About taxes in Poland

Poland's personal income tax ("PIT") uses a simple 2-bracket progressive scale in 2025: 12% on income up to PLN 120,000 and 32% above, with a generous tax-free allowance of PLN 30,000. A small tax-reducing amount is built into the brackets. Employees also pay ZUS social security: pension 9.76%, disability 1.5%, and sickness 2.45% — totalling 13.71% of gross salary, capped on pension/disability at the annual ceiling (PLN 260,190 in 2025). On top of ZUS, mandatory health insurance ("składka zdrowotna") is 9% of the contribution base (gross minus ZUS), and is no longer deductible from PIT since the 2022 "Polish Deal" reform. Tax-deductible employee costs ("koszty uzyskania przychodu") are a small fixed monthly amount. Polish tax residents are taxed on worldwide income; non-residents only on Polish-source. The tax year is the calendar year and PIT-37 (employee) returns are due by 30 April. Note the IP-Box and various "ulga" (relief) schemes exist for IT specialists, returnees, and young people under 26 — none are modelled here. All amounts in our calculator are entered in PLN and converted to EUR at ~0.232 for cross-country comparisons.