PL: Table of historical personal income tax (PIT) rates
Table shows rates of polish personal income tax (PIT). Both current and historical data are presented, including division into tax thresholds.

Beta version#

BETA TEST VERSION OF THIS ITEM
This online calculator is currently under heavy development. It may or it may NOT work correctly.
You CAN try to use it. You CAN even get the proper results.
However, please VERIFY all results on your own, as the level of completion of this item is NOT CONFIRMED.
Feel free to send any ideas and comments !

Archive of personal income tax (PIT) rates in Poland#

Year1-st tax threeshold2-nd tax threeshold3-rd tax threeshold
fromtoAmount
[PLN]
Rate
[%]
Amount
[PLN]
Rate
[%]
Amount
[PLN]
Rate
[%]
2022202230001.0012120000.0032--
202120218001.001785528.0032--
202020208000.001785528.0032--
201920198000.0017.7585528.0032--
201720186600.001885528.0032--
200920163091.001885528.0032--
200820083091.001944490.003085528.0040
200720073015.001943405.003085528.0040
200320062789.891937024.003074048.0040
200220022727.161937024.003074048.0040
200120012596.431937024.003074048.0040
200020002295.791932736.003065472.0040
199919992077.901929624.003059248.0040
199819981771.581925252.003050504.0040
199719971391.002020868.003241736.0044
199619961040.002116380.003332760.0045
19951995788.582112400.003324800.0045
199419945771429.002190800000.0033181600000.0045
199219934320000.002064800000.0030129600000.0040

Polish personal income-tax (PIT) in 2022 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-30001.00Tax-free amountShow source-
30001.00120000.0012% - tax-decreasing amount 3600.00 PLNShow source12%×tax base360012\% \times \text{tax base} - 3600
120000.00-14400.00 PLN + 32% - tax-decreasing amount depending on incomeShow source14400+32%×(tax base120000)tax-decreasing amount14400 + 32\% \times \left(\text{tax base} - 120000\right) - \text{tax-decreasing amount}

Polish personal income-tax (PIT) in 2021 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-8001.00Tax-free amountShow source-
8001.0085528.0017% - tax-decreasing amount 525.12 PLNShow source17%×tax base525.1217\% \times \text{tax base} - 525.12
85528.00-14539.76 PLN + 32% - tax-decreasing amount depending on incomeShow source14539.76+32%×(tax base85528)tax-decreasing amount14539.76 + 32\% \times \left(\text{tax base} - 85528\right) - \text{tax-decreasing amount}

Polish personal income-tax (PIT) in 2020 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-8000.00Tax-free amountShow source-
8000.0085528.0017% - tax-decreasing amount 525.12 PLNShow source17%×tax base525.1217\% \times \text{tax base} - 525.12
85528.00-14539.76 PLN + 32% - tax-decreasing amount depending on incomeShow source14539.76+32%×(tax base85528)tax-decreasing amount14539.76 + 32\% \times \left(\text{tax base} - 85528\right) - \text{tax-decreasing amount}

Polish personal income-tax (PIT) in 2019 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-8000.00Tax-free amountShow source-
8000.0085528.0017.75% - tax-decreasing amount 548.30 PLNShow source17.75%×tax base548.317.75\% \times \text{tax base} - 548.3
85528.00-15181.22 PLN + 32% - tax-decreasing amount depending on incomeShow source15181.22+32%×(tax base85528)tax-decreasing amount15181.22 + 32\% \times \left(\text{tax base} - 85528\right) - \text{tax-decreasing amount}

Polish personal income-tax (PIT) in years 2017-2018#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-6600.00Tax-free amountShow source-
6600.0085528.0018% - tax-decreasing amount 556.02 PLNShow source18%×tax base556.0218\% \times \text{tax base} - 556.02
85528.00-15395.04 PLN + 32% - tax-decreasing amount depending on incomeShow source15395.04+32%×(tax base85528)tax-decreasing amount15395.04 + 32\% \times \left(\text{tax base} - 85528\right) - \text{tax-decreasing amount}

Polish personal income-tax (PIT) in years 2009-2016#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-3091.00Tax-free amountShow source-
3091.0085528.0018% - tax-decreasing amount 556.02 PLNShow source18%×tax base556.0218\% \times \text{tax base} - 556.02
85528.00-14839.02 PLN + 32% for the excess over 85528.00 PLNShow source14839.02+32%×(tax base85528)14839.02 + 32\% \times \left(\text{tax base} - 85528\right)

Polish personal income-tax (PIT) in 2008 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-3091.00Tax-free amountShow source-
3091.0044490.0019% - tax-decreasing amount 586.85 PLNShow source19%×tax base586.8519\% \times \text{tax base} - 586.85
44490.0085528.007866.25 PLN + 30% for the excess over 44490.00 PLNShow source7866.25+30%×(tax base44490)7866.25 + 30\% \times \left(\text{tax base} - 44490\right)
85528.00-20177.65 PLN + 40% for the excess over 85528.00 PLNShow source20177.65+40%×(tax base85528)20177.65 + 40\% \times \left(\text{tax base} - 85528\right)

Polish personal income-tax (PIT) in 2007 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-3015.00Tax-free amountShow source-
3015.0043405.0019% - tax-decreasing amount 572.54 PLNShow source19%×tax base572.5419\% \times \text{tax base} - 572.54
43405.0085528.007674.41 PLN + 30% for the excess over 43405.00 PLNShow source7674.41+30%×(tax base43405)7674.41 + 30\% \times \left(\text{tax base} - 43405\right)
85528.00-20311.31 PLN + 40% for the excess over 85528.00 PLNShow source20311.31+40%×(tax base85528)20311.31 + 40\% \times \left(\text{tax base} - 85528\right)

Polish personal income-tax (PIT) in years 2003-2006#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-2789.89Tax-free amountShow source-
2789.8937024.0019% - tax-decreasing amount 530.08 PLNShow source19%×tax base530.0819\% \times \text{tax base} - 530.08
37024.0074048.006504.48 PLN + 30% for the excess over 37024.00 PLNShow source6504.48+30%×(tax base37024)6504.48 + 30\% \times \left(\text{tax base} - 37024\right)
74048.00-17611.68 PLN + 40% for the excess over 74048.00 PLNShow source17611.68+40%×(tax base74048)17611.68 + 40\% \times \left(\text{tax base} - 74048\right)

Polish personal income-tax (PIT) in 2002 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-2727.16Tax-free amountShow source-
2727.1637024.0019% - tax-decreasing amount 518.16 PLNShow source19%×tax base518.1619\% \times \text{tax base} - 518.16
37024.0074048.006516.40 PLN + 30% for the excess over 37024.00 PLNShow source6516.4+30%×(tax base37024)6516.4 + 30\% \times \left(\text{tax base} - 37024\right)
74048.00-17623.60 PLN + 40% for the excess over 74048.00 PLNShow source17623.6+40%×(tax base74048)17623.6 + 40\% \times \left(\text{tax base} - 74048\right)

Polish personal income-tax (PIT) in 2001 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-2596.43Tax-free amountShow source-
2596.4337024.0019% - tax-decreasing amount 493.32 PLNShow source19%×tax base493.3219\% \times \text{tax base} - 493.32
37024.0074048.006541.24 PLN + 30% for the excess over 37024.00 PLNShow source6541.24+30%×(tax base37024)6541.24 + 30\% \times \left(\text{tax base} - 37024\right)
74048.00-17648.44 PLN + 40% for the excess over 74048.00 PLNShow source17648.44+40%×(tax base74048)17648.44 + 40\% \times \left(\text{tax base} - 74048\right)

Polish personal income-tax (PIT) in 2000 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-2295.79Tax-free amountShow source-
2295.7932736.0019% - tax-decreasing amount 436.20 PLNShow source19%×tax base436.219\% \times \text{tax base} - 436.2
32736.0065472.005783.64 PLN + 30% for the excess over 32736.00 PLNShow source5783.64+30%×(tax base32736)5783.64 + 30\% \times \left(\text{tax base} - 32736\right)
65472.00-15604.44 PLN + 40% for the excess over 65472.00 PLNShow source15604.44+40%×(tax base65472)15604.44 + 40\% \times \left(\text{tax base} - 65472\right)

Polish personal income-tax (PIT) in 1999 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-2077.90Tax-free amountShow source-
2077.9029624.0019% - tax-decreasing amount 394.80 PLNShow source19%×tax base394.819\% \times \text{tax base} - 394.8
29624.0059248.005233.76 PLN + 30% for the excess over 29624.00 PLNShow source5233.76+30%×(tax base29624)5233.76 + 30\% \times \left(\text{tax base} - 29624\right)
59248.00-14120.96 PLN + 40% for the excess over 59248.00 PLNShow source14120.96+40%×(tax base59248)14120.96 + 40\% \times \left(\text{tax base} - 59248\right)

Polish personal income-tax (PIT) in 1998 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-1771.58Tax-free amountShow source-
1771.5825252.0019% - tax-decreasing amount 336.60 PLNShow source19%×tax base336.619\% \times \text{tax base} - 336.6
25252.0050504.004461.28 PLN + 30% for the excess over 25252.00 PLNShow source4461.28+30%×(tax base25252)4461.28 + 30\% \times \left(\text{tax base} - 25252\right)
50504.00-12036.88 PLN + 40% for the excess over 50504.00 PLNShow source12036.88+40%×(tax base50504)12036.88 + 40\% \times \left(\text{tax base} - 50504\right)

Polish personal income-tax (PIT) in 1997 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-1391.00Tax-free amountShow source-
1391.0020868.0020% - tax-decreasing amount 278.20 PLNShow source20%×tax base278.220\% \times \text{tax base} - 278.2
20868.0041736.004461.28 PLN + 32% for the excess over 20868.00 PLNShow source4461.28+32%×(tax base20868)4461.28 + 32\% \times \left(\text{tax base} - 20868\right)
41736.00-12036.88 PLN + 44% for the excess over 41736.00 PLNShow source12036.88+44%×(tax base41736)12036.88 + 44\% \times \left(\text{tax base} - 41736\right)

Polish personal income-tax (PIT) in 1996 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-1040.00Tax-free amountShow source-
1040.0016380.0021% - tax-decreasing amount 218.40 PLNShow source21%×tax base218.421\% \times \text{tax base} - 218.4
16380.0032760.004461.28 PLN + 33% for the excess over 16380.00 PLNShow source4461.28+33%×(tax base16380)4461.28 + 33\% \times \left(\text{tax base} - 16380\right)
32760.00-12036.88 PLN + 45% for the excess over 32760.00 PLNShow source12036.88+45%×(tax base32760)12036.88 + 45\% \times \left(\text{tax base} - 32760\right)

Polish personal income-tax (PIT) in 1995 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-788.58Tax-free amountShow source-
788.5812400.0021% - tax-decreasing amount 165.60 PLNShow source21%×tax base165.621\% \times \text{tax base} - 165.6
12400.0024800.002438.40 PLN + 33% for the excess over 12400.00 PLNShow source2438.4+33%×(tax base12400)2438.4 + 33\% \times \left(\text{tax base} - 12400\right)
24800.00-6530.40 PLN + 45% for the excess over 24800.00 PLNShow source6530.4+45%×(tax base24800)6530.4 + 45\% \times \left(\text{tax base} - 24800\right)

Polish personal income-tax (PIT) in 1994 year#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-5771429.00Tax-free amountShow source-
5771429.0090800000.0021% - tax-decreasing amount 1212000.00 PLNShow source21%×tax base121200021\% \times \text{tax base} - 1212000
90800000.00181600000.0017586000.00 PLN + 33% for the excess over 90800000.00 PLNShow source17586000+33%×(tax base90800000)17586000 + 33\% \times \left(\text{tax base} - 90800000\right)
181600000.00-47820000.00 PLN + 45% for the excess over 181600000.00 PLNShow source47820000+45%×(tax base181600000)47820000 + 45\% \times \left(\text{tax base} - 181600000\right)

Polish personal income-tax (PIT) in years 1992-1993#

Tax baseHow to calculate an income tax (PIT)
fromtoDescriptionFormula
-4320000.00Tax-free amountShow source-
4320000.0064800000.0020% - tax-decreasing amount 864000.00 PLNShow source20%×tax base86400020\% \times \text{tax base} - 864000
64800000.00129600000.0017586000.00 PLN + 30% for the excess over 64800000.00 PLNShow source17586000+30%×(tax base64800000)17586000 + 30\% \times \left(\text{tax base} - 64800000\right)
129600000.00-47820000.00 PLN + 40% for the excess over 129600000.00 PLNShow source47820000+40%×(tax base129600000)47820000 + 40\% \times \left(\text{tax base} - 129600000\right)

Some facts#

  • Currently (as of 2022) taxpayers who settle accounts on general rules are subject to the so-called tax thresholds. This means that the rate (percentage) of the tax depends on the achieved incomes.
  • At the beginning of 2022, after the so-called "Nowy Ład" (en: "New Deal") entered into force, the thresholds have been changed, so that income below 120 000 PLN is taxed at 17%. Starting from July 2022 the rate of the first threshold will be reduced to 12%. Income above this amount is taxed at 32% rate (before and after July 1). This means that for the first six months we should count advances on income tax according to the scale of 17% and 32% (before July 1, 2022), and in the second - 12% and 32% (after July 1, 2022).
  • In Poland, there is a free amount (tax allowance), on which we will not pay tax. For this reason, the final tax will be slightly lower than it would appear from the thresholds. In 2022 the tax-free amount is 30 000 PLN.
  • The tax base (i.e. the amount on which the tax is calculated) is the sum of revenues obtained in a given year decreased by social insurance contributions contributions (polish: ZUS) and costs of getting incomes:
    tax base = gross earnings - social insurance - cost of getting income
    ⚠ WARNING! Beginning from 2022 (→ see "Nowy Ład") we cannot decrease tax by health insurance contribution if we use tax thresholds (general rules).
  • Despite the fact that the method of calculating the monthly tax advance changes during the year, the annual tax for 2022 year will be calculated in the unified way i.e. using 12% and 32% rates for the whole year. To calculate annual tax for income earned in 2022 use the following formula:
    • if your tax base does not exceed 120 000 PLN:
      12%×tax base360012\% \times \text{tax base} - 3600
    • if your tax base exceeds 120 000 PLN:
      1440+32%×(tax base120000)1440 + 32\% \times (\text{tax base} - 120000)
  • Because so-called "Polski Ład" (en: "New Deal") introduced in 2022 caused a decrease in the net salaries of selected groups (on-the-hand), the polish rulers introduced the so-called relief for the middle class. This is the amount that should be subtracted from the tax base when calculating the monthly tax advances from January to June 2022 inclusive. However, the rulers gave up this idea and we should stop including this relief after July 1, 2022. To calculate the middle class relief, the we use following formula:
    If your gross monthly earnings:
    • do not exceed 5 700 PLN - no discount,
    • are in the range from 5701 PLN to 8549 PLN:
      middle class tax relief=gross monthly earnings×0.0668380.50.17\text{middle class tax relief} = \frac{\text{gross monthly earnings} \times 0.0668 - 380.5}{0.17}
    • are within the range from 8550 PLN to 11141 PLN:
      middle class tax relief=gross monthly earnings×(0.0735)+819.080.17\text{middle class tax relief} = \frac{\text{gross monthly earnings} \times (-0.0735) + 819.08}{0.17}
    • exceed 11141 PLN - no relief.
  • Starting from August 2019, people under 26 y.o. in Poland do not need to pay income tax (PIT).
    In 2019: the tax-relief covers annual revenues up to 35636.67 PLN. In 2020, 2021 and 2022 tax-relief covers annual revenues up to 85528 ​​PLN. Revenues exceeding the annual limit remain taxed using tax-scale.

See also#

If you want to learn more about taxes and other levies paid in Poland, check out our other calculators:

Nowy Ład 2022 (en: New Deal)#

  • At the beginning of 2022 polish government introduced many changes in the tax system. The package of changes was politically promoted by the then ruling party Law and Justice party (polish: Prawo i Sprawiedliwość, PiS) under the name Nowy Ład (en: New Deal), Polish Ład (en: Polish Order) or sometimes Nowy Polski Ład (en: New Polish Order).
  • The changes introduced from January 1, 2022 include:
    • increasing tax-free amount to 30 000 PLN,
    • raising the tax threshold for persons using general rules to 120 000 PLN,
    • the health insurance contribution for the self-employed is not constant anymore (polish: NFZ) - instead of the flat-fee paid by all entrepreneurs, new health contribution depends on the income earned/revenues and the selected taxation form,
    • because social insurance contributions (polish: ZUS) for the self-employed may vary from month to month, entrepreneurs need to submit a ZUS DRA declaration every month beginning from 2022,
    • persons who pay taxes according to the tax scale can no longer deduct the health insurance contribution from the tax,
    • new lump-sum tax rates were introduced,
    • new entrepreneurs can't use the tax card anymore (the simplest form of taxation),
    • the introduction of the so-called middle class relief aimed to reduce extra cost of increased health insurance for selected social groups.
  • Government said that Nowy Ład simplifies the polish tax system, as well as reduces the effective tax on people earning less at the expense of people with higher income. Jarosław Kaczyński (leader of the then ruling Law and Justice party) in an interview for the Interia portal said in October 2021 that people living with cunning may lose on Nowy Ład. In January 2022, the television presenter Krzysztof Skowroński spoke about 14 million beneficiaries on the polish state-owned channel TVP INFO.
  • In practice, the Nowy Ład introduced many chaotic and unforeseen consequences. In January 2022, Cezary Kaźmierczak (then president of the Association of Private Employers) suggested that Poland may have the worst tax system in the world in terms of complexity from 2022.
  • At the first half of 2022, the government announced further changes, known in terms of marketing as Nowy Ład 2.0 (en: New Deal 2.0). The changes applied from July 1, 2022 include:
    • reduction of the PIT rate to 12%,
    • elimination of the middle class tax relief,
    • persons who pay lump-sum tax, linear tax or tax card may deduct the health insurance contribution from the tax base.

Tags and links to this website#

What tags this calculator has#

Permalink#

This is permalink. Permalink is the link containing your input data. Just copy it and share your work with friends:

Links to external sites (leaving Calculla?)#

JavaScript failed !
So this is static version of this website.
This website works a lot better in JavaScript enabled browser.
Please enable JavaScript.