Poland Tax Calculator (2026)
Income tax rates and take-home pay for Poland
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Poland Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| First bracket (12%) | PLN 0 - PLN 120,000 | 12.0% |
| Second bracket (32%) | PLN 120,000+ | 32.0% |
Tax credit: PLN 3,600
Health insurance (employee)
| Bracket | Income Range | Rate |
|---|---|---|
| Health insurance 9% | PLN 0+ | 9.0% |
Solidarity tax
| Bracket | Income Range | Rate |
|---|---|---|
| Solidarity tax on income above PLN 1,000,000 | PLN 0+ | 4.0% |
Applies when income exceeds PLN 1,000,000
Key Facts
Tax Year
2025
Currency
PLN
Top Rate
32.0%
Brackets
2 brackets
Tax Credit
PLN 3,600
Social Contributions
1 item
Assumptions
- · Model assumes resident employee earning employment income only, taxed under general PIT scale.
- · Standard employee deduction (250 PLN/month, max 3,000 PLN/year) is applied as a deduction from income.
- · Social security contributions (employee portion: 13.71% up to 2025 cap of PLN 260,190) are deductible from taxable income before PIT brackets.
- · Health insurance (9% of grossified base after social contributions) is not tax-deductible and is paid from net income.
- · Solidarity tax (4% on income above PLN 1,000,000) is modeled as a surcharge on income tax.
- · Child relief is not included; model assumes no dependents.
- · Tax-free amount (personal allowance) of PLN 30,000 is embedded in the bracket calculation via the 'amount decreasing tax' mechanism.
- · No church tax, voluntary schemes, or optional regimes included.
- · Employer contributions excluded (not employee liability).
Frequently asked questions
How much income tax will I pay as an employee in Poland?
Poland uses a progressive two-bracket system: 12% on income up to PLN 120,000 and 32% on income above that threshold. You'll also receive a tax credit of PLN 3,600 (the 'amount decreasing tax') that reduces your overall tax liability, plus a tax-free personal allowance of PLN 30,000 is built into the calculation.
What social security contributions do I need to pay as an employee?
As an employee, you pay 13.71% in social security contributions (pension and disability insurance combined with sickness insurance) on earnings up to PLN 260,190 per year, then just 2.45% on income above that cap. These contributions are deducted from your gross income before income tax is calculated, which reduces your taxable income.
Is health insurance deducted from my taxes in Poland?
No, health insurance (9% of your gross income) is not tax-deductible and comes directly out of your net pay after taxes and social contributions are calculated. This is an important distinction from social security contributions, which do reduce your taxable income.
Do I pay extra tax if I earn over PLN 1 million in Poland?
Yes, if your income exceeds PLN 1,000,000, you're subject to a 4% solidarity tax surcharge on top of your regular income tax. This applies to high earners and is calculated after your standard income tax is determined.
What's the standard employment deduction in Poland?
Polish employees receive a standard employment deduction of up to PLN 3,000 per year (approximately PLN 250 per month), which is automatically deducted from your income before calculating income tax. This further reduces your taxable income along with social security contributions.
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