Polish tax brackets 2026 and the tax-free allowance
In 2026 the Polish tax scale has two brackets: 12% on income up to PLN 120,000 and 32% on the excess above it. The tax-free allowance is PLN 30,000, which gives a tax-reducing amount of PLN 3,600 a year (PLN 300 a month). Business owners can choose a 19% flat tax instead of the scale — with no tax-free allowance. The announced increase of the allowance to PLN 60,000 did not take effect.
The 2026 tax scale in numbers
| Parameter | Value |
|---|---|
| 1st bracket — income up to PLN 120,000 | 12% |
| 2nd bracket — excess over PLN 120,000 | 32% |
| Tax-free allowance | PLN 30,000 |
| Tax-reducing amount | PLN 3,600 a year (PLN 300 a month) |
| Solidarity levy | 4% on income above PLN 1,000,000 |
| Flat tax (business only) | 19%, no tax-free allowance |
How to calculate the tax — formula
Income up to PLN 120,000: tax = income × 12% − PLN 3,600. Income above PLN 120,000: tax = PLN 10,800 + 32% × (income − PLN 120,000). Only the excess is taxed at 32%, not the whole income.
Examples: scale or flat tax
| Annual income | Tax scale | Flat tax 19% |
|---|---|---|
| PLN 100,000 | PLN 8,400 | PLN 19,000 |
| PLN 150,000 | PLN 20,400 | PLN 28,500 |
| PLN 300,000 | PLN 68,400 | PLN 57,000 |
The calculations are simplified — without ZUS, reliefs and the health contribution, which under flat tax is 4.9% of income (deductible up to PLN 14,100 a year) and under the scale 9% with no deduction. At lower incomes the scale usually wins thanks to the tax-free allowance; flat tax starts to pay off at higher profits. Your switching point is shown by the tax-form calculator.
The tax-free allowance for employees
An employee uses the allowance through the PLN 300 monthly tax-reducing amount, if they filed PIT-2 with the employer. People under 26 can use the youth relief — exemption of income up to PLN 85,528 a year. Your take-home pay is shown by the salary calculator.
Calculate it for yourself
Calculate sole-trader tax — scale, flat, lump sum
Calculate net salary
Scale, flat or lump sum — which to choose
FAQ
What is the tax-free allowance in Poland in 2026?
PLN 30,000 a year. It corresponds to a tax-reducing amount of PLN 3,600 a year, i.e. PLN 300 a month in advance payments. An increase to PLN 60,000 was announced but did not take effect.
From what income do you pay 32% tax?
On the excess of income over PLN 120,000 a year. Only that excess is taxed at 32%, not the whole income.
Is there a tax-free allowance under the flat tax?
No. Under the 19% flat tax you pay tax from the first złoty of income, with no tax-free allowance and without most reliefs, e.g. for children.
Polish taxes & contributions 2026 — the full series
Sole-trader costs 2026
Health contribution 2026
Lump-sum tax rates 2026
VAT exemption limit 2026
Minimum wage 2026 and 2027
Amounts and legal status as of 09.10.2026, based on legislation and announcements of ZUS, GUS and the Ministry of Finance. Rules change — verify current values before deciding or consult an accountant or tax adviser.