Poland Salary Calculator 2026
Gross-to-net salary calculator for Poland. For employees and freelancers (JDG).
Sourced from official government publications
Net monthly salary
PLN 1 963
PLN 23 557 / year
78.5% take-home
Effective tax rate
21.5%
of gross salary
Deductions
PLN 537
per month
| Deduction | Amountper month | Rate |
|---|---|---|
| Gross salary | PLN 2 500 | |
| SOCIAL CONTRIBUTIONS | ||
| Pension contribution (emerytalna) | PLN 244 | 9.8% |
| Disability contribution (rentowa) | PLN 38 | 1.5% |
| Sickness contribution (chorobowa) | PLN 61 | 2.5% |
| OTHER | ||
| Health insurance (składka zdrowotna) | PLN 194 | 9.0% |
| Work cost deduction (koszty uzyskania)— reduces tax base | PLN 250 | — |
| Total deductions | PLN 537 | 21.5% |
| Net salary | PLN 1 963 | |
Effective rate
21.5%
Marginal rate
0.0%
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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.