Poland Approves Zero PIT for Sailors and Offshore Workers

Poland's lower house of parliament, the Sejm, has approved a significant bill that introduces a zero income tax rate for sailors and workers operating in the offshore sector. The legislation, passed with overwhelming support, aims to bolster the competitiveness of Polish shipping companies and improve maritime working conditions.

The new regulations will allow shipping entrepreneurs to opt for tonnage tax instead of corporate income tax, a move the Ministry of Infrastructure believes will positively impact the Polish maritime market. This preferential tax system will extend to vessels sailing under the flags of EU and European Economic Area countries, aligning Polish rules with European Commission public aid practices and shipowner demands.

The bill also expands the tonnage tax to include ship managers, not just shipowners, making the instrument more attractive. However, the effective implementation of these tax benefits is contingent upon a positive decision from the European Commission regarding state aid compatibility.

Furthermore, the act incorporates amendments to the Maritime Labour Act, implementing the 2022 revisions to the 2006 Maritime Labour Convention. These changes mandate shipowners to provide seafarers with internet access, appropriate workwear, free meals meeting specific standards, and access to drinking water. The legislation also addresses the supply of medicines and medical equipment to ships and clarifies rules for seafarers' medical examinations and financial security for their compensation and medical costs.