There are two tax thresholds for natural persons in Poland: 18 % and 32 %. The first one concerns those taxpayers whose annual income does not exceed PLN 85,000 (approximate amount). Higher tax will apply to income exceeding the above amount, but the 32 % tax will be charged only from the sum exceeding the PLN 85,000 amount. If someone earns PLN 100,000 a year, he will pay a higher tax only on PLN 15,000.
Poland is also a country that deals very mildly with companies - a linear 19-percent CIT (the name of the Polish tax paid by companies) is valid (however some entrepreneurs have a 15% interest rate) and flat rate of social security contribution. The so-called large social security contribution (premium for health, social and labour insurance) amounted to PLN 1172,56 in 2017. What does this mean in practice? Regardless of the amount of income of companies, the premium is fixed. A person earning PLN 50,000 will pay a very small social security contribution. You do not even need to add that the insurance will be much more heavily burdened to those who run a small business. The ones that will generate monthly, e.g. PLN 3,000 revenue.
The Polish government has a plan in the near future to decrease CIT from 15% interest rate to 9% interest rate for some groups of entrepreneurs.