Does Poland use progressive tax brackets?

Yes, Poland uses a progressive income tax system where higher portions of income are taxed at higher rates. This means your effective (average) rate is always lower than the top bracket rate. For 2024, the tax brackets are straightforward. The first PLN 120,000 (roughly $30,000 USD) of annual income is taxed at 12%. Any income above PLN 120,000 is taxed at 32%. So, if you earn PLN 150,000, the first PLN 120,000 is taxed at 12%, and only the remaining PLN 30,000 is taxed at 32%. There's also a "solidarity tax" of 4% on income exceeding PLN 1,000,000 (about $250,000 USD), which kicks in on top of the 32% rate for very high earners. This makes the effective top marginal rate for very high incomes 36%. Poland's system is fairly simple compared to many other countries. If you're considering a move, understanding these brackets is key to estimating your take-home pay.