What are Poland's income tax brackets?

On the general scale the taxable base up to 120,000 PLN is taxed at 12% and the portion above 120,000 PLN at 32%. The 30,000 PLN tax-free amount is delivered as a 3,600 PLN reduction of the tax due.

How is the tax-free amount applied?

The 30,000 PLN kwota wolna od podatku reduces tax by 3,600 PLN, which is 12% of 30,000. The calculator subtracts this from the computed tax and never lets the result fall below zero.

What is the PIT-0 relief for young workers?

Workers under 26 pay no PIT on employment and mandate income up to 85,528 PLN per year. Income above that limit is taxed normally on the excess. Tick the under-26 box to apply this exemption.

Does this include ZUS and health contributions?

No. This tool estimates income tax on the general scale only. It does not deduct ZUS social insurance or the health contribution; use the dedicated ZUS calculator for those amounts.

Is my income data sent anywhere?

No. The calculation runs entirely in your browser, so your income figures never leave your device.

Poland PIT Income Tax Calculator

Poland taxes individuals on a progressive PIT (Podatek dochodowy od osob fizycznych) scale reported on the PIT-36 or PIT-37 form. This free calculator estimates the tax due on the general two-band scale, applies the tax-free amount, and models the PIT-0 relief for younger workers.

How it works

The general scale has two bands plus a flat tax-free reduction:

The taxable base up to 120,000 PLN is taxed at 12%.
The portion above 120,000 PLN is taxed at 32%.
The 30,000 PLN tax-free amount (kwota wolna od podatku) is applied as a 3,600 PLN reduction of the computed tax. Since 12% of 30,000 is 3,600, this effectively exempts the first 30,000 PLN.
If you are under 26, the PIT-0 relief first exempts employment income up to 85,528 PLN; only the excess enters the scale above.

The result is floored at zero — the tax-free reduction can never make the tax negative.

Example

For a taxable income of 90,000 PLN with no under-26 relief: the whole amount sits in the 12% band, giving 10,800 PLN, minus the 3,600 PLN reduction, for a PIT of 7,200 PLN — an effective rate of 8%.

Notes

This estimate covers PIT on the general scale only. It excludes ZUS and health contributions, joint spousal filing, child relief, and itemised deductions, all of which can change the final figure. Always confirm against the official PIT forms or a tax adviser. Everything runs locally.