Poland Income Tax Calculator
How It Works
Poland uses a progressive income tax system with two main brackets known as PIT (Personal Income Tax). After the Polish Deal reforms, the tax-free amount is 30,000 PLN. Income above that is taxed at 12% up to 120,000 PLN (90,000 PLN taxable), and 32% on income above that threshold.
Young taxpayers under 26 are eligible for a tax exemption on income up to 85,528 PLN per year. This "Zerowy PIT" relief applies automatically to employment income and makes Poland attractive for young workers.
In addition to income tax, employees pay health insurance contributions of 9% of gross income (no longer tax-deductible after 2022 reforms). Social security contributions (ZUS) are calculated separately and include retirement, disability, and sickness insurance.
Frequently Asked Questions
What are the Polish tax brackets?
Poland has two PIT brackets: 12% on taxable income up to 120,000 PLN (first 30,000 PLN is tax-free, so 90,000 PLN is taxed at 12%), and 32% on all taxable income above 120,000 PLN.
What is the tax-free amount in Poland?
The annual tax-free amount (kwota wolna od podatku) is 30,000 PLN. Income up to this threshold is not subject to PIT. This was increased significantly under the Polish Deal reforms.
Do I qualify for the youth tax relief?
If you are under 26 years old, you can receive tax-free income up to 85,528 PLN per year. This applies to employment contracts and civil law contracts (umowa zlecenie). It does not apply to business income.
What social contributions do I pay in Poland?
Employees pay: retirement (9.76%), disability (1.5%), sickness (2.45%), and health insurance (9%). The health contribution is calculated on gross income minus social security contributions.