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

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

Year		1-st tax threeshold		2-nd tax threeshold		3-rd tax threeshold
from	to	Amount [PLN]	Rate [%]	Amount [PLN]	Rate [%]	Amount [PLN]	Rate [%]
2022	2022	30001.00	12	120000.00	32	-	-
2021	2021	8001.00	17	85528.00	32	-	-
2020	2020	8000.00	17	85528.00	32	-	-
2019	2019	8000.00	17.75	85528.00	32	-	-
2017	2018	6600.00	18	85528.00	32	-	-
2009	2016	3091.00	18	85528.00	32	-	-
2008	2008	3091.00	19	44490.00	30	85528.00	40
2007	2007	3015.00	19	43405.00	30	85528.00	40
2003	2006	2789.89	19	37024.00	30	74048.00	40
2002	2002	2727.16	19	37024.00	30	74048.00	40
2001	2001	2596.43	19	37024.00	30	74048.00	40
2000	2000	2295.79	19	32736.00	30	65472.00	40
1999	1999	2077.90	19	29624.00	30	59248.00	40
1998	1998	1771.58	19	25252.00	30	50504.00	40
1997	1997	1391.00	20	20868.00	32	41736.00	44
1996	1996	1040.00	21	16380.00	33	32760.00	45
1995	1995	788.58	21	12400.00	33	24800.00	45
1994	1994	5771429.00	21	90800000.00	33	181600000.00	45
1992	1993	4320000.00	20	64800000.00	30	129600000.00	40

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	30001.00	Tax-free amount	Show source $-$
30001.00	120000.00	12% - tax-decreasing amount 3600.00 PLN	Show source $12\% \times \text{tax base} - 3600$
120000.00	-	14400.00 PLN + 32% - tax-decreasing amount depending on income	Show source $14400 + 32\% \times \left(\text{tax base} - 120000\right) - \text{tax-decreasing amount}$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	8001.00	Tax-free amount	Show source $-$
8001.00	85528.00	17% - tax-decreasing amount 525.12 PLN	Show source $17\% \times \text{tax base} - 525.12$
85528.00	-	14539.76 PLN + 32% - tax-decreasing amount depending on income	Show source $14539.76 + 32\% \times \left(\text{tax base} - 85528\right) - \text{tax-decreasing amount}$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	8000.00	Tax-free amount	Show source $-$
8000.00	85528.00	17% - tax-decreasing amount 525.12 PLN	Show source $17\% \times \text{tax base} - 525.12$
85528.00	-	14539.76 PLN + 32% - tax-decreasing amount depending on income	Show source $14539.76 + 32\% \times \left(\text{tax base} - 85528\right) - \text{tax-decreasing amount}$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	8000.00	Tax-free amount	Show source $-$
8000.00	85528.00	17.75% - tax-decreasing amount 548.30 PLN	Show source $17.75\% \times \text{tax base} - 548.3$
85528.00	-	15181.22 PLN + 32% - tax-decreasing amount depending on income	Show source $15181.22 + 32\% \times \left(\text{tax base} - 85528\right) - \text{tax-decreasing amount}$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	6600.00	Tax-free amount	Show source $-$
6600.00	85528.00	18% - tax-decreasing amount 556.02 PLN	Show source $18\% \times \text{tax base} - 556.02$
85528.00	-	15395.04 PLN + 32% - tax-decreasing amount depending on income	Show source $15395.04 + 32\% \times \left(\text{tax base} - 85528\right) - \text{tax-decreasing amount}$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	3091.00	Tax-free amount	Show source $-$
3091.00	85528.00	18% - tax-decreasing amount 556.02 PLN	Show source $18\% \times \text{tax base} - 556.02$
85528.00	-	14839.02 PLN + 32% for the excess over 85528.00 PLN	Show source $14839.02 + 32\% \times \left(\text{tax base} - 85528\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	3091.00	Tax-free amount	Show source $-$
3091.00	44490.00	19% - tax-decreasing amount 586.85 PLN	Show source $19\% \times \text{tax base} - 586.85$
44490.00	85528.00	7866.25 PLN + 30% for the excess over 44490.00 PLN	Show source $7866.25 + 30\% \times \left(\text{tax base} - 44490\right)$
85528.00	-	20177.65 PLN + 40% for the excess over 85528.00 PLN	Show source $20177.65 + 40\% \times \left(\text{tax base} - 85528\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	3015.00	Tax-free amount	Show source $-$
3015.00	43405.00	19% - tax-decreasing amount 572.54 PLN	Show source $19\% \times \text{tax base} - 572.54$
43405.00	85528.00	7674.41 PLN + 30% for the excess over 43405.00 PLN	Show source $7674.41 + 30\% \times \left(\text{tax base} - 43405\right)$
85528.00	-	20311.31 PLN + 40% for the excess over 85528.00 PLN	Show source $20311.31 + 40\% \times \left(\text{tax base} - 85528\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	2789.89	Tax-free amount	Show source $-$
2789.89	37024.00	19% - tax-decreasing amount 530.08 PLN	Show source $19\% \times \text{tax base} - 530.08$
37024.00	74048.00	6504.48 PLN + 30% for the excess over 37024.00 PLN	Show source $6504.48 + 30\% \times \left(\text{tax base} - 37024\right)$
74048.00	-	17611.68 PLN + 40% for the excess over 74048.00 PLN	Show source $17611.68 + 40\% \times \left(\text{tax base} - 74048\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	2727.16	Tax-free amount	Show source $-$
2727.16	37024.00	19% - tax-decreasing amount 518.16 PLN	Show source $19\% \times \text{tax base} - 518.16$
37024.00	74048.00	6516.40 PLN + 30% for the excess over 37024.00 PLN	Show source $6516.4 + 30\% \times \left(\text{tax base} - 37024\right)$
74048.00	-	17623.60 PLN + 40% for the excess over 74048.00 PLN	Show source $17623.6 + 40\% \times \left(\text{tax base} - 74048\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	2596.43	Tax-free amount	Show source $-$
2596.43	37024.00	19% - tax-decreasing amount 493.32 PLN	Show source $19\% \times \text{tax base} - 493.32$
37024.00	74048.00	6541.24 PLN + 30% for the excess over 37024.00 PLN	Show source $6541.24 + 30\% \times \left(\text{tax base} - 37024\right)$
74048.00	-	17648.44 PLN + 40% for the excess over 74048.00 PLN	Show source $17648.44 + 40\% \times \left(\text{tax base} - 74048\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	2295.79	Tax-free amount	Show source $-$
2295.79	32736.00	19% - tax-decreasing amount 436.20 PLN	Show source $19\% \times \text{tax base} - 436.2$
32736.00	65472.00	5783.64 PLN + 30% for the excess over 32736.00 PLN	Show source $5783.64 + 30\% \times \left(\text{tax base} - 32736\right)$
65472.00	-	15604.44 PLN + 40% for the excess over 65472.00 PLN	Show source $15604.44 + 40\% \times \left(\text{tax base} - 65472\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	2077.90	Tax-free amount	Show source $-$
2077.90	29624.00	19% - tax-decreasing amount 394.80 PLN	Show source $19\% \times \text{tax base} - 394.8$
29624.00	59248.00	5233.76 PLN + 30% for the excess over 29624.00 PLN	Show source $5233.76 + 30\% \times \left(\text{tax base} - 29624\right)$
59248.00	-	14120.96 PLN + 40% for the excess over 59248.00 PLN	Show source $14120.96 + 40\% \times \left(\text{tax base} - 59248\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	1771.58	Tax-free amount	Show source $-$
1771.58	25252.00	19% - tax-decreasing amount 336.60 PLN	Show source $19\% \times \text{tax base} - 336.6$
25252.00	50504.00	4461.28 PLN + 30% for the excess over 25252.00 PLN	Show source $4461.28 + 30\% \times \left(\text{tax base} - 25252\right)$
50504.00	-	12036.88 PLN + 40% for the excess over 50504.00 PLN	Show source $12036.88 + 40\% \times \left(\text{tax base} - 50504\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	1391.00	Tax-free amount	Show source $-$
1391.00	20868.00	20% - tax-decreasing amount 278.20 PLN	Show source $20\% \times \text{tax base} - 278.2$
20868.00	41736.00	4461.28 PLN + 32% for the excess over 20868.00 PLN	Show source $4461.28 + 32\% \times \left(\text{tax base} - 20868\right)$
41736.00	-	12036.88 PLN + 44% for the excess over 41736.00 PLN	Show source $12036.88 + 44\% \times \left(\text{tax base} - 41736\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	1040.00	Tax-free amount	Show source $-$
1040.00	16380.00	21% - tax-decreasing amount 218.40 PLN	Show source $21\% \times \text{tax base} - 218.4$
16380.00	32760.00	4461.28 PLN + 33% for the excess over 16380.00 PLN	Show source $4461.28 + 33\% \times \left(\text{tax base} - 16380\right)$
32760.00	-	12036.88 PLN + 45% for the excess over 32760.00 PLN	Show source $12036.88 + 45\% \times \left(\text{tax base} - 32760\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	788.58	Tax-free amount	Show source $-$
788.58	12400.00	21% - tax-decreasing amount 165.60 PLN	Show source $21\% \times \text{tax base} - 165.6$
12400.00	24800.00	2438.40 PLN + 33% for the excess over 12400.00 PLN	Show source $2438.4 + 33\% \times \left(\text{tax base} - 12400\right)$
24800.00	-	6530.40 PLN + 45% for the excess over 24800.00 PLN	Show source $6530.4 + 45\% \times \left(\text{tax base} - 24800\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	5771429.00	Tax-free amount	Show source $-$
5771429.00	90800000.00	21% - tax-decreasing amount 1212000.00 PLN	Show source $21\% \times \text{tax base} - 1212000$
90800000.00	181600000.00	17586000.00 PLN + 33% for the excess over 90800000.00 PLN	Show source $17586000 + 33\% \times \left(\text{tax base} - 90800000\right)$
181600000.00	-	47820000.00 PLN + 45% for the excess over 181600000.00 PLN	Show source $47820000 + 45\% \times \left(\text{tax base} - 181600000\right)$

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

Tax base		How to calculate an income tax (PIT)
from	to	Description	Formula
-	4320000.00	Tax-free amount	Show source $-$
4320000.00	64800000.00	20% - tax-decreasing amount 864000.00 PLN	Show source $20\% \times \text{tax base} - 864000$
64800000.00	129600000.00	17586000.00 PLN + 30% for the excess over 64800000.00 PLN	Show source $17586000 + 30\% \times \left(\text{tax base} - 64800000\right)$
129600000.00	-	47820000.00 PLN + 40% for the excess over 129600000.00 PLN	Show source $47820000 + 40\% \times \left(\text{tax base} - 129600000\right)$

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:
  $12\% \times \text{tax base} - 3600$
- if your tax base exceeds 120 000 PLN:
  $1440 + 32\% \times (\text{tax base} - 120000)$
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:
  $\text{middle class tax relief} = \frac{\text{gross monthly earnings} \times 0.0668 - 380.5}{0.17}$
- are within the range from 8550 PLN to 11141 PLN:
  $\text{middle class tax relief} = \frac{\text{gross monthly earnings} \times (-0.0735) + 819.08}{0.17}$
- 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.

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.

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