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Polish PIT income tax calculator 2026

Enter your annual income and tax-deductible costs — the calculator returns PIT according to the tax scale, including the tax-free amount.

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How we calculate PIT

Band 1 (up to PLN 120,000): 12% − PLN 3,600 (tax-free relief). Band 2 (above): + 32% on excess. Income = revenue − costs.

Example: PLN 80,000 income

For PLN 80,000 income and PLN 3,000 costs: tax base = PLN 77,000. Tax: 77,000 × 12% − 3,600 = PLN 5,640 (effective rate 7.3%).

Frequently asked questions

What are the PIT tax bands in Poland 2026?

Band 1: 12% up to PLN 120,000 of income; Band 2: 32% above PLN 120,000.

What is the tax-free amount?

PLN 30,000 per year — it reduces tax by PLN 3,600 (30,000 × 12%).

What is the relief for young people?

A PIT exemption for people under 26 on income up to PLN 85,528 per year.

120,000 × 12% − 3,600 = PLN 10,800. Above this the 32% band applies to the excess.

They reduce income: PLN 3,000/year for employees (PLN 250/month) or PLN 3,600 for commuters.

No — the calculator covers PIT only. The health contribution is separate (9% of the base).

The annual return must be filed by 30 April of the following year.

An employee declaration so the employer applies the monthly reducing amount (PLN 300/month), increasing net pay.

Yes — joint filing can lower tax for households with different incomes. The calculator is for one person.

Results are indicative and not tax advice. Accurate assessment — in the PIT-36/PIT-37 declaration.

The result is indicative and is not tax advice. It does not include all reliefs (e.g. child relief). Accurate calculation — in the PIT declaration.

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