PIT at a 20% rate is applied to income amounts not exceeding 90,246 euros (EUR) per calendar year in 2022 and at a 32% rate for the exceeding part for:
payments to the members of the Board or Supervisory Board
income derived under copyright agreements (when it is received from the company that is also the employer of individual), and
income under civil agreement received by a manager of small partnership who is not a member of such small partnership.
Income from profit distribution (e.g. dividends) is taxable at a flat PIT rate of 15%.
More about income tax: