Question: Does that mean that if, for example, a talent has a yearly income of PLN 130k the whole amount will get taxed at 32% OR just the amount above the PLN 120k (in this case 10k) will be taxed at 32% and the rest normally at 12%?
Answer: Up to PLN 120k will be taxed at 12% and anything above that will be taxed at 32%.
Question: If the talent has a yearly income of PLN 120k and with bonuses etc. the amount is above PLN 120k will it be taxed at 32?
Answer: Up to PLN 120k will be taxed at 12% and anything above that will be taxed at 32%, and full income is taxed, not just base salary.