Poland Salary Calculator 2026
Gross-to-net salary calculator for Poland. For employees and freelancers (JDG).
Sourced from official government publications
Tax rules last verified
Built by SalaryCalc team
How salary tax works in Poland in 2026
This calculator models 4 tax regimes for Poland — 1 for employed staff and 3 for freelancers and company owners. All amounts are calculated in PLN and can be displayed in another currency at current exchange rates. Each regime below lists the rates, thresholds and contributions the calculator applies; select one above to see it worked through on your own figure.
Employment income
Employment contract (Umowa o pracę)
Standard employment contract. Progressive PIT (12% up to 120 000 PLN, 32% above) with the 30 000 PLN tax-free allowance. ZUS pension and disability are capped at 282 600 PLN/year. Health insurance is 9% of (gross − ZUS) and is not deductible from PIT.
- Progressive: 12% / 32%
- Tax-free allowance: 30 000 PLN
- ZUS cap: 282 600 PLN/yr (pension + disability)
- Health: 9% of (gross − ZUS)
Freelance, self-employed and company regimes
Lump-sum tax 12% (IT) — Ryczałt od przychodów ewidencjonowanych
IT services (PKWiU 62.01) up to 8.5 M PLN revenue/year
Lump-sum tax (ryczałt od przychodów ewidencjonowanych) at 12% for IT services (PKWiU 62.01.1, 58.21, 58.29.1). Tax base is revenue minus paid ZUS and 50% of paid health insurance — no expense deduction. Health insurance is tier-based on annual revenue.
- 12% on revenue
- PKWiU 62.01.1 / 58.21 / 58.29.1
- Tiered health: 498 / 831 / 1 495 PLN/mo
- Revenue cap: 8 517 200 PLN/year
- Fixed ZUS: ~1 927 PLN/month
- No kwota wolna
Phase A models the 12% IT rate only. Other Ryczałt rates (8.5%, 14%, 17%) for non-IT services are scheduled for Phase B as a user-selectable PKWiU code field.
Flat tax 19% (Podatek liniowy)
Flat 19% on profit; no 30 000 PLN allowance
Flat 19% income tax on profit (podatek liniowy). Profit = revenue − paid ZUS social contributions. No 30 000 PLN tax-free allowance. Health insurance is 4.9% of profit, deductible from the PIT base up to 14 100 PLN/year.
- Flat 19% on profit
- No kwota wolna
- Health: 4.9% of profit
- Health deduction cap: 14 100 PLN/yr
- Fixed ZUS: ~1 927 PLN/month
Progressive scale (12% / 32%) — Skala podatkowa
Progressive 12%/32%; uses 30 000 PLN allowance
Progressive PIT scale on profit: 12% up to 120 000 PLN, 32% above. 30 000 PLN tax-free allowance applies (kwota wolna). Health insurance is 9% of profit and is NOT deductible from the PIT base.
- Progressive: 12% / 32%
- Threshold: 120 000 PLN
- Tax-free allowance: 30 000 PLN
- Health: 9% of profit (not deductible)
- Fixed ZUS: ~1 927 PLN/month
Official sources for Poland
The rates and thresholds above are taken from Ministerstwo Finansów and ZUS — 2026 PIT scale and contribution tables.
Figures are estimates for the 2026 tax year and exclude personal circumstances such as joint filing, dependants, regional surcharges and one-off reliefs unless stated above. See how we calculate and the official sources behind these numbers.
Frequently asked questions
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.
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.
Health insurance is 9% of income after ZUS social contributions 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.
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.
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.
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.
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.