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 2022 year (i.e. applied to incomes achieved in 2021 year) depends on achieved incomes.
For the lowest income, it is 30000 PLN, and then gradually decreases with the increase in income to 30000 PLN.
Similarly, the tax reduction amount varies from 3600 PLN to 3600 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
[PLN]
Tax-decreasing amount
[PLN]
20073015572.54
20083091586.85
20093091556.02
20103091556.02
20113091556.02
20123091556.02
20133091556.02
20143091556.02
20153091556.02
20163091556.02
20170 - 66000 - 1188
20180 - 80000 - 1440
20190 - 80000 - 1420
20200 - 80000 - 1420
20210 - 80000 - 1420
2022300003600

Some facts#

  • In Poland, there is a free amount, 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, after so-called "Nowy Ład" (en: New Deal) was introduced, the tax-free amount is 30 000 PLN.
  • If our income for 2022 year does not exceed PLN 30 000 PLN, then we will not pay income tax at all.
  • In other cases, our annual tax will be reduced by 3600 PLN. This amount is the result of calculating 12% from the tax-free amount (12% is the tax rate applicable in 2022).

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.

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