Poland Tax Calculator (2026)
Income tax rates and take-home pay for Poland
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 if I move to Poland as an expat?
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 that reduces your tax bill, and there's an effective tax-free allowance of PLN 30,000 built into the calculation. The exact amount depends on your gross salary and deductible contributions like social security.
What are the social security deductions from my Polish salary?
As an employee in Poland, you pay three main social security contributions that reduce your taxable income: pension and disability insurance (11.26% up to PLN 260,190 annually, then 2.45%), sickness insurance (2.45%), and a standard employment deduction of PLN 3,000 per year. These total approximately 13.71% of your gross income up to the cap, making them significant deductions before income tax is calculated.
Is health insurance deductible from my taxable income in Poland?
No, health insurance is not tax-deductible in Poland. You pay 9% of your gross income as health insurance, but this comes out of your net pay after income tax has been calculated. This is different from social security contributions, which do reduce your taxable income.
Do I pay extra tax if I earn over PLN 1,000,000 in Poland?
Yes, if your annual income exceeds PLN 1,000,000, you'll pay a 4% solidarity tax on top of your regular income tax. This surcharge only applies to high earners and is calculated as a percentage of your income tax liability, not your gross income.
How is take-home pay calculated in Poland after all taxes and contributions?
Your take-home pay starts with your gross salary, then subtracts social security contributions (about 13.71%), income tax based on the two-bracket system with the PLN 3,600 relief, and health insurance (9% of gross). If you earn over PLN 1,000,000, the 4% solidarity tax is added on top. The result is your net monthly or annual income after all deductions and taxes.
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