Tax scale
Natural persons in Poland are subject to personal income tax calculated, as a rule, according to a progressive tax scale. Tax rates vary depending on the income earned, defined as the total revenue minus tax deductible costs, earned in a given taxable year.
In 2018, personal income tax is calculated according to the following tax scale:
Taxable base in PLN | Tax | ||
more than | up to | ||
85,528 | 18 per cent | minus tax-reducing amount | |
85,528 | PLN 15,395.04 + 32 per cent of the surplus over PLN 85,528 | ||
For 2019, there is a personal allowance (amount decreasing tax) for all taxpayers whose annual income does not exceed PLN 127,000. This allowance is a credit against PIT (not a deduction from the taxable base), and it varies from PLN 1,440 to PLN 0.01.
The tax-reducing amount mentioned in the table amounts to:
- PLN 1,440 - for a taxable base not exceeding PLN 8,000;
- PLN 1,440 reduced by an amount calculated using the following formula: PLN 883.98 x (taxable base - PLN 8,000) ÷ PLN 5,000, for a taxable base higher than PLN 8,000 and not exceeding PLN 13,000;
- PLN 556.02 - for a taxable base higher than PLN 13,000 and not exceeding PLN 85,528;
- PLN 556.02 reduced by an amount calculated using the following formula: PLN 556.02 x (taxable base - PLN 85,528) ÷ PLN 41,472, for a taxable base higher than PLN 85,528 and not exceeding PLN 127,000;
- PLN 0 for taxable basis exceeding PLN 127,000.
| Annual taxable income (PLN) | Amount decreasing tax | |
| Over | Not over | |
| 0 | 8,000 | PLN 1,440 |
| 8,000 | 13,000 | PLN 1,440 - PLN 883.98 x (annual taxable income - PLN 8,000) / PLN 5,000 |
| 13,000 | 85,258 | PLN 556.02 |
| 85,528 | 127,000 | PLN 556.02 - PLN 556.02 x (annual taxable income - PLN 85,528) / PLN 41,472 |
| 127,000 | 0 | |
- PLN 1,112 per each child in a family (including foster families) consisting of one child, provided that the taxpayers’ joint annual taxable income is not higher than PLN 112,000 (for married taxpayers) or PLN 56,000 (for single taxpayers)
- PLN 1,112 per each child in a family (including foster families) consisting of two children (irrespective of taxpayer’s income), or
- PLN 1,112 per first and second child, PLN 2,000 per third child, and PLN 2,700 per fourth and each subsequent child in a family (including foster families) consisting of three or more children (irrespective of taxpayer’s income).
Related post:
Salary and Other Deductions
1% Tax for Charity
Social Security Contributions
Cost Of Living in Poland
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