Poland Income Tax Calculator 2026
Calculate your Polish taxes: PIT (Personal Income Tax) + ZUS Social Contributions
~0 EUR
0 PLN
Effective rate: 0%
0 PLN
~13.71% (employee share)
0 PLN
Monthly: 0 PLN
Income Distribution
Effective total rate: 0%
Complete Guide to Polish Taxation
Poland has a relatively simple tax system with the PIT (Personal Income Tax) or Podatek dochodowy od osob fizycznych. Since the "Polski Lad" reform in 2022, the system has been significantly simplified to only two tax brackets. Polish taxation is based on the tax residency principle: anyone residing in Poland for more than 183 days per year is taxable on their worldwide income.
PIT Tax Brackets 2026
Polish income tax uses a progressive system with two brackets:
- PLN 0 - PLN 30,000: 0% (Kwota wolna od podatku - tax-free allowance)
- PLN 30,000 - PLN 120,000: 12% (first bracket)
- Above PLN 120,000: 32% (second bracket)
Note: The PLN 30,000 allowance (kwota wolna) is applied automatically, reducing tax by PLN 3,600 (30,000 x 12%).
ZUS - Social Contributions (~13.71% employee)
Zaklad Ubezpieczen Spolecznych (ZUS)
The Polish social security system is managed by ZUS. Contributions are shared between employer and employee.
| Contribution | Employee Rate | Employer Rate | Description |
|---|---|---|---|
| Emerytalne (Pension) | 9.76% | 9.76% | Old-age insurance |
| Rentowe (Disability) | 1.5% | 6.5% | Disability insurance |
| Chorobowe (Sickness) | 2.45% | - | Sick leave (voluntary) |
| Zdrowotne (Health) | 9% | - | Health insurance (not deductible) |
| Wypadkowe (Accidents) | - | 0.67-3.33% | Work accidents |
| Total Employee | ~13.71% | ~19.48% | + 9% health on taxable income |
Skladka zdrowotna (Health Contribution) - 9%
Important Particularity
- The 9% health contribution is no longer deductible from tax since Polski Lad
- It is calculated on gross income after deduction of ZUS social contributions
- This reform significantly increased the tax burden for high earners
- For entrepreneurs, the rate may vary depending on the chosen regime
Tax Benefits and Deductions
Ulga dla mlodych (Youth Exemption)
- People under 26 years old are exempt from income tax
- Limit: income up to PLN 85,528/year
- Applies to employment contracts (umowa o prace) and mandate contracts (umowa zlecenie)
- ZUS contributions still apply
Ulga dla rodzin 4+ (Large Family Relief)
- Exemption for parents of 4 or more children
- Limit: income up to PLN 85,528/year
- Applicable to each parent separately
Koszty uzyskania przychodu (Professional Expenses)
- Standard flat rate: PLN 250/month (PLN 3,000/year)
- If working outside place of residence: PLN 300/month (PLN 3,600/year)
- Copyright deduction: 50% of income (capped at PLN 120,000/year)
- For creators, developers, artists - significant tax advantage
Contract Types in Poland
Umowa o prace
Employment contract - maximum protection, all social benefits
Umowa zlecenie
Mandate contract - flexibility, reduced contributions possible
Umowa o dzielo
Work contract - no ZUS, ideal for one-time projects
B2B (Dzialalnosc gospodarcza)
Self-employment - flat tax option available (ryczalt)
France vs Poland Comparison
| Criteria | France | Poland |
|---|---|---|
| PLN 120,000 (~EUR 27,000) gross salary | ~EUR 19,000 net | ~PLN 89,000 (~EUR 20,500) net |
| Maximum marginal rate | 45% | 32% |
| Social contributions (employee) | ~22% | ~13.71% + 9% health |
| Basic allowance | ~EUR 10,777 | PLN 30,000 (~EUR 6,900) |
| Family quotient | Yes (parts) | No (but exemptions available) |
| Withholding tax | Yes (2019+) | Yes (zaliczka) |
| Youth exemption (<26 years) | No | Yes (up to PLN 85,528) |
| Cost of living (index) | 100 | ~55-60 |
Tax Return (Zeznanie podatkowe)
- Deadline: April 30 of the following year
- Main form: PIT-37 (employees), PIT-36 (other income)
- Online filing: e-PIT (pre-filled by tax administration)
- 1% for NGOs: option to donate 1% of your tax to a charity
- Refund: within 45 days if filed online, 3 months otherwise
Flat Tax Regime (Ryczalt) for Entrepreneurs
Alternative to Progressive PIT
- 2%: sales of agricultural products
- 3%: restaurants, hotel services
- 5.5%: construction, certain services
- 8.5%: rentals, most services
- 12%: IT, programming, computer services
- 15%: certain liberal professions
- 17%: medical, legal professions
The ryczalt is very popular among IT developers in Poland (12% on revenue).
Poland is the largest economy in Central Europe with a competitive cost of living. Compare its taxation with neighbouring Visegrad Group countries.