🇵🇱 How tax works
in Poland.
2026 · National income tax guide
The calculation, explained.
The general scale taxes the first PLN120,000 at 12% and the excess at 32%, with a PLN3,600 tax-reducing amount in gross mode.
ZUS, health insurance, employment expenses, the 4% solidarity levy on relevant income above PLN1 million, and special self-employment regimes are excluded.
For doctors
This model is for ordinary individual employment income. Private-practice receipts, professional expenses and medical pension arrangements need a separate assessment. A hospital's withholding is not necessarily your final annual tax.
Tax brackets · PLN
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 120,000 | 12.0% |
| Above 120,000 | 32.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to PLN 438,350.
- 1. Annual input
- PLN 438,350
- 2. Custom deductible expenses
- − PLN 0
- 3. Modeled allowance / base deduction
- − PLN 0
- 4. Modeled taxable base
- PLN 438,350
| Taxed portion | Rate | Tax |
|---|---|---|
| PLN 120,000 | 12.0% | PLN 14,400 |
| PLN 318,350 | 32.0% | PLN 101,872 |
- 5. Modeled tax credits (capped at tax due)
- − PLN 3,600
- 6. Included additional tax
- PLN 0
- 7. Income tax
- PLN 112,672
- Effective rate = tax ÷ annual input
- 25.7%
- After income tax, before other deductions
- PLN 325,678
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.