Are Poland tax rates for 2027 already known?
Poland — part of the 2027 tax package is already law and applied here. The rest still uses 2026 figures.
- Applied for 2027
- Minimum wage set at PLN 4,950/month by Council of Ministers ordinance, which floors the entrepreneur health contribution.
- Still on 2026 figures
- The 30× annual ZUS ceiling and the flat B2B ZUS base — both keyed to a projected average wage of PLN 9,971 that is still only a Ministry of Finance assumption.
- Expected
- Autumn 2026 budget bill and the accompanying obwieszczenie
Poland income tax brackets (2026)
| Annual income (PLN) | Marginal rate |
|---|---|
| PLN 0 – PLN 120,000 | 12% |
| PLN 120,000 and above | 32% |
4% solidarity levy on annual income above PLN 1,000,000. Employee deductions are ZUS 13.71% (pension 9.76 + disability 1.5 + sickness 2.45) plus a 9% health contribution levied on gross net of ZUS; the health contribution has not been deductible from PIT since 2022. Pension and disability contributions stop once the annual base reaches PLN 282,600 (2026); figures shown spread the annual capped amount evenly across the year.
Typical gross salaries in Poland
Click a row to load that salary into the calculator.
| Gross / month | Net / month | Open |
|---|---|---|
| PLN 1,500 | PLN 1,178 | Calculate → |
| PLN 2,500 | PLN 1,963 | Calculate → |
| PLN 4,000 | PLN 3,057 | Calculate → |
| PLN 6,000 | PLN 4,420 | Calculate → |
| PLN 9,000 | PLN 6,465 | Calculate → |
Poland salary and tax FAQ (2026)
- What is the minimum wage in Poland in 2026?
- 4806 zł per month gross.
- What are the 2026 income tax brackets in Poland?
- 12% (none – 120 000 zł); 32% (120 000 zł and above)
- How much social security do I pay in Poland?
- Employees contribute 21.48% of gross salary; employers add 20.48% on top.
- Is there a personal allowance in Poland?
- Yes — up to 30 000 zł per year, subject to taper rules at higher incomes.
- Does Poland apply a solidarity or surcharge tax?
- 4% solidarity levy on annual income above PLN 1,000,000.
- How are dependents treated for tax purposes in Poland?
- Child tax credit applies; amount varies by number of children.
- When is the Poland tax return due?
- 30 April of the year following the tax year.
- Do non-residents pay the same rates in Poland?
- Non-residents are usually taxed at 20% flat on Polish-sourced employment income.