Poland taxes 2026

Start from your situation, not from the name of a tax. Every card is a real calculation on this year's verified rates. Open it and put in your own numbers.

I earn a salary

What actually lands in my account each month?

On €50,000 a year

€31,434 take-home pay

effective rate 37.1%

63% you keep

Income Tax Salary Withholding

I freelance or contract

What is left after income tax and social contributions?

On €60,000 a year

€33,055 left after tax and contributions

effective rate 33.9%

55% you keep

Freelancer Tax

I own a company

From company profit to money in my pocket: both taxes, one number.

On €200,000 of company profit, taken out in full

€131,220 in your pocket

total rate 34.4% across corporate and dividend tax

66% you keep

The whole chain: profit to cash Corporate Tax Dividend Tax

I receive dividends

How much of a dividend survives the tax?

On €50,000 a year

€40,500 dividend after tax

effective rate 19.0%

81% you keep

Dividend Tax

Compare Poland with another country:Spain Portugal

Sources and verification 21 sources · verified 2026-07-21

Verified 2026-07-21 by tax-verifier. Every figure is confirmed against two independent sources.

Biznes.gov.pl (Serwis informacyjno-usługowy dla przedsiębiorcy, gov.pl), najważniejsze zasady opodatkowania według skali podatkowej 2026 : brackets, credits.taxpayer, allowance_mode (12%/32% at PLN 120,000; kwota zmniejszająca 3,600 = 12% × 30,000 tax-free amount) (retrieved 2026-07-21)
PwC Worldwide Tax Summaries, Poland, Taxes on personal income : brackets, credits.taxpayer, allowance_mode, PwC cross-check (retrieved 2026-07-21)
Ministerstwo Finansów / podatki.gov.pl, Dochody z pracy (koszty uzyskania przychodów) : employment_deduction, employment_deduction_mode (koszty 250/month, 3,000/year single employment; base = przychód − koszty − ZUS) (retrieved 2026-07-21)
PwC Worldwide Tax Summaries, Poland, Deductions : employment_deduction, PwC cross-check (retrieved 2026-07-21)
ZUS (Zakład Ubezpieczeń Społecznych), Wysokość składek na ubezpieczenia społeczne : contributions.emerytalne_employee, contributions.rentowe_employee, contributions.chorobowe_employee (employee shares 9.76% / 1.5% / 2.45%) (retrieved 2026-07-21)
Biznes.gov.pl (gov.pl), Jak odliczyć składki ZUS przy rozliczaniu podatku : contributions employee/employer financing split (biznes.gov.pl / ustawa o sus art. 16, 22) (retrieved 2026-07-21)
ZUS, Nowe wysokości składek na ubezpieczenia społeczne w 2026 r. (Obwieszczenie Ministra Rodziny, Pracy i Polityki Społecznej z 25.11.2025, M.P. 2025 poz. 1206) : contributions[emerytalne/rentowe].cap = 282,600 (30× projected average monthly wage 9,420 for 2026) (retrieved 2026-07-21)
PwC Worldwide Tax Summaries, Poland, Other taxes : contributions[*] rates and cap, PwC cross-check (employee 11.26% up to cap PLN 282,600 in 2026, plus 2.45% sickness; health 9%) (retrieved 2026-07-21)
Ministerstwo Finansów / podatki.gov.pl, Ulga dla młodych PIT (art. 21 ust. 1 pkt 148 ustawy o PIT) : regimes[ulga_mlodych].exemption (85,528 cap, income above cap taxed on scale with 30,000 tax-free) (retrieved 2026-07-21)
PwC Worldwide Tax Summaries, Poland, Income determination : regimes[ulga_mlodych], PwC cross-check (existence of the under-26 relief; PwC does not print the 85,528 figure) (retrieved 2026-07-21)
Biznes.gov.pl (Ministerstwo Rozwoju i Technologii, official government service) : regimes[2] ryczałt full rate-by-activity table (17/15/14/12/10/8.5/12.5/5.5/3/2) and revenue limit PLN 8,517,200 (retrieved 2026-07-21)
ZUS (Zakład Ubezpieczeń Społecznych), official : regimes[2] health FIXED by revenue band: 498.35 / 830.58 / 1,495.04 PLN/month; base wage 9,228.64; 9% rate (retrieved 2026-07-21)
Monitor Polski 2025 poz. 1274, Obwieszczenie Ministra Finansów i Gospodarki z 12 grudnia 2025 r. (official) : regimes[1].contributions[zdrowotna_liniowy].deductible cap PLN 14,100 for 2026 (retrieved 2026-07-21)
podatki.gov.pl (Ministerstwo Finansów / KAS), official : regimes[2] ryczałt: 50% of health deductible from revenue (and Fundusz Pracy NOT deductible for ryczałt); base = revenue − ZUS społeczne − 50% health (retrieved 2026-07-21)
Biznes.gov.pl (official government service) : regimes[*].contributions ZUS social 2026: base 5,652/month (60% of 9,420); rates emerytalne 19.52%, rentowe 8%, chorobowe 2.45%, wypadkowe 1.67%, Fundusz Pracy 2.45%; ulga na start & mały ZUS plus (retrieved 2026-07-21)
podatki.gov.pl (Ministerstwo Finansów / KAS), official : IP Box 5% on qualified IP income (scale & flat, not ryczałt) (retrieved 2026-07-21)
ISAP / Kancelaria Sejmu, Ustawa o podatku dochodowym od osób prawnych, tekst jednolity Dz.U. 2026 poz. 554, art. 19 ust. 1 pkt 1 : standard_rate (retrieved 2026-07-21)
PwC Worldwide Tax Summaries, Poland, Taxes on corporate income : standard_rate (retrieved 2026-07-21)
ISAP / Kancelaria Sejmu, Ustawa o podatku dochodowym od osób fizycznych, tekst jednolity Dz.U. 2026 poz. 592, art. 30a ust. 1 pkt 4 : options[flat-final].rate (retrieved 2026-07-21)
PwC Worldwide Tax Summaries, Poland, Withholding taxes : options[flat-final].withholding_rate (retrieved 2026-07-21)
PwC Worldwide Tax Summaries, Poland, Income determination (participation exemption: 10% holding for 2 years) : cit_integration.notes, participation exemption is for corporate shareholders only (retrieved 2026-07-21)