Poland Salary Calculator 2026 — Gross to Net
Calculate your Polish take-home pay after PIT, ZUS, and health insurance. Supports employee and B2B (JDG) modes.
Frequently Asked Questions
How is income tax calculated for employees in Poland?
Poland uses a progressive income tax (PIT) with two brackets: 12% on taxable income up to 120 000 PLN/year and 32% above that. Employees benefit from a 30 000 PLN tax-free allowance (applied as a 3 600 PLN tax reduction) and a standard work cost deduction (KUP) of 3 000 PLN/year (250 PLN/month). Taxable income is gross salary minus ZUS social contributions and the KUP deduction.
What are ZUS social contributions for employees in Poland?
Employees pay three types of ZUS contributions: pension (emerytalna) at 9.76%, disability (rentowa) at 1.5%, and sickness (chorobowa) at 2.45%. Pension and disability contributions are capped at an annual assessment base of 282 600 PLN — sickness continues above this threshold. Total employee ZUS is approximately 13.71% of gross salary below the cap.
How much is health insurance (składka zdrowotna) in Poland?
Health insurance is 9% of gross salary for employees and 9% of income after ZUS for B2B (JDG) under the progressive tax scale (skala podatkowa). For B2B, there is a minimum of 432.54 PLN/month. Health insurance is not deductible from the income tax base.
How is B2B (JDG) tax calculated in Poland?
Self-employed individuals on JDG (Jednoosobowa Działalność Gospodarcza) using the progressive scale pay the same 12%/32% PIT brackets as employees. ZUS contributions are fixed monthly amounts: pension ~1 103 PLN, disability ~452 PLN, accident ~94 PLN, voluntary sickness ~138 PLN, plus Labour Fund ~138 PLN — totalling approximately 1 927 PLN/month. Health insurance is 9% of profit after ZUS, minimum 432.54 PLN/month.
What is the effective tax rate for a 120 000 PLN salary in Poland?
For an employee earning 120 000 PLN/year, the combined effective deduction rate (PIT + ZUS + health) is approximately 30–33%. This includes ~13.7% ZUS social contributions, 9% health insurance, and progressive income tax. The exact figure depends on whether pension/disability contributions reach the 282 600 PLN cap.
Should I choose flat tax (liniowy) or progressive scale (skala podatkowa)?
This calculator uses the progressive scale (skala podatkowa). At income above approximately 120 000 PLN/year, the flat 19% tax rate (podatek liniowy) often becomes more advantageous because it avoids the 32% bracket. However, flat tax does not include the 30 000 PLN tax-free allowance. Consult an accountant for your specific situation.
Is the Poland calculator accurate for 2026?
This calculator uses 2026 PIT brackets (12%/32%), the 30 000 PLN tax-free allowance, 2026 ZUS rates and caps (282 600 PLN), fixed B2B ZUS amounts based on 60% of projected average salary (5 652 PLN base), and the 9% health insurance rate. It does not include flat tax (liniowy 19%), ryczałt, IP Box, or regional deductions.