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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 [%] |
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 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 |
85528.00 | - | 14539.76 PLN + 32% - tax-decreasing amount depending on income | Show source |
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 |
85528.00 | - | 14539.76 PLN + 32% - tax-decreasing amount depending on income | Show source |
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 |
85528.00 | - | 15181.22 PLN + 32% - tax-decreasing amount depending on income | Show source |
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 |
85528.00 | - | 15395.04 PLN + 32% - tax-decreasing amount depending on income | Show source |
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 |
85528.00 | - | 14839.02 PLN + 32% for the excess over 85528.00 PLN | Show source |
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 |
44490.00 | 85528.00 | 7866.25 PLN + 30% for the excess over 44490.00 PLN | Show source |
85528.00 | - | 20177.65 PLN + 40% for the excess over 85528.00 PLN | Show source |
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 |
43405.00 | 85528.00 | 7674.41 PLN + 30% for the excess over 43405.00 PLN | Show source |
85528.00 | - | 20311.31 PLN + 40% for the excess over 85528.00 PLN | Show source |
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 |
37024.00 | 74048.00 | 6504.48 PLN + 30% for the excess over 37024.00 PLN | Show source |
74048.00 | - | 17611.68 PLN + 40% for the excess over 74048.00 PLN | Show source |
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 |
37024.00 | 74048.00 | 6516.40 PLN + 30% for the excess over 37024.00 PLN | Show source |
74048.00 | - | 17623.60 PLN + 40% for the excess over 74048.00 PLN | Show source |
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 |
37024.00 | 74048.00 | 6541.24 PLN + 30% for the excess over 37024.00 PLN | Show source |
74048.00 | - | 17648.44 PLN + 40% for the excess over 74048.00 PLN | Show source |
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 |
32736.00 | 65472.00 | 5783.64 PLN + 30% for the excess over 32736.00 PLN | Show source |
65472.00 | - | 15604.44 PLN + 40% for the excess over 65472.00 PLN | Show source |
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 |
29624.00 | 59248.00 | 5233.76 PLN + 30% for the excess over 29624.00 PLN | Show source |
59248.00 | - | 14120.96 PLN + 40% for the excess over 59248.00 PLN | Show source |
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 |
25252.00 | 50504.00 | 4461.28 PLN + 30% for the excess over 25252.00 PLN | Show source |
50504.00 | - | 12036.88 PLN + 40% for the excess over 50504.00 PLN | Show source |
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 |
20868.00 | 41736.00 | 4461.28 PLN + 32% for the excess over 20868.00 PLN | Show source |
41736.00 | - | 12036.88 PLN + 44% for the excess over 41736.00 PLN | Show source |
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 |
16380.00 | 32760.00 | 4461.28 PLN + 33% for the excess over 16380.00 PLN | Show source |
32760.00 | - | 12036.88 PLN + 45% for the excess over 32760.00 PLN | Show source |
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 |
12400.00 | 24800.00 | 2438.40 PLN + 33% for the excess over 12400.00 PLN | Show source |
24800.00 | - | 6530.40 PLN + 45% for the excess over 24800.00 PLN | Show source |
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 |
90800000.00 | 181600000.00 | 17586000.00 PLN + 33% for the excess over 90800000.00 PLN | Show source |
181600000.00 | - | 47820000.00 PLN + 45% for the excess over 181600000.00 PLN | Show source |
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 |
64800000.00 | 129600000.00 | 17586000.00 PLN + 30% for the excess over 64800000.00 PLN | Show source |
129600000.00 | - | 47820000.00 PLN + 40% for the excess over 129600000.00 PLN | Show source |
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:
- 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
- in the case of income below 85 528 PLN:
- 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
- in the case of income below 85 528 PLN:
- 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 case of income in the amount of 8000 PLN or less:
⚠ WARNING! Health insurance contributions (polish: NFZ) are deducted from already calculated tax, instead of tax base like in case of other expenses.
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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