Poland Ulga dla młodych Calculator 2026
Take-home pay €36,752 ≈ €3,063 a month · effective rate 26.5%
What you keep is shown in euros. The breakdown stays in PLN, the currency this tax is assessed in.
| Gross salary | PLN 216,525 | |
|---|---|---|
| ZUS pension insurance (emerytalne, employee) | -PLN 21,133 | 9.76% up to PLN 282,600 |
| ZUS disability insurance (rentowe, employee) | -PLN 3,248 | 1.50% up to PLN 282,600 |
| ZUS sickness insurance (chorobowe, employee) | -PLN 5,305 | 2.45% |
| Health insurance (składka zdrowotna, employee) | -PLN 19,487 | 9.00% |
| Income tax | -PLN 11,797 | Relief for young (ulga dla młodych, PIT-0 for under-26s): 100% of the income exempt (PLN 85,528) and left out of the rate as well, and the scale is applied to PLN 98,311.42 alone |
| Tax credits (personal and family) | PLN 3,600 | Fixed amounts deducted from the tax itself, not from the taxable base |
| Take-home pay | PLN 159,155 | Effective rate 26.5% |
Which regime is mine?
Each regime below is checked against the amounts and activity you entered in the form. The conditions the calculator cannot see, like how long you have been in the country and what you did before, you confirm yourself.
General tax scale (skala podatkowa) : The default progressive scale (12% / 32%), how employment income is taxed unless you qualify for and claim the relief for young taxpayers.
Fits what you entered in the form.
Take-home pay: €31,434
Relief for young (ulga dla młodych, PIT-0 for under-26s) : You are under 26 and earn employment (umowa o pracę) or commission (umowa zlecenia) income; the first PLN 85,528 a year is exempt from PIT.
Fits what you entered in the form.
Take-home pay: €36,752
Ticking a box is your own confirmation, not advice. The conditions come from the same verified sources as the rates.
Do I qualify for Ulga dla młodych?
You are under 26 and earn employment (umowa o pracę) or commission (umowa zlecenia) income; the first PLN 85,528 a year is exempt from PIT.
The conditions the calculator cannot check for you, to confirm yourself:
- Under 26 years of age on the day the income is received. Applies to income from employment (umowa o pracę, stosunek służbowy, praca nakładcza, spółdzielczy stosunek pracy), commission contracts (umowa zlecenia) concluded with a business, apprenticeship/graduate internships, student internships and maternity benefit. It does NOT cover income from management contracts (kontrakt menedżerski), umowa o dzieło or business activity. The exemption is capped at PLN 85,528 per year, a limit SHARED with the return relief (ulga na powrót) and the family 4+ relief. Age and income-source are asserted by the user, not checked by the engine.
Anything measurable, like income limits or the type of activity, is checked live by the calculator above as you type.
What this calculator does not model
Every rule below is real and is left out on purpose. Modelling it would need information this form does not ask you for, or a mechanism we have not built yet. What matters is not that something is missing, but which way it moves your number, so that is what we tell you.
- May not apply to you: The 9% health insurance contribution is charged on gross pay minus your social security contributions, not on gross pay. Until the calculator applies that reduced base, the health contribution shown is slightly too high and the net take-home slightly too low. Your income tax is unaffected, because the health contribution is not deductible from it. Applies to: All employees (affects the net-pay figure, not the tax).
- Your real tax may be LOWER: Married couples and single parents may elect joint or single-parent taxation, which can lower total tax when incomes are unequal. We model a single taxpayer only. Applies to: Couples and single parents filing jointly.
- Your real tax may be LOWER: The child relief (ulga na dzieci) is a tax credit of at least PLN 1,112.04 per child, higher for a third and further child, and is partly refundable. We do not model it, so families pay less than shown. Applies to: Taxpayers with dependent children.
- Your real tax may be HIGHER: For a taxpayer under 26 earning above the PLN 85,528 exemption, the standard employee costs and social contributions attributable to the exempt income are not deductible in reality. We apply the full amounts to the remaining taxable income, so the tax just above the cap is slightly understated. Applies to: Under-26s earning more than PLN 85,528 who claim the relief for young.
This calculator is for information only and is not tax advice. Rates and thresholds change; check the methodology page for sources and verification dates, and confirm your own situation with a qualified adviser.