Income tax calculator — Poland
Estimate 2026 PIT on an individual annual taxable base under Poland's general scale.
Annual base after deductible costs and income deductions, not gross pay.
- PIT on the general scale
- PLN 10,800
- Estimated general-scale PIT
- PLN 10,800
Individual assessment with the PLN 3,600 tax-reducing amount; the base and resulting PIT are rounded to whole PLN.
Average tax rate 9% · marginal rates apply only to income in each bracket. General-scale PIT only; contributions, reliefs, credits and withholding are not included.
Enter the taxable base
Enter annual income after deductible costs and income deductions—the amount to which the general PIT scale applies.
This is an individual-assessment calculation. Joint filing and preferential single-parent assessment are not approximated.
What the scale does
- 12% up to PLN 120,000, less the PLN 3,600 tax-reducing amount
- PLN 10,800 plus 32% of the amount above PLN 120,000
- The taxable base and resulting PIT are rounded to whole PLN
Social and health contributions, reliefs, credits, exemptions and withholding are outside this estimate.
Read the Ministry of Finance 2026 PIT scale ↗Included
- 2026 general PIT scale
- PLN 3,600 tax-reducing amount
- Individual annual taxable base
- Statutory whole-PLN rounding of the base and tax
Not included
- Gross-pay deductions and revenue costs
- Social and health contributions
- Joint or single-parent assessment
- Reliefs, credits, exemptions, withholding and non-scale income
What this means
Poland's general PIT scale applies 12% to the taxable base up to PLN 120,000 and subtracts a PLN 3,600 tax-reducing amount. This makes tax zero at a taxable base of PLN 30,000.
Above PLN 120,000, the formula starts at PLN 10,800 and applies 32% only to the excess. The taxable base is rounded to whole PLN before the scale is applied, and the result is rounded to whole PLN.
Formula & worked example
up to PLN 120,000: max(0, 12% × taxable base − PLN 3,600) above PLN 120,000: PLN 10,800 + 32% × (taxable base − PLN 120,000)
PLN 150,000 taxable base in 2026
- Tax through PLN 120,000
- PLN 10,800
- 32% × PLN 30,000
- PLN 9,600
Estimated PIT is PLN 20,400 before excluded contributions, reliefs and credits.
How this calculation works
The calculation follows the formulas, definitions and assumptions explained on this page. The references below support the method and any stated boundaries.
Official sources
- Polish Ministry of Finance — employment income — Official 2026 general scale and tax-reducing amount
- Polish Ministry of Finance — PIT-36 filing brochure — Official instructions for rounding the taxable base and tax to whole PLN