Poland tax guide
Planning reference for Poland using PLN salary values.
This is not an official government calculation. Confirm final details with Poland Tax Portal or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: 2026 resident employee using the PLN 30,000 tax-free amount, general scale and PLN 3,000 annual employee cost deduction. Employee pension, disability, sickness and health contributions are included; spouse, child and other reliefs are excluded.
Reference details
| Currency | PLN |
|---|---|
| National tax label | Personal Income Tax |
| Personal allowance | 30,000 PLN |
| Employee contributions | Employee pension 9.76% and disability 1.5% up to PLN 282,600, sickness 2.45%, and health insurance 9% on salary after social insurance. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 12.0% | Up to 120,000 PLN |
| 2 | 32.0% | Top bracket and above |
Official source
Poland Tax Portal: https://www.podatki.gov.pl/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.