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 [%]
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.
⚠ WARNING! Because the tax rates changed during the tax year, the annual settlement for income earned during 2019 should use effective 17.75% tax rate:
$\frac{9}{12} \times 18\% + \frac{3}{12} \times 17\% = 17.75\%$
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 2019 year, use the below formula:
- in the case of income below 85 528 PLN:
  tax = 17.75% × 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
To calculate the tax for 2020 year, 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 = 14539.76 PLN + 32% × (tax base - 85528 zł) - tax reduction amount
To calculate the tax reduction amount for income earned in 2019 or 2020 year, use the following formula:
- in case of income in the amount of 8000 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 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.

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