Poland Tax Calculator 2026 — Net Salary After Tax

Gross (PLN)	Gross (EUR)	Net Monthly	Net Annual	Tax Rate
PLN 60,000	€13,778	PLN 3,738	PLN 44,862	25.2%
PLN 90,000	€20,667	PLN 5,443	PLN 65,312	27.4%
PLN 120,000	€27,557	PLN 7,147	PLN 85,763	28.5%
PLN 180,000	€41,335	PLN 10,017	PLN 120,200	33.2%
PLN 300,000	€68,891	PLN 15,204	PLN 182,449	39.2%

How Poland taxes a salary in 2026

Poland taxes employment income on a two-rate scale: nothing on the first PLN 30,000 of income, 12% up to PLN 120,000 and 32% above, plus a 4% solidarity levy on income over PLN 1,000,000.

Social contributions (ZUS) cost employees 13.71% of pay — pension and disability only up to PLN 282,600 a year — and are deducted before tax. The 9% health contribution on top is not deductible, which makes it the second-biggest line on most payslips.

Where your salary goes

Annual amounts for a single employee without children, and the same PLN 180,000 salary with the return relief.

	PLN 90,000	PLN 180,000	PLN 180,000 With the return relief
Gross salary	PLN 90,000	PLN 180,000	PLN 180,000
Paid tax-free	—	—	PLN 85,528
Income tax (PIT)	−PLN 5,359	−PLN 21,143	−PLN 5,993
Solidarity levy	PLN 0	PLN 0	PLN 0
Pension insurance (emerytalna)	−PLN 8,784	−PLN 17,568	−PLN 17,568
Disability insurance (rentowa)	−PLN 1,350	−PLN 2,700	−PLN 2,700
Sickness insurance (chorobowa)	−PLN 2,205	−PLN 4,410	−PLN 4,410
Health insurance (składka zdrowotna)	−PLN 6,989	−PLN 13,979	−PLN 13,979
Net per year	PLN 65,312	PLN 120,200	PLN 135,350
Net per month	PLN 5,443	PLN 10,017	PLN 11,279
Share of gross you keep	72.6%	66.8%	75.2%

Poland income tax rates 2026

On taxable income per year, for one person.

Taxable income	Rate
Up to PLN 30,000	0%	Tax-free amount (the tax-reducing amount cancels the tax on it)
PLN 30,000 – PLN 120,000	12%
Over PLN 120,000	32%

Social security contributions 2026

Share of gross salary, up to the yearly ceiling where there is one.

Contribution	Employee	Employer	Ceiling / year
Pension insurance (emerytalna)	9.76%	9.76%	PLN 282,600
Disability insurance (rentowa)	1.5%	6.5%	PLN 282,600
Sickness insurance (chorobowa)	2.45%	—	None
Health insurance (składka zdrowotna) Of pay after the social contributions; not deductible from tax	9%	—	None
Accident insurance (wypadkowa) Depends on the employer (typical rate shown)	—	1.67%	None
Labour and Solidarity Funds 1.00% Fundusz Pracy + 1.45% Fundusz Solidarnościowy	—	2.45%	None
Guaranteed Employee Benefits Fund (FGŚP)	—	0.1%	None

Allowances, credits and surcharges

Employment costs (koszty uzyskania przychodu): PLN 3,000 — Deducted from income; higher if you commute from another town
Solidarity levy (danina solidarnościowa): 4% — On income above PLN 1,000,000
Child tax credit (ulga na dzieci): PLN 1,112 — Per child for the first two, more for further children; income limit for one child
Return relief (ulga na powrót): PLN 85,528 — Of income exempt from PIT each year for 4 years after moving to Poland, for those who qualify
Under-26 relief (ulga dla młodych): PLN 85,528 — Of employment income exempt from PIT until the 26th birthday; shares one limit with the return relief

The health contribution, PPK and the 13th salary

Until 2022 most of the health contribution could be deducted from tax. The Polish Deal reform (Polski Ład) removed that, so the full 9% is now a real cost on top of income tax.

Employees are enrolled by default in PPK, an employee capital plan: 2% of pay from you and 1.5% from your employer, whose share counts as taxable income. You can opt out in writing; it is not included in these figures.

A 13th salary is required by law only in the public sector. In private companies it exists only if your contract or the company's pay rules provide for it.

The return relief (ulga na powrót)

People who move their tax residence to Poland can have up to PLN 85,528 of income a year exempt from income tax for four years. Social and health contributions are still due on the whole salary, and the share of them that relates to the exempt income is not deductible.

You need not to have lived in Poland for the three full years before the move, and one of the following: Polish citizenship or a Pole's Card, citizenship of an EU or EEA country or Switzerland, three years of residence in one of those countries or in Australia, Canada, Chile, Israel, Japan, Mexico, New Zealand, South Korea, the UK or the US, or at least five earlier years living in Poland. It can be used once and shares its limit with the under-26 relief.

On PLN 180,000 a year, net pay is PLN 10,017 a month without it and PLN 11,279 a month with the return relief.

What changed in 2026

•Annual cap on pension and disability contributions up from 260,190 PLN to PLN 282,600.
•Minimum wage up from 4,666 PLN to 4,806 PLN a month.
•Unchanged — the tax scale, the tax-free amount, employment costs, child relief and contribution rates.

What this calculator assumes

~Single, under 26 relief not used, employment contract (umowa o pracę), working in the town where you live.
~Not enrolled in PPK.
~Typical accident-insurance rate for the employer.
~The return-relief column assumes you qualify and this is one of your four years.

Sources

Rules checked against these sources in October 2026. Every figure on this page is computed by the same code as the calculator above. How we verify tax rules. For binding advice, ask a tax adviser.

FAQ

Poland Tax Calculator

How much of my salary do I keep in Poland? +

A single employee earning PLN 90,000 a year keeps PLN 5,443 a month (72.6% of gross); on PLN 180,000 it is PLN 10,017 a month (66.8%).

Why is the health contribution so high? +

It is 9% of pay after social contributions, and since 2022 it can no longer be deducted from income tax. It funds the public health system (NFZ), so you are covered without buying private insurance.

Who can use the return relief? +

Anyone who becomes tax resident in Poland after three full years living elsewhere and is a Polish citizen or Pole's Card holder, a citizen of an EU or EEA country or Switzerland, or has lived three years in one of several listed countries such as the UK or the US. On PLN 180,000 a year it raises net pay from PLN 10,017 to PLN 11,279 a month.

Should I stay in PPK? +

Staying costs about 2% of your pay plus tax on your employer's 1.5%, and in return you receive that employer money in your account. You can opt out in writing; employers re-enrol people every four years.

When am I a tax resident in Poland? +

When your centre of personal or economic interests is in Poland, or you spend more than 183 days there in a tax year. Residents are taxed on their worldwide income.

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