Poland tax rates for 2026
Main PIT and employee contribution rules for a standard employment contract.
PIT scale
| Annual tax base | Rate |
|---|---|
| Up to PLN 120,000 | 12% |
| Excess over PLN 120,000 | 32% |
The tax-free amount is PLN 30,000. The annual tax-reducing amount is PLN 3,600, or PLN 300 a month when PIT-2 is filed.
Employee contributions
| Contribution | Rate |
|---|---|
| Pension | 9.76% |
| Disability | 1.50% |
| Sickness | 2.45% |
| Health insurance | 9% |
The annual pension and disability contribution base is capped at PLN 282,600 in 2026. Sickness insurance continues after that cap. Health insurance is not deductible from PIT.
Deductible employment costs are usually PLN 250 a month, or PLN 300 for qualifying commuters.