art. 29 ust. 1 ustawy o ochronie roszczeń pracowniczych. No minimum-wage threshold. | PLN |
| EMPLOYER-ONLY, uncapped, and — unlike Fundusz Pracy and Fundusz Solidarnościowy — there is NO minimum-wage threshold, so it is due from the first złoty. Rate again comes from the annual budget act, not the statute. SCOPE EXCLUSION worth flagging: art. 9 imposes it on a… | |||||||
| fep | Fundusz Emerytur Pomostowych (Bridging Pensions Fund) | 1.5 | 0 | 1.5 | percent | The emerytalne/rentowe contribution base, WITH the 282 600 zł annual ceiling applied — art. 36 ust. 2 i 3 ustawy o emeryturach pomostowych. | PLN |
| EMPLOYER-ONLY and CONDITIONAL — not payable for an ordinary employee. Due only for an employee who was born after 31 December 1948 AND performs work in special conditions or of a special character listed in art. 3 ust. 1 i 3 (art. 35 ust. 1). Included here so the branch is… | |||||||
| ppk | Pracownicze Plany Kapitałowe (PPK) — auto-enrolment occupational savings | 3.5 | 2 | 1.5 | percent | 'Wynagrodzenie' as defined in art. 2 ust. 1 pkt 40 ustawy o PPK — broadly the emerytalne/rentowe contribution base, but WITHOUT the 282 600 zł annual ceiling. | PLN |
| QUASI-MANDATORY — include with care. The employer is legally obliged to operate a PPK and to auto-enrol eligible employees, but the employee may opt out by written declaration, and opted-out employees are auto-re-enrolled every four years. So the 2 % employee side is a default… | |||||||
Statutory interest rates (odsetki ustawowe)
9.25 percent · in force from 2026-03-05 · Official source: Derived from the NBP reference rate (this API's PL policy-rate series) under… · last verified 19 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| statutory | Odsetki ustawowe (statutory / capital interest) | 3.5 | 7.25 | Kodeks cywilny art. 359 § 2 | Ustawa z dnia 23 kwietnia 1964 r. –… |
| default | Odsetki ustawowe za opóźnienie (statutory default interest) | 5.5 | 9.25 | Kodeks cywilny art. 481 § 2 | Ustawa z dnia 23 kwietnia 1964 r. –… |
Late-payment interest rate
13.75 percent · in force from 2026-07-01 · Official source: Derived from the NBP reference rate (this API's PL policy-rate series) under… · last verified 19 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| standard | Standard commercial late-payment interest | 10 | 13.75 | ustawa z 8.03.2013 r., art. 4 pkt 3 lit. a i art. 11b | Ustawa z dnia 8 marca 2013 r. o… |
| public-medical | Where the debtor is a public medical entity (podmiot publiczny będący podmiotem leczniczym) | 8 | 11.75 | ustawa z 8.03.2013 r., art. 4 pkt 3 lit. b i art. 11b | Ustawa z dnia 8 marca 2013 r. ..., art… |
NBP reference exchange rates (table A)
3.9624 USD; 4 currencies held · in force from 2026-10-28 · Official source: Narodowy Bank Polski · last verified 28 Oct 2026
| currency | rate |
|---|---|
| USD | 3.9624 |
| EUR | 4.409 |
| GBP | 5.2645 |
| JPY | 0.025104 |
Tax filing deadlines
6 deadline rules · in force from — · Official source: 6 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly | vat | return_and_payment | VAT return (JPK_V7M) and payment — monthly filers | monthly | Podatnicy VAT rozliczający się miesięcznie (the default: 'Podatek VAT – co do zasady – rozliczasz w okresach miesięcznych'). | primary | 2026-10-28 | Biznes.gov.pl |
| The page heading reads 'Musisz złożyć deklarację i zapłacić wynikający z niej podatek', so the 25th is both the filing (JPK_V7M, electronic only) and payment date. | ||||||||
| vat-return-quarterly | vat | return_and_payment | VAT return (JPK_V7K declaration part) and payment — quarterly small taxpayers | quarterly | Mali podatnicy VAT (sales not above EUR 2 million in the previous year) who chose quarterly settlement. | primary | 2026-10-28 | Biznes.gov.pl |
| Quarterly filers still send the JPK_V7K record part (część ewidencyjna) for the first two months of each quarter by the 25th of the following month; that monthly record-only submission is not modelled as a separate rule. Quarterly settlement is optional for small taxpayers and… | ||||||||
| paye-remittance-monthly | paye | payment | Employer remittance of PIT advances withheld from wages | monthly | Pracodawcy jako płatnicy zaliczek na podatek dochodowy od wynagrodzeń pracowników. | primary | 2026-10-28 | Biznes.gov.pl |
| The period is the month in which wages were paid (and tax withheld), not the month the wages relate to. There is no monthly PAYE return; the annual PIT-4R covers it. Social insurance contributions (ZUS) are not covered. | ||||||||
| cit-return-annual | cit | return_and_payment | Corporate income tax annual return (CIT-8) and final payment | annual | Podatnicy CIT, including those whose tax year differs from the calendar year. | primary | 2026-10-28 | Ministerstwo Finansów |
| Calendar-year taxpayers: 31 March. The anchor sentence is written for taxpayers whose tax year differs from the calendar year; the same page gives 31 March for calendar-year taxpayers, which is the same rule. CIT-8 is filed electronically (paper allowed only in limited cases). | ||||||||
| cit-advance-monthly | cit | provisional_payment | Corporate income tax monthly advance payment | monthly | Podatnicy CIT paying monthly advances (the default). | primary | 2026-10-28 | Ministerstwo Finansów |
| Source is the Ministry of Finance's archived site (finanse-arch.mf.gov.pl). The advance for the last month of the tax year is due on the 20th of the first month of the next tax year, which this rule already yields; it need not be paid if the CIT-8 is filed and tax paid before… | ||||||||
| cit-advance-quarterly | cit | provisional_payment | Corporate income tax quarterly advance payment | quarterly | Mali podatnicy and taxpayers starting business activity who chose quarterly advances. | primary | 2026-10-28 | Biznes.gov.pl |
| Quarters are quarters of the taxpayer's tax year. The advance for the last quarter is due on the 20th of the first month of the next tax year (art. 25 ust. 1c), which this rule already yields. | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.