🇵🇱 Poland Statutory Tax Guide
Poland Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Krajowa Administracja Skarbowa (KAS).
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📜 Statutory Authority & Legal Framework
In Poland, personal income taxation is administered by the Krajowa Administracja Skarbowa (KAS) under the authority of Ustawa o PIT.
Polish progressive PIT system with 30,000 PLN tax-free allowance, 12% first bracket, and 32% second bracket.
📊 2026 Progressive Marginal Tax Brackets
Currency: PLN| Income Bracket (zł) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Kwota Wolna (0%) | 0.0% | Tax-Free Allowance |
| 30,001 – 120,000 PLN (12%) | 12.0% | Tier 2 |
| Powyżej 120,000 PLN (32%) | 32.0% | Tier 3 |
🛡️ Mandatory Social Security & Pension Contributions
ZUS Składki
Employee Share: 13.7%
Employer Share: 20.5%
Frequently Asked Questions: Poland Taxation
What are the income tax brackets in Poland? ↓
Poland operates a progressive tax system administered by Krajowa Administracja Skarbowa (KAS) under Ustawa o PIT.
What social security or pension contributions apply in Poland? ↓
Mandatory contributions include: ZUS Składki (13.7%).