Income Tax in 🇵🇱 Poland

Tax brackets, effective rates, and net income calculations. Data from official government sources.

The Taxation Score of 35/100 reflects a notable tax burden, with tax revenue at 35.5% of GDP. Individual income is taxed at 12% up to 120,000 PLN, then 32% above that threshold, alongside substantial social contributions amounting to 1371%. Corporate tax stands at 19% and VAT at 23%, indicating a significant portion of income and consumption channeled into public finances, which impacts overall take-home pay and business profitability.

Tax Overview

Top Rate

32.0%

VAT

23%

Capital Gains

19%

Fiscal Year

2025

Income Tax Brackets

12.0%
0 – zł120,000
32.0%
120,000+

Tax at Different Salary Levels

$50,000 USD equivalent

Gross: zł200,000

Net: zł127,780

Effective: 36.1%

$75,000 USD equivalent

Gross: zł300,000

Net: zł177,553

Effective: 40.8%

$150,000 USD equivalent

Gross: zł600,000

Net: zł347,203

Effective: 42.1%

Social Contributions (Employee)

Pension (Emerytalna)9.8%
Disability (Rentowa)1.5%
Sickness (Chorobowa)2.5%
Health Insurance (Zdrowotna)9.0%