PIT

PIT (Personal Income Tax) Personal income tax in Poland is payable by any natural person (resident or non-resident) from their yearly income from sources that include, among others, employment relationships, personal services, income from capital and property rights, and non-agricultural business activity. Regarding the nature of PIT obligation, similarly to the rule of incorporation of the enterprise in the case of CIT liability, the personal income tax uses the residence factor. It means that Polish residents are taxed on their total, global income (unlimited tax obligation), whereas non-residents are taxed on income earned in Poland (limited tax obligation). PIT rates...