Taxes and contributions on salary in Poland, 2026
The rates, thresholds and caps behind the calculator, with links to the sources.
Official source Confirm on the official site
Employee contributions
| Pension | 9.76%Official source |
|---|---|
| Disability | 1.5%Official source |
| Sickness | 2.45%Official source |
| Health | 9% of the base after social contributionsOfficial source |
| Annual cap for pension and disability | PLN 282,600Official source |
Income tax (PIT) on salary
| Rate up to the threshold | 12%Official source |
|---|---|
| Rate above the threshold | 32%Official source |
| Annual base threshold | PLN 120,000Official source |
| Tax-free amount | PLN 3,600 per yearOfficial source |
| Deductible costs | PLN 250 a month; PLN 300 if you commute from another townOfficial source |
Paid by the employer
| Pension | 9.76%Official source |
|---|---|
| Disability | 6.5%Official source |
| Accident (standard rate) | 1.67%Official source |
| Labour Fund | 2.45%Official source |
| Guaranteed Benefits Fund | 0.1%Official source |
FAQ
Does the health contribution reduce my tax?
No. For employees the health contribution does not reduce tax or the tax base. Only social contributions do.
What is PIT-2?
A declaration to your employer. It lets the employer apply the tax-free amount of 300 PLN a month. With two employers you file it with one only.