Poland Tax Calculator (2026)
Income tax rates and take-home pay for Poland
Poland Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Basic Rate | PLN 0 - PLN 120,000 | 12.0% |
| Higher Rate | PLN 120,000+ | 32.0% |
Personal allowance: PLN 30,000
Pension and Disability Insurance
Capped at PLN 29,297 per year
Sickness Insurance
Health Insurance (NFZ)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Health Rate | PLN 0+ | 9.0% |
Solidarity Tax
| Bracket | Income Range | Rate |
|---|---|---|
| Solidarity Surcharge | PLN 1,000,000+ | 4.0% |
Applies when income exceeds PLN 1,000,000
Key Facts
Tax Year
2025
Currency
PLN
Top Rate
32.0%
Brackets
2 brackets
Allowance
PLN 30,000
Social Contributions
3 items
Assumptions
- · Assumes typical local employee (non-commuter) with a single employment contract for standard deductible costs of PLN 3,000.
- · Calculations use the 2025 social security cap for Pension and Disability (PLN 260,190).
- · Church tax and voluntary contributions are excluded.
- · Health insurance is calculated on gross income minus social security contributions, which is represented here by the assessment base note.
Frequently asked questions
How much income tax will I pay in Poland?
Poland uses a two-bracket income tax system with a 12% rate on income up to PLN 120,000 and 32% on income above that threshold. You'll also receive a personal tax relief allowance of PLN 30,000, which reduces your taxable income before these rates apply.
What social security contributions do I need to pay as an employee in Poland?
As an employee, you pay three main contributions: Pension and Disability Insurance (capped at PLN 29,297.39 annually), Sickness Insurance, and Health Insurance (NFZ) at 9% of your gross income. All of these except Health Insurance are deductible from your taxable income, which lowers your overall tax burden.
Do I pay the solidarity tax in Poland?
The solidarity tax only applies if your taxable income exceeds PLN 1,000,000 in a year, at which point you pay an additional 4% surcharge on income above that threshold. For most employees and remote workers, this tax will not apply.
What deductions can I claim on my Polish income tax return?
You can claim a standard deduction of PLN 3,000 for employee costs of earning income, plus your social security contributions (Pension, Disability, and Sickness Insurance) are deductible from your gross income. These deductions reduce your taxable income before the income tax brackets are applied.
How is my take-home pay calculated in Poland?
Your take-home pay is calculated by subtracting income tax, social security contributions (Pension, Disability, and Sickness Insurance), and Health Insurance (9%) from your gross salary. The calculator uses standard assumptions including the PLN 3,000 employee cost deduction and applies the two-bracket income tax system with your personal relief allowance.
Does Poland have regional or state income taxes?
Poland does not have regional or state-level income taxes that vary by location. All employees pay the same national income tax rates and social contributions regardless of which region they work or live in.
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