Poland Personal Income Tax
Detailed personal income tax rates and rules for Poland in 2026.
Poland applies a progressive personal income tax (PIT) with two brackets: 12% on income between PLN 30,001 and PLN 120,000, and 32% on income above PLN 120,000. A tax-free allowance (kwota wolna od podatku) of PLN 30,000 per year applies, meaning no income tax is paid on the first PLN 30,000. The Polish Deal reforms (Polski Ład) implemented in 2022 raised the tax-free threshold from PLN 8,000 and lowered the first bracket from 17% to 12%. Entrepreneurs can opt for a 19% flat tax (podatek liniowy) on business income instead.
| Income Range (PLN) | Tax Rate |
|---|---|
| zł0 – zł30K | 0% |
| zł30K – zł120K | 12% |
| zł120K+ | 32% |
Filing Deadline
April 30 of the following year
Residency Rule
An individual is a Polish tax resident if their center of personal or economic interests is in Poland, or if they spend more than 183 days in Poland during a tax year. Residents are taxed on worldwide income. Non-residents are taxed only on Polish-source income.
Additional Notes
Poland offers several alternative taxation forms for business income: the 19% flat tax (podatek liniowy), lump-sum tax on recorded revenue (ryczałt od przychodów ewidencjonowanych) with rates from 2% to 17% depending on activity type, and the tax card (karta podatkowa) for small-scale activities. The health insurance contribution of 9% is not deductible against income tax for employees since the Polish Deal reforms, adding significantly to the effective tax burden.
How Poland Income Tax compares
Poland’s top personal income tax rate of 32% is the 88th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
