What are the Poland income tax rates for 2025?

Poland uses a two-tier progressive tax system: 12% on income up to PLN 120,000, and 32% on income above PLN 120,000. High earners above PLN 1,000,000 also pay a 4% solidarity surcharge. The tax-free amount is PLN 30,000.

What are ZUS contributions in Poland?

ZUS (Social Insurance Institution) contributions include: Pension (emerytura) 9.76%, Disability (rentowa) 1.5%, Sickness (chorobowa) 2.45%, and Health Insurance (NFZ) 9% of gross income. Total employee contributions are approximately 13.71% for social security plus 9% health insurance.

What is the tax-free threshold in Poland?

Poland has a tax-free amount (kwota wolna od podatku) of PLN 30,000 per year. Income up to this amount is not subject to income tax, providing relief equivalent to PLN 3,600 in tax savings (12% of PLN 30,000).

Poland Tax Calculator 2025 - Polish Income Tax & ZUS

Annual Gross Income

PLN

PLN 0

Annual Net Income

Effective Tax Rate: 0%

Tax Breakdown

Gross Income PLN 0

Tax-Free Amount PLN 30,000

Taxable Income PLN 0

Income Tax (PIT) PLN 0

Solidarity Surcharge (4%) PLN 0

ZUS Social Security (~13.71%) PLN 0

Health Insurance NFZ (9%) PLN 0

Total Deductions PLN 0

Monthly Breakdown

Monthly Gross PLN 0

Monthly Net PLN 0

Poland Tax Rates 2025

Income Band (PLN)	Tax Rate
0 - 30,000	0% (Tax-free amount)
30,001 - 120,000	12%
Above 120,000	32%
Above 1,000,000	+4% Solidarity Surcharge

Important Information: Poland uses a progressive tax system with a tax-free amount of PLN 30,000. Employees pay ZUS social contributions (pension, disability, sickness) of approximately 13.71% and health insurance (NFZ) of 9% of gross income. High earners above PLN 1,000,000 pay an additional 4% solidarity surcharge. Tax year follows the calendar year (January - December).

Data sourced from Polish Tax Administration | Last updated: December 2025