Poland Tax Calculator (2026)

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