Vejledning til Polens indkomstskat
Polen bruger et progressivt indkomstskattesystem for personlig indkomst, hvilket betyder, at skattesatsen stiger, når din indkomst stiger.
Indkomstskattesatser i Polen:
- 12% – Denne sats gælder for skattepligtig indkomst op til PLN 120.000 (ca. €27.000) om året.
- 32% – Hvis din skattepligtige indkomst overstiger PLN 120.000, skal du betale 32% i skat af det beløb, der overstiger denne tærskel. Der er en beregning til at bestemme den samlede skyldige skat, ikke en lige 32% af hele din indkomst.
Selvangivelser og betalinger
Fristen for udfyldning og betaling af indkomstskat i Polen er den 30. april i året efter skatteåret.
Ikke-afgiftspligtigt minimum i Polen
Polen tilbyder en skattefri tærskel på PLN 30.000 (omkring €6.800) om året. Det betyder, at hvis din samlede årlige indkomst falder til under dette beløb, betaler du normalt ingen indkomstskat.
Fradrag
I Polen kan du sænke din indkomstskatteregning gennem:
- Fradrag – Gør krav på arbejdsudgifter, sociale bidrag, donationer til velgørende formål og nogle lånerenter.
- Skattefradrag – Brug børnepasnings- og lægeudgifter.
Procedure for tilbagebetaling af overbetalinger
Hvis skattekontoret fastslår, at du har betalt for meget, udsteder de automatisk en tilbagebetaling til den bankkonto, du har angivet under indgivelsen. Behandlingstiderne kan variere, men det tager typisk flere uger.
Får skattenummer i Polen
Processen for registrering af et skattenummer (NIP – Numer Identyfikacji Podatkowej) i Polen afhænger af din situation:
- Hvis du er registreret hos CEIDG (Centralny Rejestr Gospodarki Narodowej), vil dit NIP-nummer automatisk blive tildelt dig. Du behøver ikke indsende en separat ansøgning.
- Hvis du ikke er registreret hos CEIDG (f.eks. freelancer, partnerskab), skal du indsende NIP-7 ansøgningsformularen til dit lokale skattekontor (Urząd Skarbowy).
Hvem kan indsende NIP-7-formularen?
- Personer, der udfører forretningsaktiviteter uden for CEIDG-registrering (f.eks. partnerskaber, freelancere).
- Personer, der ikke har et PESEL-nummer (polsk nationalt identifikationsnummer), men som skal betale skat (f.eks. ved at ansætte en babysitter).
Straf
For sen indgivelse af bøder:
- Op til 30 dage l – omkring PLN 100 (ca. €22).
- Mere end 30 dage forsinket – omkring PLN 500 (ca. €110).
For sent (år uden indgivelse) – skattemyndighederne kan pålægge en betydelig stigning på din skatteregning for de år, du ikke har indgivet. I sjældne situationer kan de anlægge sag mod dig.
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