Poland Salary Calculator
Poland taxes income on a simple two-rate PIT scale — 12% up to PLN 120,000 and 32% above — with a generous PLN 30,000 tax-free amount that gives everyone a PLN 3,600 tax credit. Employees also pay ZUS social contributions of 13.71% and a 9% health contribution that (since the Polski Ład reform) is no longer deductible from tax. Workers under 26 enjoy a full income-tax exemption up to PLN 85,528.
Example: PLN 120,000 gross in Poland
A 12-payment employee salary, 2026 rates — computed by the Saldora API.
Net annual
PLN 85,763
Net monthly
PLN 7,147
Income tax
PLN 8,466
Effective rate
28.5%
How salary tax works in Poland
- PIT 2026: 12% up to PLN 120,000, 32% above; PLN 30,000 tax-free (PLN 3,600 credit)
- ZUS employee 13.71% (pension 9.76% + disability 1.5% + sickness 2.45%)
- 9% health contribution on gross − ZUS, NOT deductible from tax
- Ulga dla młodych: income tax exempt up to PLN 85,528 for under-26s
- Figures in Polish złoty (zł); cross-currency compare converts to your display currency
Sole traders (JDG) can choose podatek liniowy (flat 19%), the tax scale (12%/32%), or ryczałt — a flat rate on revenue (12% for IT/software, other rates by activity). Each has different health-contribution rules; switch to Freelancer to compare all three.
Poland salary tax — frequently asked questions
How much tax will I pay on a salary in Poland?
Income tax (PIT) is 12% on taxable income up to PLN 120,000 and 32% above, but the first PLN 30,000 is tax-free (worth a PLN 3,600 credit). On top come ZUS social contributions of 13.71% and a 9% health contribution. On PLN 10,000 gross per month you keep roughly PLN 7,150 net. Enter your own figure above for an exact breakdown.
Is the health contribution deductible?
No. Since the Polski Ład reform the 9% health contribution (składka zdrowotna) is calculated on your income minus ZUS but can no longer be deducted from your income tax — which is why the effective burden is higher than the headline PIT rate suggests.
I'm under 26 — do I pay income tax in Poland?
The ulga dla młodych (PIT-0) exempts employment income from income tax up to PLN 85,528 per year for workers under 26. ZUS and health contributions still apply. Add your age in the calculator to apply it automatically.
Which JDG regime is best — liniowy, skala or ryczałt?
It depends on income and activity. At higher incomes the flat 19% liniowy or the revenue-based ryczałt (12% for IT) usually beat the 12%/32% scale, which keeps the tax-free amount and suits lower profits. The calculator lets you compare all three side by side.
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Estimates based on publicly available 2026 tax rules for Poland. For informational purposes only — not tax advice. Consult a qualified tax advisor for your specific situation.