Legal aspects of Polish Tax and Social Security in Agriculture

Agnieszka Parlińska


In the paper are describing legal aspects of treatment of farming sector in the tax and social security system in Poland.
Tax System in Polish Agriculture is an integral part of
Polish Tax System. Most taxes paid by farmers are property taxes, which supplied the budget of main local authority in Poland (municipality). In some cases farmers pay also personal income tax and value added tax like those, who run specific agricultural production as well individual farmers who operate through a limited liability company are subject to corporate income tax.
The social security fund for farmers (known as KRUS) was speared in 1990 from the social security system (ZUS). Farmers receive similar benefits with regard to health care, education, and social welfare although the contributions into the farmers system are lower then under the ZUS system.

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