Polish salary calculator — gross to net 2026
Calculate net salary from gross for a Polish employment contract (2026): ZUS contributions, health contribution and PIT advance. Free, no signup.
Convert a net price to gross or a gross price to net. Choose the VAT rate (23%, 8%, 5% or 0%) and the direction.
Net → gross: gross = net × (1 + rate/100). Gross → net: net = gross / (1 + rate/100). VAT = gross − net.
For PLN 100 net at 23%: VAT is PLN 23, gross price is PLN 123. Reverse: PLN 123 gross at 23% gives PLN 100 net and PLN 23 tax.
VAT (value-added tax) is an indirect tax added to the net price. The final burden is borne by the buyer.
Standard rate 23%. Reduced: 8% (construction, some food) and 5% (basic groceries, books). Zero rate also exists.
Gross = net × (1 + VAT rate). E.g. PLN 100 net × 1.23 = PLN 123 gross.
Net = gross / (1 + VAT rate). E.g. PLN 123 gross / 1.23 = PLN 100 net.
VAT = gross − gross / (1 + rate). E.g. 123 − 123/1.23 = PLN 23.
VAT is remitted by the taxable person (business). The actual cost falls on the end buyer as it is included in the price.
Businesses below the PLN 200,000 annual turnover threshold may use the subjective VAT exemption.
Active VAT payers can deduct input VAT (purchases) from output VAT (sales). Private individuals cannot.
A document confirming a sale, including the net amount, the rate and the VAT amount, as well as the parties' details.
Results are indicative and do not constitute tax advice. Consult an accountant if in doubt.
Results are indicative and do not constitute tax advice. Consult an accountant if in doubt.
Calculate net salary from gross for a Polish employment contract (2026): ZUS contributions, health contribution and PIT advance. Free, no signup.