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 in Poland as an employee?
Poland uses a progressive two-bracket income tax 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 to reduce your overall tax liability, and a standard employment deduction of up to PLN 3,000 per year is deducted from your income before tax is calculated.
What are Poland's social security contributions for employees?
As an employee, you contribute 11.26% for pension and disability insurance (up to the annual cap of PLN 260,190), plus 2.45% for sickness insurance. These contributions are deducted from your gross income before income tax is calculated, which lowers your taxable base. Additionally, you pay 9% health insurance from your net income, which is not tax-deductible.
Do I need to pay the solidarity tax in Poland?
The solidarity tax only applies if your annual income exceeds PLN 1,000,000, in which case you pay an additional 4% on income above that threshold. For most employees and remote workers, this surcharge will not apply.
Is there a personal allowance or tax-free amount in Poland?
Poland has an effective personal allowance of PLN 30,000 built into the tax system through a tax credit mechanism called the 'amount decreasing tax,' which reduces your overall tax bill. This means the first portion of your income receives preferential treatment compared to higher income levels.
How does the take-home pay calculation work for expats in Poland?
Your take-home pay is calculated by starting with your gross income, subtracting mandatory social security contributions (pension, disability, and sickness insurance), then applying income tax brackets and credits, and finally deducting the non-deductible 9% health insurance. The calculator on this page automates all these steps so you can see exactly what you'll earn after all taxes and contributions.
Are there regional or state income taxes in Poland I should know about?
Poland does not have regional or state income taxes; the national income tax system applies uniformly across the entire country. All employees are taxed under the same progressive brackets and contribution rates regardless of which region they work or live in.
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