Personal income tax
The 2026 ordinary scale is 12% up to PLN 120,000, less PLN 3,600; above that, PLN 10,800 plus 32% of the excess. The tax base is after eligible costs and deductions, not gross salary.
Filing & deadlines
Employment income can be reported through Twój e-PIT in the e-Tax Office. Check relief eligibility and the appropriate form before accepting a prepared return.
Business and scope
Individuals conducting business may use different regimes. The linked official business guidance explains ordinary-scale treatment and PIT/B; it is not a company-tax calculation.
Salary and take-home pay calculator
2026: full-year Polish resident, age 26–59 throughout the year, one full-time employment contract (umowa o pracę), monthly salary at least PLN4,806. Annual salary tax, ZUS/NFZ and standard PPK; individual assessment or eligible joint assessment with a spouse who has no income. No youth/returner/4+ family/senior exemptions, child credits, copyright costs or other income.
Annual estimate · 2026
- Annual gross earnings
- PLN 120,000.00
- Employee ZUS + NFZ
- PLN 25,771.32
- Employee PPK saving
- PLN 2,400.00
- Annual income tax
- PLN 8,682.00
- Solidarity levy
- PLN 0.00
- Annual income after tax and payroll deductions
- PLN 83,146.68
- Average per calendar month (annual net ÷ 12)
- PLN 6,928.89
Calculation details
- Employee social contributions
- PLN 16,452.00
- Employer PPK taxed in this year (not cash wages)
- PLN 1,800.00
- NFZ health contribution
- PLN 9,319.32
- Tax deductions applied
- PLN 19,452.00
- Taxable income after allowances
- PLN 102,348.00
| Month | Annual gross earnings | Employee ZUS + NFZ | Employee PPK saving | NFZ health contribution |
|---|---|---|---|---|
| 2026-01 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-02 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-03 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-04 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-05 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-06 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-07 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-08 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-09 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-10 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-11 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
| 2026-12 | PLN 10,000.00 | PLN 2,147.61 | PLN 200.00 | PLN 776.61 |
The pension/disability contribution ceiling is applied cumulatively; sickness insurance remains uncapped. NFZ is charged after employee social contributions and is not deducted from PIT. PPK is taken from net wages, while the employer’s 1.5% payment is additional taxable income when transferred. Choose same-month or following-month transfer; the latter assumes continuous enrolment since December 2025. Reduced PPK automatically returns to 2% in a month above PLN5,767.20. Tax is an annual assessment, including solidarity levy where due, not monthly advances. No employer-cost estimate or discretionary tax credits are included.
Official basis and tool instructions
- Tax Ministry — 2026 salary tax and employment costs
- Business government portal — employee contribution example
- ZUS — 2026 annual pension/disability ceiling
- Official PPK portal — contributions and taxable employer payments
- Official PPK portal — 2026 reduced-contribution threshold
- Finance Ministry — solidarity levy calculation
Official employment-tax calculation and filing guide
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Ministerstwo Finansów / KAS — Reference 1https://podatki.gov.pl/podatki-osobiste/pit/informacje-podstawowe/co-jest-opodatkowane/dochody-z-pracy
- Ministerstwo Finansów / KAS — Reference 2https://podatki.gov.pl/podatki-osobiste/pit/stawki-i-limity
- Ministerstwo Finansów / KAS — Reference 3https://podatki.gov.pl/en/residents
- Ministerstwo Finansów / KAS — Reference 4https://podatki.gov.pl/podatki-firmowe/pit/informacje-podstawowe/co-jest-opodatkowane/opodatkowanie-wedlug-skali-podatkowej
Official sources
Sources checked 28 Oct 2026 · 2026
- Ministerstwo Finansów / KAS — Reference 1https://podatki.gov.pl/podatki-osobiste/pit/stawki-i-limity
- Ministerstwo Finansów / KAS — Reference 2https://podatki.gov.pl/en/residents
- Ministerstwo Finansów / KAS — Reference 3https://podatki.gov.pl/podatki-firmowe/pit/informacje-podstawowe/co-jest-opodatkowane/opodatkowanie-wedlug-skali-podatkowej