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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 [%] |

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:

$1440 + 32\% \times (\text{tax base} - 120000)$

- if your tax base does not exceed 120 000 PLN:
- 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**.

- do not exceed
- 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**.

# See also#

If you want to learn more about

**taxes**and other**levies**paid in Poland, check out our other calculators:- Polish salary #1 (yearly) - see what is happening with your salary month by month, the calculator supports both an employment contract, a specific task contract and a job order contract",
- Polish earnings #2 (tax↔no tax) - simple conversion between gross and net earnings (on-the-hand),
- Polish earnings #3 (written order) - earnings calculator for the contract of job order contract,
- Polish earnings during sickness - calculator of salary during illnes paid by ZUS and your employer,
- Polish ZUS payments - a simple calculator of all social security contributions (polish: ZUS) for an employment contract with a breakdown into contributions paid by the employee and the employer (employer's cost),
- Polish ZUS: rates and base - current and archival social security contributions (polish: ZUS) for entrepreneurs (self-employed),
- Polish ZUS retirement - state pension calculator using "old rules", paid entirely from ZUS, the so-called "old pension",
- Polish OFE retirement - state pension calcualtor using "new rules paid from ZUS and OFE,
- Work time - check how many seconds, minutes, hours, days etc. of your life you spend at work,
- State pension age - check when you will be able to stop working and retire (polish retirement age calculator),
- Polish salary #4 (self-employment) - check how much you will earn on the invoice as the so-called freelancer in Poland [waek](self-employed),
- Average and minimum wages in Poland - current and archival minimum and average salaries in Poland,
- PL: Tax-free threshold archive - the amount below which you will not pay income tax, current and archival rates,
- PL: Tax-decreasing amount - calculator of the amount that reduces your income tax,
- Polish Employee Capital Plans (PPK) - calculator of contributions and future retirement pay outs from Employee Capital Plans (polish: PPK),
- Polish disability pension - calculator of the disability pension paid from ZUS,
- PIT rates in Poland (archive) - current and archival personal income tax rates (PIT) in Poland,
- CIT rates in Poland (archive) - current and archival corporate tax rates (CIT) in Poland,
- Real work cost in Poland (archive) - effective labor cost in Poland, historical and current values are presented,
- Polish accident insurance - the amount of the accident insurance contribution depending on the type of activity (polish PKD codes),
- Polish ZUS: preferential - calculator of preferential social security contributions (polish: ZUS) for entrepreneurs who start their business,
- Polish lump-sum tax rates - lump-sum tax rates by type of activity (polish PKWiU codes), both current and historical data are presented,
- Polish health contribution (lump-sum tax) - the amount of health contribution if you use lump-sum tax in Poland.

# 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.

- increasing tax-free amount to
- 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**.

- reduction of the PIT rate to 12%,

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