PL: Table of tax-free amounts
Table shows tax-free and so-called tax-decreasing amounts in Poland. Both actual and archive values are presented.

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Common sense tells

In Poland, the tax-free amount in 2018 year (i.e. applied to incomes achieved in 2017 year) depends on achieved incomes.
For the lowest income, it is 8000 PLN, and then gradually decreases with the increase in income to 0 PLN.
Similarly, the tax reduction amount varies from 1440 PLN to 0 PLN.
If you are interested in the exact amount you should subtract from your tax, check out our other calculator: PL: Tax-decreasing amount.

PL: Tax-free threshold archive

YearTax-free amount
Tax-decreasing amount
20170 - 66000 - 1188
20180 - 80000 - 1440

Some facts

  • There is a tax-free amount in the Poland, from which we will not pay any tax. In this case, the final tax would be slightly lower than it would appear from the tax thresholds alone.
  • Before 2017 year the tax-free amount was fixed (in 2009-2016 it amounted to 3091.00 PLN) and was entitled to all taxpayers using general rules.
  • Starting from 2017, the tax-free amount depends on income, in such a way that the taxpayers with very small income are fully covered, next tax-free amount is gradually reduced as revenue increases.
  • In practice, the so-called tax reduction amount is more common, when calculating income tax (PIT). This is the effective amount that should be deducted from the tax already calculated, to apply the allowance associated with the tax-free amount.
  • To calculate the tax for 2017 (2018) year, use the below formula:
    • in the case of income below 85 528 PLN:
      tax = 18% × tax base - tax reduction amount
    • in the case of an income of 85 528 PLN or more :
      tax = 15395.04 PLN + 32% × (tax base - 85528 zł) - tax reduction amount
  • To calculate the tax reduction amount for income earned in 2017 year, use the following formula:
    • in case of income in the amount of 6600 PLN or less:
      tax reduction amount = 1188 PLN,
    • in case of income from 6601 PLN to 11000 PLN:
      tax reduction amount = 1188 PLN - 631.98 PLN × (tax base - 6600 zł) / 4400 zł,
    • in case of income from 11101 PLN to 85528 PLN:
      tax reduction amount = 556.02 PLN,
    • in case of income from 85529 PLN to 127000 PLN:
      tax reduction amount = 556.02 PLN - 556.02 PLN × (tax base - 85528 zł) / 41472 zł,
    • in case of income above 127000 PLN there is no tax-free amount, so tax reduction amount is 0.
  • The legal basis defining how to calculate the amount that reduces tax for the purposes of annual settlement is Art. 27 sec. 1a of the Act of July 26, 1991 on personal income tax (Journal of Laws 1991 No. 80, item 350, consolidated text).
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