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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

Year | 1-st tax threeshold | 2-nd tax threeshold | 3-rd tax threeshold | ||||

from | to | Amount [PLN] | Rate [%] | Amount [PLN] | Rate [%] | Amount [PLN] | Rate [%] |

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 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 2020), taxpayers who settle on
**general rules**are subject to the so-called**tax thresholds**. This means that the**tax rate**(percentage) depends on**achieved incomes**. Until September 2019, income**below 85 528 PLN**was taxed**with 18% rate**. Starting from**October 2019**the rate for the first threshold was**reduced to 17%**. Income**above this amount**is taxed with**32% rate**. - Because the tax rates
**changed during the tax year**, the**annual settlement for income earned during 2019**should use**effective 17.75% tax rate**:

$\frac{8}{12} \times 18\% + \frac{3}{12} \times 17\% = 17.75\%$ - Details of tax changes introduced in 2019 can be found in Act of August 30, 2019 on the amendment the Act on personal income tax and the Act amending the act on personal income tax and some other acts.
**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 contributions**(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 = 17% × tax base - tax reduction amount

- in the case of an income of
**85 528 PLN or more**:

tax = 15181.22 PLN + 32% × (tax base - 85528 zł) - tax reduction amount

- in the case of income
- 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 = 1420 PLN,

- in case of income
**from 8001 PLN to 13000 PLN**:

tax reduction amount = 1420 PLN - 871.70 PLN × (tax base - 8000 zł) / 5000 zł,

- in case of income
**from 13001 PLN to 85528 PLN**:

tax reduction amount = 548.30 PLN,

- in case of income
**from 85529 PLN to 127000 PLN**:

tax reduction amount = 548.30 PLN - 548.30 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.

- in case of income in the amount of

**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.**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.

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