Poland · 2025
Poland Income tax calculator
Estimate the Polish personal income tax (podatek dochodowy od osob fizycznych, PIT) on an annual taxable income for 2025 under the general progressive scale (skala podatkowa). Enter income after deductible costs and deductible social-security contributions. This is the income tax only; ZUS social contributions and the 9% health contribution are handled by the salary calculator.
| Tax-free amount | 30 000,00 zł |
| Income above the tax-free amount | 60 000,00 zł |
| Income after tax | 82 800,00 zł |
How it works
- The first 30,000 PLN of taxable income is free of tax (kwota wolna od podatku). It is delivered through a tax-reducing amount of 3,600 PLN, which is 12% of 30,000 PLN.
- Taxable income up to 120,000 PLN is taxed at 12%, then the 3,600 PLN tax-reducing amount is subtracted: tax = 12% x base - 3,600.
- The part of taxable income above 120,000 PLN is taxed at 32%, so total tax = 10,800 + 32% x (base - 120,000).
- A separate solidarity levy (danina solidarnosciowa) of 4% applies to income above 1,000,000 PLN and is filed separately; it is not included here. Flat 19% business taxation (podatek liniowy) is an alternative regime and is also not covered.
Worked example
A 90,000 PLN annual taxable income in 2025 falls entirely in the 12% band, so the tax is 12% x 90,000 - 3,600 = 10,800 - 3,600 = 7,200 PLN. The first 30,000 PLN is effectively free of tax.
Frequently asked questions
Does this include ZUS and the health contribution?+
No. This is income tax (PIT) only. Employee ZUS social contributions (13.71%) and the 9% health contribution are separate and are shown by the salary calculator. Since 2022 the health contribution is no longer deductible from PIT.
What income should I enter?+
Enter the annual taxable base: income after deductible costs (koszty uzyskania przychodu) and after deductible social-security contributions. The calculator then applies the scale to that figure.
Why is there no tax up to 30,000 PLN?+
The 30,000 PLN tax-free amount is built into the 3,600 PLN tax-reducing amount. At a base of 30,000 PLN the tax is 12% x 30,000 - 3,600 = 0, so anything up to 30,000 PLN comes out at zero.
Does this cover the flat 19% rate or capital gains?+
No. The flat 19% rate (podatek liniowy) for business income is a separate election with no tax-free amount, and investment gains are taxed at a flat 19% (podatek Belki). This calculator only models the general progressive scale.
Sources
- Poland - Individual - Taxes on personal income · PwC Worldwide Tax Summaries
- Skala podatkowa (zasady ogolne) - kwota wolna i progi · Ministerstwo Finansow (podatki.gov.pl)
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- General progressive scale only. Input is the annual taxable base (after deductible costs and deductible social contributions).
- Excludes ZUS social contributions, the 9% health contribution, the 4% solidarity levy above 1,000,000 PLN, the flat 19% business regime, joint spousal assessment and other reliefs.
Reviewed by Vikas Dulgunde.