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
[%]
201720193091.001885528.0032--
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 years 2017-2019

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
85528.00-15395.04 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 2019) taxpayers who settle on general rules are subject to the so-called tax thresholds. This means that the tax rate (percent) depends on achieved incomes. The current thresholds are: 18% for income below PLN 85 528 and 32% for income above this amount.
  • The tax base (ie the amount from which the tax is calculated) is the sum of revenues obtained in a given year decreased by social insurance constributions (polish: ZUS) and costs of getting incomes.
    tax base = gross earnings - social insurance - cost of getting income
  • 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, then the 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 2018 year (and also 2017), 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 2018 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).

  • In addition, tax should be decreased by health insurance (polish: NFZ), but not more than 7,75% of the basis.
    ⚠ WARNING! Health insurance contributions (polish: NFZ) are deducted from already calculated tax, instead of tax base like in case of other expenses.
  • 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, and from 2020, this limit will be increased to 85528 ​​PLN. Revenues exceeding the annual limit remain taxed using tax-scale.
    The legal basis for the new regulations can be found at the official government website.
  • 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.