Taxation of managers


In the general interpretation of the tax provisions (ref. no. DD2/033/95/KBF/10/403), the Minister of Finance stated that incomes under manager contracts and similar contracts concluded within the framework of non-agricultural economic activities conducted by taxpayers (contracts on management of enterprise and economic activity conducted by an entity with no legal personality inclusive) constitute incomes from activity performed personally. Thus, the source of the incomes gained under those kinds of contracts should be recognised as activity performed personally. As a result incomes gained under such kinds of contracts may not be taxed with the personal income tax of 19%. Generally, any activity performed personally is subject to taxation with a lump-sum income tax of 18%. Furthermore, the lump-sum tax is withheld without decreasing the income by tax deductibles.

Kontakt: Małgorzata Lewandowska,

Designed by i2D