Polish tax tables 2026
The PIT scale and tax-reducing amount, costs of earning income and author's costs, the PIT-0 reliefs (under 26, relocation, families of four or more, working seniors), the flat 19% tax and ryczałt rates, ZUS contributions with the annual ceiling, the Labour Fund, FGŚP, PPK, the health contribution by form of taxation, the minimum wage, VAT and the rules for freelancers and new residents (self-employed ZUS reliefs, mały ZUS plus, business residence permit, Poland. Business Harbour) for 2026.
- 2026-01-01 to 2026-12-31
- PLN
Income tax
PIT scale (skala podatkowa, art. 27)
| Taxable income (podstawa obliczenia podatku), per year | Rate |
|---|---|
| zł 0 to zł 120,000 | 12% |
| Over zł 120,000 | 32% |
Up to PLN 120,000: 12% minus the tax-reducing amount of PLN 3,600, so the first PLN 30,000 is effectively tax-free; above it, PLN 10,800 plus 32% of the excess. The same scale applies to employment income, contracts of mandate and business income taxed on the scale.
Source: Dziennik Ustaw 2026 poz. 592 (published 30 April 2026): consolidated text of the Personal Income Tax Act (ustawa o podatku dochodowym od osób fizycznych), art. 27 ust. 1 · retrieved 2026-11-10
Tax-reducing amount and costs of earning income
| Item | Value |
|---|---|
| Tax-reducing amount (kwota zmniejszająca podatek), per year | zł 3,600 |
| Effective tax-free amount (tax-reducing amount ÷ 12%) | zł 30,000 |
| Tax due at PLN 120,000 of taxable income | zł 10,800 |
| Employee costs of earning income (koszty uzyskania przychodu), per month | zł 250 |
| Employee costs, per year: one employment | zł 3,000 |
| Employee costs, per year: several employments | zł 4,500 |
| Employee costs, commuting from another town, per month | zł 300 |
| Employee costs, commuting, per year: one employment | zł 3,600 |
| Employee costs, commuting, per year: several employments | zł 5,400 |
| Author's costs (koszty autorskie) on copyright and related-rights incomeof income less the employee's social contributions | 50% |
| Author's costs: annual cap (top of the first scale band)shared with income exempt under the PIT-0 reliefs from employment | zł 120,000 |
| Flat costs on contracts of mandate and specific-task contracts | 20% |
Costs of earning income reduce taxable income before the scale is applied; the tax-reducing amount reduces the tax.
Source: Dziennik Ustaw 2026 poz. 592 (published 30 April 2026): consolidated text of the Personal Income Tax Act (ustawa o podatku dochodowym od osób fizycznych), art. 27 ust. 1 · retrieved 2026-11-10
PIT-0 exemptions: under-26s, relocation, large families and working seniors
| Item | Value |
|---|---|
| Exempt income per year, each relief (art. 21 ust. 1 pkt 148, 152, 153, 154) | zł 85,528 |
| Ulga dla młodych: income received up to ageemployment, contracts of mandate, graduate internships, student traineeships, maternity allowance | 26 |
| Ulga na powrót (relocation relief): consecutive tax yearsemployment, contracts of mandate and business income (scale, flat tax, ryczałt) | 4 |
| Ulga na powrót: calendar years without Polish residence before the move | 3 |
| Relief for families: minimum number of children | 4 |
| Relief for working seniors: age, womensubject to social insurance and not drawing a pension | 60 |
| Relief for working seniors: age, men | 65 |
Each relief exempts income up to the cap; income above it is taxed on the scale (or the flat tax or ryczałt for business income).
Source: Dziennik Ustaw 2026 poz. 592 (published 30 April 2026): Personal Income Tax Act, art. 21 ust. 1 pkt 148, 152-154 and ust. 43 · retrieved 2026-11-10
Flat 19% tax on business income (podatek liniowy, art. 30c)
| Item | Value |
|---|---|
| Flat tax rate on business income | 19% |
| Health contributions deductible from income or as a cost, 2026 limitSource: monitorpolski.gov.pl · retrieved 2026-11-10 | zł 14,100 |
| Statutory base amount of that limit (indexed yearly in Monitor Polski) | zł 8,700 |
Business income only, by written choice filed with the tax office (art. 9a ust. 2); otherwise business income is taxed on the scale unless the ryczałt is chosen (art. 9a ust. 1).
Source: Dziennik Ustaw 2026 poz. 592 (published 30 April 2026): Personal Income Tax Act, art. 30c ust. 1 and 2 · retrieved 2026-11-10
Ryczałt: lump-sum tax on recorded revenue (art. 12)
| Item | Value |
|---|---|
| Who can use it | Previous year's business revenue up to EUR 2,000,000, or in the first year of business (art. 6 ust. 4) |
| Liberal professions (wolne zawody) | 17% |
| Listed services, e.g. management consultancy, advertising and market research, wholesale agency, photography, real estate services on commission, sport and cultural services | 15% |
| Health care, architecture and engineering, technical testing, specialised design | 14% |
| IT services: software publishing, programming, IT and software consultancy, network and systems management | 12% |
| Buying and selling real estate on own account | 10% |
| Private rental income, accommodation, R&D and other listed services: revenue up to PLN 100,000 | 8.5% |
| Private rental income, accommodation, R&D and other listed services: revenue above PLN 100,000 | 12.5% |
| Other services, education, sale of alcoholic drinks in catering | 8.5% |
| Manufacturing, construction, freight transport (vehicles over 2 tonnes) | 5.5% |
| Trade, catering (except alcoholic drinks over 1.5%) | 3% |
| Sale of own farm products processed by non-industrial methods | 2% |
Basis: Revenue, no deduction of costs
Rates by activity under the PKWiU classification; the listed activities are examples of each group in art. 12 ust. 1.
Source: Dziennik Ustaw 2025 poz. 843 (published 27 June 2025): consolidated text of the Lump-sum Income Tax Act (ustawa o zryczałtowanym podatku dochodowym), art. 6 ust. 4 and art. 12 ust. 1 · retrieved 2026-11-10
Employee contributions
ZUS social insurance: employee contributions
| Item | Value |
|---|---|
| Pension insurance (emerytalne), employee share | 9.76% |
| Disability insurance (rentowe), employee share | 1.5% |
| Sickness insurance (chorobowe), paid by the employee | 2.45% |
| Annual ceiling on the pension and disability base (30 × the forecast average wage)Source: zus.pl · retrieved 2026-11-10 | zł 282,600 |
| Forecast average monthly wage 2026 (budget act)Source: dziennikustaw.gov.pl · retrieved 2026-11-10 | zł 9,420 |
Basis: Gross pay (podstawa wymiaru składek)
Pension and disability contributions stop for the rest of the year once the year's base passes the ceiling (art. 19); the ceiling does not apply to sickness insurance.
Source: Dziennik Ustaw 2026 poz. 199 (published 23 February 2026): consolidated text of the Social Insurance System Act (ustawa o systemie ubezpieczeń społecznych), art. 16, 19 and 22 · retrieved 2026-11-10
PPK employee capital plans (pracownicze plany kapitałowe)
| Item | Value |
|---|---|
| Employee basic payment | 2% |
| Employee basic payment, reduced minimum (pay up to 1.2 × the minimum wage) | 0.5% |
| Employee additional payment, up to | 2% |
| Employer basic payment | 1.5% |
| Employer additional payment, up to | 2.5% |
Basis: Gross pay
Employee payments are deducted from pay after tax; the employer's payments are not part of the pension and disability contribution base (art. 26 ust. 5, art. 27 ust. 9).
Source: Dziennik Ustaw 2026 poz. 192 (published 18 February 2026): consolidated text of the Employee Capital Plans Act (ustawa o pracowniczych planach kapitałowych), art. 26-27 · retrieved 2026-11-10
Health insurance contribution (składka zdrowotna) by form of taxation
| Item | Value |
|---|---|
| Employees and contractors: rateon gross pay less the employee's social contributions; withheld by the payer | 9% |
| Self-employed on the PIT scale: rate on business income | 9% |
| Self-employed on the flat 19% tax: rate on business income | 4.9% |
| Self-employed (scale or flat tax): minimum monthly contribution, February 2026 to January 20279% of the minimum wage of PLN 4,806Source: zus.pl · retrieved 2026-11-10 | zł 432.54 |
| Self-employed (scale or flat tax): minimum monthly contribution for January 20269% of PLN 3,499.50Source: zus.pl · retrieved 2026-11-10 | zł 314.96 |
| Ryczałt, revenue since 1 January up to PLN 60,000: monthly contribution9% of PLN 5,537.18 (60% of the Q4 2025 average wage)Source: zus.pl · retrieved 2026-11-10 | zł 498.35 |
| Ryczałt, revenue over PLN 60,000 up to PLN 300,000: monthly contribution9% of PLN 9,228.64 (100%)Source: zus.pl · retrieved 2026-11-10 | zł 830.58 |
| Ryczałt, revenue over PLN 300,000: monthly contribution9% of PLN 16,611.55 (180%)Source: zus.pl · retrieved 2026-11-10 | zł 1,495.04 |
| Average monthly wage in the enterprise sector, Q4 2025 (ryczałt reference)Source: zus.pl · retrieved 2026-11-10 | zł 9,228.64 |
Flat-tax payers may deduct health contributions up to PLN 14,100 in 2026 (see the flat-tax table).
Source: Dziennik Ustaw 2025 poz. 1461 (published 24 October 2025): consolidated text of the Act on publicly funded health care services (ustawa o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych), art. 79, 79a and 81 ust. 6 · retrieved 2026-11-10
Employer costs
ZUS and the labour funds: employer contributions
| Item | Value |
|---|---|
| Pension insurance (emerytalne), employer share | 9.76% |
| Disability insurance (rentowe), employer share | 6.5% |
| Accident insurance (wypadkowe) | 0.4% to 8.12% by the employer's risk category; paid by the employer |
| Accident insurance rate used in ZUS examples (where no other rate applies to the payer)Source: zus.pl · retrieved 2026-11-10 | 1.67% |
| Labour Fund (Fundusz Pracy)Source: dziennikustaw.gov.pl · retrieved 2026-11-10 | 1% |
| Solidarity Fund (Fundusz Solidarnościowy)Source: dziennikustaw.gov.pl · retrieved 2026-11-10 | 1.45% |
| Guaranteed Employee Benefits Fund (FGŚP)Source: dziennikustaw.gov.pl · retrieved 2026-11-10 | 0.1% |
| Labour Fund and Solidarity Fund baseSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | Pay of at least the minimum wage a month, without the annual ceiling |
Basis: Gross pay
Labour Fund + Solidarity Fund = 2.45%. The FGŚP is also charged without the annual ceiling. Pension and disability: the annual ceiling of PLN 282,600 applies to the employer share too.
Source: Dziennik Ustaw 2026 poz. 199 (published 23 February 2026): consolidated text of the Social Insurance System Act (ustawa o systemie ubezpieczeń społecznych), art. 16, 19 and 22 · retrieved 2026-11-10
Minimum wage (minimalne wynagrodzenie za pracę)
| Item | Value |
|---|---|
| Minimum monthly wage, full-time employees | zł 4,806 |
| Minimum hourly rate (contracts of mandate and for services) | zł 31.40 |
| From 1 January 2027Source: dziennikustaw.gov.pl · retrieved 2026-11-10 | PLN 32.30 an hour (minimum monthly wage PLN 4,950) |
The monthly minimum applies to full-time employees (Minimum Wage Act art. 6); the hourly rate to each hour worked under a contract of mandate or for services (art. 8a).
Source: Dziennik Ustaw 2025 poz. 1242 (published 15 September 2025): Rozporządzenie Rady Ministrów z dnia 11 września 2025 r. w sprawie wysokości minimalnego wynagrodzenia za pracę oraz wysokości minimalnej stawki godzinowej w 2026 r. · retrieved 2026-11-10
Other rates
VAT (podatek od towarów i usług)
| Item | Value |
|---|---|
| Standard rate | 23% |
| Reduced rate | 8% |
| Reduced rate (annex 10 goods and services) | 5% |
| Small-business exemption: sales in the previous and current year up tofrom 2026; PLN 200,000 before | zł 240,000 |
The 23% and 8% rates apply under art. 146ef, in place of the 22% and 7% in art. 41, until the end of the year in which defence spending set by statute exceeds 3% of GDP (announced in Monitor Polski).
Source: Dziennik Ustaw 2026 poz. 1263 (published 28 September 2026): consolidated text of the VAT Act (ustawa o podatku od towarów i usług), art. 41, 113 and 146ef · retrieved 2026-11-10
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax for the self-employedSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | Choice of the PIT scale (12%/32%), the flat 19% tax or the ryczałt on revenue (rates by activity above; revenue up to EUR 2,000,000) |
| Ryczałt: liberal professionsSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | 17% |
| Ryczałt: IT services (software, IT consultancy)Source: dziennikustaw.gov.pl · retrieved 2026-11-10 | 12% |
| Ryczałt: other servicesSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | 8.5% |
| Self-employed ZUS: standard monthly base (60% of the forecast average wage) | zł 5,652 |
| Self-employed ZUS: monthly contributions on the standard base, with voluntary sickness insurance | zł 1,926.76 |
| Self-employed ZUS: monthly contributions on the standard base, without sickness insurance | zł 1,788.29 |
| Self-employed: Labour Fund and Solidarity Fund on the standard basenot due from age 55 (women) or 60 (men) | 2.45% |
| Ulga na start (start-up relief)Source: dziennikustaw.gov.pl · retrieved 2026-11-10 | No social insurance contributions for the first 6 months; first business, or none in the previous 60 months, and not for a former employer; the health contribution is still due |
| Preferential ZUS: months on the reduced baseSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | 24 |
| Preferential ZUS: monthly base (30% of the minimum wage) | zł 1,441.80 |
| Preferential ZUS: monthly contributions, with voluntary sickness insurance | zł 456.18 |
| Preferential ZUS: monthly contributions, without sickness insurance | zł 420.86 |
| Mały ZUS plusSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | Base = 0.5 × the previous year's average monthly business income, between 30% of the minimum wage and 60% of the forecast average wage (PLN 1,441.80 to PLN 5,652 in 2026); up to 36 months in any 60 |
| Mały ZUS plus: previous year's business revenue up toSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | zł 120,000 |
| Health contribution by form of taxation | Scale 9% or flat tax 4.9% of income, at least PLN 432.54 a month; ryczałt PLN 498.35, PLN 830.58 or PLN 1,495.04 a month by revenue band |
| VAT exemption: sales in the previous and current year up toSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | zł 240,000 |
| Relocation relief (ulga na powrót) for new residentsSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | Up to PLN 85,528 a year of employment and business income exempt for 4 years after moving tax residence to Poland, if not resident in the previous 3 calendar years; Polish, EU, EEA or Swiss citizens, Karta Polaka holders, or residents of listed countries; once only |
| Digital-nomad or freelance visaSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | None: the visa purposes in art. 60 of the Act on Foreigners include no remote-work purpose; foreign freelancers use a business visa and the temporary residence permit to run a business |
| Temporary residence permit to run a business (art. 142)Source: dziennikustaw.gov.pl · retrieved 2026-11-10 | Business income in the previous tax year of at least 12 × the regional average monthly wage, or at least 2 full-time permanent employees for a year, or the means or plans to meet these; health insurance, stable income and accommodation |
| Temporary residence permit: maximum yearsSource: dziennikustaw.gov.pl · retrieved 2026-11-10 | 3 |
| Where to applySource: dziennikustaw.gov.pl · retrieved 2026-11-10 | Residence permits: the voivode (wojewoda) of the province where the foreigner stays (art. 104) |
| Poland. Business Harbour (PBH)Source: gov.pl · retrieved 2026-11-10 | Fast-track national visa for IT specialists from Belarus, Russia, Ukraine, Moldova, Georgia, Armenia, Azerbaijan: a statement of intent from a partner company and at least 1 year in IT or IT education; work without a work permit and run a sole proprietorship; apply at a Polish consulate outside the EU |
Self-employed ZUS figures are the 2026 amounts published by ZUS (accident rate 1.67%). The PIT-0 reliefs above also cover business income taxed on the scale, the flat tax or the ryczałt.
Source: ZUS: Wysokość składek za osoby prowadzące działalność gospodarczą – Informacja o wysokości składek na ubezpieczenia społeczne w 2026 r. (published 2 February 2026) · retrieved 2026-11-10
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Official sources
- Dziennik Ustaw 2026 poz. 592: consolidated text of the Personal Income Tax Act (30 April 2026) · retrieved 2026-11-10
- Monitor Polski 2025 poz. 1274: health contribution deduction limit for 2026 (17 December 2025) · retrieved 2026-11-10
- Dziennik Ustaw 2026 poz. 1371: Act of 18 September 2026 amending the PIT and CIT Acts (21 October 2026) · retrieved 2026-11-10
- Dziennik Ustaw 2026 poz. 199: consolidated Social Insurance System Act (23 February 2026) · retrieved 2026-11-10
- ZUS: Wysokość składek na ubezpieczenia społeczne w 2026 r. (2 February 2026) · retrieved 2026-11-10
- Dziennik Ustaw 2026 poz. 62: Budget Act for 2026 (20 January 2026) · retrieved 2026-11-10
- Dziennik Ustaw 2026 poz. 186: consolidated Act on the protection of employee claims (FGŚP) · retrieved 2026-11-10
- Dziennik Ustaw 2025 poz. 620: Labour Market and Employment Services Act (12 May 2025) · retrieved 2026-11-10
- Dziennik Ustaw 2026 poz. 192: consolidated Employee Capital Plans (PPK) Act (18 February 2026) · retrieved 2026-11-10
- Dziennik Ustaw 2025 poz. 1461: consolidated Act on publicly funded health care services (24 October 2025) · retrieved 2026-11-10
- Dziennik Ustaw 2025 poz. 1480: consolidated Entrepreneurs' Law (28 October 2025) · retrieved 2026-11-10
- Dziennik Ustaw 2025 poz. 843: consolidated Lump-sum Income Tax Act (27 June 2025) · retrieved 2026-11-10
- Dziennik Ustaw 2026 poz. 1263: consolidated VAT Act (28 September 2026) · retrieved 2026-11-10
- Dziennik Ustaw 2025 poz. 1079: consolidated Act on Foreigners (7 August 2025) · retrieved 2026-11-10
- gov.pl: Poland. Business Harbour – IT Specialist · retrieved 2026-11-10
- Dziennik Ustaw 2025 poz. 1242 (published 15 September 2025): Rozporządzenie Rady Ministrów z dnia 11 września 2025 r. w sprawie wysokości minimalnego wynagrodzenia za pracę oraz wysokości minimalnej stawki godzinowej w 2026 r. · retrieved 2026-11-10
- Dziennik Ustaw 2026 poz. 1213: Rozporządzenie Rady Ministrów z dnia 14 września 2026 r. (minimum wage and minimum hourly rate in 2027) · retrieved 2026-11-10
How every figure is checked: methodology. All datasets: CalcBloc data.