Poland Personal Income Tax Guide (PIT)

Poland's Personal Income Tax (PIT / Podatek dochodowy od osób fizycznych) was reformed under the Polish Deal (Polski Ład) in 2022. It now applies two progressive rates — 12% and 32% — with a raised tax-free amount of PLN 30,000. A 0% rate applies for under-26s on employment income up to PLN 85,000. For related guidance, see our Corporate Tax Guide →, VAT Guide →, and Capital Gains Guide →.

PIT Tax Brackets 2026

Poland uses a progressive two-bracket system on annual income after deductions:

12% — on income up to PLN 120,000
32% — on income above PLN 120,000

These brackets were introduced by the Polish Deal (Polski Ład) effective 2022, replacing the former 17% and 32% rates. The 12% bracket includes a tax-free amount mechanism built into the tax calculation.

Tax-Free Amount (Kwota Wolna od Podatku)

PLN 30,000 — annual tax-free amount for 2026. This was raised from PLN 3,091 before the Polish Deal to its current level.
The tax-free amount is applied automatically by employers via monthly tax advances (zaliczki na podatek). It phases out for high earners above PLN 120,000.
For taxpayers with income exceeding PLN 120,000, the tax-free amount is gradually reduced and reaches zero at approximately PLN 1,000,000 annual income.

Healthcare Contribution (Składka Zdrowotna)

9% of gross income — standard healthcare contribution rate.
Only 7.75% is deductible from PIT. The remaining 1.25% is a non-deductible cost paid out of pocket.
This is a major change from the pre-2022 system where 7.75% was fully deductible. Self-employed individuals are affected most as they pay healthcare on full income regardless of business profitability.
For employees, the contribution is withheld and remitted by the employer.

0% PIT for Under-26s

Taxpayers under age 26 benefit from a 0% PIT rate on employment income (umowa o pracę) and certain civil-law contracts (umowa zlecenie) up to PLN 85,000 per year.
Income above this threshold is taxed at standard progressive rates (12%/32%).
The exemption applies automatically — employees under 26 will see no PIT deducted from their pay up to the limit.

Flat 19% Tax for Sole Proprietors

Sole proprietors (działalność gospodarcza) providing certain services (IT, healthcare, engineering, etc.) or earning from intellectual property rights can opt for a flat 19% PIT rate (podatek liniowy).
The flat rate allows simplified accounting but comes with important trade-offs: no tax-free amount, no joint filing with spouse, and the 9% healthcare contribution is not deductible from tax.
Flat-rate taxpayers still pay the full 9% health contribution (zdrowotna) on their income without the 7.75% deductibility available under the progressive scale.

Rentier Income (Najem)

Rental income is generally taxed under a flat 8.5% lump-sum rate (ryczałt od przychodów ewidencjonowanych) on gross rental revenue — no deduction of costs.
Alternatively, taxpayers can elect to be taxed on the progressive scale (deducting actual expenses), but the lump-sum option is simpler and preferred by most landlords.
Before the Polish Deal, the lump-sum rate was 8.5% on the first PLN 100,000 and 12.5% above; since 2022, it is a flat 8.5% with no threshold.

Filing & Deadlines

Tax year: Calendar year (1 January – 31 December).
Annual return deadline: 30 April of the following year.
Filing is electronic via the Twój e-PIT system — the tax authority pre-fills returns for most individuals.
Joint filing (wspólne opodatkowanie) is available for married couples and single parents under certain conditions.