Poland income tax rates

What this value means

TWO brackets only. The statutory table in art. 27 ust. 1, transcribed verbatim from the consolidated text published on 30 April 2026, reads: base up to PLN 120 000 — tax is '12 % minus kwota zmniejszajaca podatek 3600 zl'; base over PLN 120 000 — tax is 'PLN 10 800 + 32 % of the excess over PLN 120 000'. The bracket array above expresses the marginal rates; THE PLN 3 600 CREDIT IS NOT IN THE ARRAY and a consumer computing liability must subtract it. THE TAX-FREE AMOUNT IS AN ARITHMETIC CONSEQUENCE, NOT A SEPARATE BRACKET: PLN 3 600 divided by 12 % gives the kwota wolna od podatku of PLN 30 000, which is why an annual base up to PLN 30 000 produces zero tax despite the schedule starting at min 0. Datasets that model Poland as a zero-rate band from 0 to 30 000 then 12 % are describing the same law in a different shape; datasets that show 17 % on the first bracket are describing 2019 to mid-2022 and are STALE. UNCHANGED FOR 2026: art. 27 ust. 1 carries no amending footnote in the 2026 consolidation, and the PLN 120 000 threshold, the 12 %/32 % rates and the PLN 3 600 credit are all identical to 2023-2025. Poland does NOT index these thresholds for inflation — they are nominal and have been frozen since 2022, which is a slow real-terms tax increase; the long-promised rise of the kwota wolna to PLN 60 000 has not been enacted. Art. 27 ust. 1c-1d do create a review duty: the Minister of Finance must verify the credit against the Institute of Labour and Social Studies subsistence minimum and propose a change to the Council of Ministers by 15 September each year, so watch that date. NOT IN THIS TABLE, and each is a genuine additional or alternative liability: (1) DANINA SOLIDARNOSCIOWA, the solidarity levy, art. 30h ust. 1-2 — a further 4 % on the excess over PLN 1 000 000 of aggregated income taxed under art. 27 ust. 1, 9 and 9a, art. 30b, art. 30c and art. 30f, so the true top marginal rate on high employment income is 36 %, not 32 %. (2) The SKLADKA ZDROWOTNA (health insurance contribution) at 9 % of the assessment base for scale taxpayers, non-deductible from tax since the 2022 Polski Lad reform — this is the reason Polish effective burdens are far above the nominal 12 % at low incomes, and it is levied outside the PIT scale. (3) Employee-side social insurance contributions (ZUS: pension 9,76 %, disability 1,5 %, sickness 2,45 %) deducted before the base is computed. (4) ALTERNATIVE REGIMES that displace this scale entirely for business income — podatek liniowy at a flat 19 % (art. 30c), ryczalt od przychodow ewidencjonowanych at sector-specific rates on gross revenue, and the karta podatkowa (closed to new entrants). (5) SCHEDULAR rates outside the scale: 19 % on capital gains and dividends (art. 30a, art. 30b), and rental income outside business taxed under ryczalt at 8,5 % up to PLN 100 000 and 12,5 % above. NO SUB-NATIONAL PIT: Poland has no regional or municipal income tax surcharge — gminy receive a share of PIT receipts, but the taxpayer faces one nationwide schedule, unlike Italy. RELIEFS that materially change the effective rate but not the schedule include ulga dla mlodych (exemption for under-26s on employment and mandate income up to PLN 85 528 per year), the joint-assessment option for spouses, and the child relief. VERIFICATION CAVEAT ON THE EFFECTIVE DATE: the 12 % first-bracket rate and the PLN 3 600 credit were introduced by the ustawa z dnia 9 czerwca 2022 r. o zmianie ustawy o podatku dochodowym od osob fizycznych oraz niektorych innych ustaw (Dz. U. z 2022 r. poz. 1265), whose title and 1 July 2022 entry into force were confirmed in the official ELI register on 2026-07-22; that act applied the new schedule retroactively to income earned from 1 January 2022, which is why effective_from is stated as 2022-01-01 rather than the act's own commencement date. The retroactive application clause inside the 2022 act was not itself re-read in this pass. ACCESS QUIRK: the PIT act must be fetched via its newest tekst jednolity (DU/2026/592); the 1991 identifier returns the original publication. The consolidated PDF is about 4,6 MB; the art. 27 scale is rendered as a table and pdftotext emits its cells on separate lines, so a naive line-based parse will split the bracket from its rate.

Get it programmatically

curl https://euroref.dev/v1/pl/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/pl/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/pl/income-tax

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