How Polish Income Tax Works (2024) — PIT
Poland's PIT has a 30,000 zł tax-free amount (kwota wolna) — income below this is not taxed. Above that, the 12% rate applies up to 120,000 zł, then 32%. Self-employed can choose the alternative podatek liniowy (19% flat tax) which is often better at higher incomes.
| PIT Rate | Income |
|---|---|
| 0% | 0–30,000 zł (kwota wolna) |
| 12% | 30,001–120,000 zł |
| 32% | Over 120,000 zł |
- →ZUS składki społeczne (employee): ~13.71% total — emerytalne 9.76% + rentowe 1.5% + chorobowe 2.45%
- →Składka zdrowotna: 9% health contribution — not deductible from income tax since 2022
- →Ulga prorodzinna: 1,112 zł (1st and 2nd child), 2,000 zł (3rd), 2,700 zł (4th+) per year
- →Koszty uzyskania przychodu: 3,000 zł standard work costs deduction for employees
- →Twój e-PIT pre-fills your return automatically — available at podatki.gov.pl from mid-February
- →Profil Zaufany (digital ID) required — create free via your bank at pz.gov.pl