PL: Tax-decreasing amount calculator
Calculator computes cash amount, which polish taxpayers, should subtract from their tax to apply tax-free amount. This value is well-known as tax-decreasing amount.

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Tax year and tax base

Year of work
Tax basePLN

Common sense tells

Your tax-decreasing amount for incomes achieved in 2019 year is 361.99 PLN.
It means, that you should subtract this value from tax calculated for that year.

Results - tax-decreasing amount

Calculation modeldegressive depending on income
Tax-decreasing amount361.99PLN

Some facts

  • 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 = 18% × tax base - tax reduction amount
    • in the case of an income of 85 528 PLN or more :
      tax = 15395.04 PLN + 32% × (tax base - 85528 zł) - tax reduction amount
  • 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 = 1188 PLN,
    • in case of income from 6601 PLN to 11000 PLN:
      tax reduction amount = 1188 PLN - 631.98 PLN × (tax base - 6600 zł) / 4400 zł,
    • in case of income from 11101 PLN to 85528 PLN:
      tax reduction amount = 556.02 PLN,
    • in case of income from 85529 PLN to 127000 PLN:
      tax reduction amount = 556.02 PLN - 556.02 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.
  • The legal basis defining how to calculate the amount that reduces tax for the purposes of annual settlement is Art. 27 sec. 1a of the Act of July 26, 1991 on personal income tax (Journal of Laws 1991 No. 80, item 350, consolidated text).
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