Income tax in Poland (2026)

In 2026, income tax in Poland runs from 12% to 36%. On a PLN 100,000 salary you take home PLN 72,129 a year, PLN 6,011 a month.

Income tax rates

Top rate
36%
Lowest rate
12%
Tax-free allowance
None
VAT
23%
Capital gains
19%
The 2026 bands, in Polish Zloty
Income-tax bands of Poland, 2026, in Polish Zloty
Taxable income (after allowance)Rate
PLN 0 to PLN 120,00012%
over PLN 120,00032%

These are the national bands. The top rate of 36% also counts surcharges and regional or local income taxes.

Take-home pay by salary

Compare with other countries

Cost of living in Poland

Frequently asked questions

What are the income tax rates in Poland?

Income tax in Poland runs from 12% to 36%, in 2 bands.

Is there a tax-free allowance in Poland?

No — Poland has no general tax-free allowance.

What is the take-home pay on PLN 100,000 in Poland?

On PLN 100,000 in Poland you take home PLN 72,129 a year — PLN 6,011 a month.

2026 rules checked against taxsummaries.pwc.com. Single person, employee, no other income. Not tax advice. Change the details

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