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Tax calculators

Calculate income tax under the scale, flat tax and lump-sum regimes, the health contribution by tax form and your tax refund, plus property, rental, inheritance and civil-law transaction taxes. The calculators below suit an employee filing an annual PIT return, a sole trader comparing tax forms, and anyone renting out a flat. All use the current thresholds and tax-free amount. Results are indicative and are not tax advice — pick the right calculator below.

Reviewed byRedakcja Liczbnik

PIT forms

  • Popular

    Polish PIT income tax calculator 2026

    Calculate Polish income tax (PIT) using the 2026 tax scale: 12% and 32%. Includes the PLN 30,000 tax-free amount and the relief for young people.

    Taxes

  • Belka Tax Calculator

    Calculate the Belka tax (19%) on interest, dividends, and capital gains from securities. Find out how much you will pay and how much you keep after tax.

    Taxes
  • Popular

    Flat Tax Calculator 19% (2026)

    Calculate Polish flat tax 19%, the 4.9% health contribution and net income for sole traders. Free 2026 tax calculator for business owners.

    Taxes

  • PIT-36L Flat Tax Calculator Poland 2026

    Calculate PIT-36L income tax for self-employed entrepreneurs on the 19% flat tax rate in Poland. Include health insurance contributions and advance payments.

    Taxes

  • Home Office Deduction Calculator

    Calculate the proportional home office deduction for self-employed (sole trader, B2B) in Poland: rent, electricity. Monthly and annual tax-deductible amounts. Free online.

    Taxes

Reliefs and refunds

Property taxes

  • Property Tax Calculator 2026

    Calculate Polish property tax for 2026 online. Maximum rates: flat/house 1.19 PLN/m², commercial 33.10 PLN/m², land 0.71 PLN/m². Annual and monthly amount.

    Taxes

  • Gift tax calculator

    Calculate Polish gift tax (groups I, II, III). Enter the gift amount and degree of kinship — the calculator works out the tax and tax-free amount. Free of charge.

    Taxes

Other taxes

  • Gambling Tax Calculator (Poland)

    Calculate tax on gambling winnings in Poland: lottery, casino, poker, sports betting and scratch cards. Tax-free threshold PLN 2,280. Free online calculator.

    Taxes

  • Dividend Tax Calculator (Poland)

    Calculate the 19% Polish dividend tax (podatek Belki) and the top-up due on foreign dividends after deducting withholding tax paid abroad. Free online calculator.

    Taxes

Taxes in Poland 2026

Poland's tax system in 2026 is built on several pillars: personal income tax (PIT), value-added tax (VAT), ZUS social-insurance contributions and the health contribution. Understanding the current rates and thresholds enables legal tax optimisation and better budget planning.

PIT is calculated on a two-band scale: 12% on income up to PLN 120,000 per year and 32% on the excess above that threshold. The tax-free amount is PLN 30,000 per year, reducing the tax liability by PLN 3,600. Sole traders (JDG) may choose a flat 19% income tax — this pays off when annual income exceeds roughly PLN 120,000 and the scale would push earnings into the 32% band. A third option is the lump-sum tax: a fixed percentage of revenue without cost deductions, with rates ranging from 2% to 17% depending on the type of activity.

VAT applies once annual turnover exceeds PLN 200,000, though voluntary registration is possible earlier. The standard rate is 23%; reduced rates are 8% (e.g. processed food, construction services) and 5% (e.g. basic foodstuffs, books). The VAT calculator converts net to gross amounts and back in an instant.

ZUS contributions for entrepreneurs in 2026 cover social insurance (pension, disability, sickness, accident) and the health contribution. The health contribution depends on the chosen tax form: 4.9% of income under flat tax, 9% of income under the scale, and fixed amounts in three revenue brackets under the lump-sum regime. New entrepreneurs can benefit from the start-up relief (no social contributions for 6 months) followed by preferential ZUS (contributions on a reduced base for the next 24 months; current amount — see the calculator).

Our tax calculators help estimate PIT liability, calculate VAT, compare tax forms and plan your budget before filing a return. Results are indicative — every individual situation should be discussed with a tax adviser or accountant.

Frequently asked questions

What are the PIT bands in Poland 2026?

Band 1: 12% up to PLN 120,000; Band 2: 32% above PLN 120,000 of income.

What is the tax-free amount?

PLN 30,000 per year — reduces tax by PLN 3,600.

How do I calculate VAT?

Gross = net × (1 + VAT rate). Net = gross / (1 + rate). Use the VAT calculator.

What VAT rates apply in Poland?

Standard 23%, reduced 8% and 5%, zero 0%.

What is the relief for young people?

A PIT exemption for under-26s on income up to PLN 85,528/year.

When must I file a PIT return?

By 30 April of the following year for the previous year (PIT-36 or PIT-37).

What is the lump-sum tax?

A simplified form — tax as a % of revenue without costs, for sole traders and freelancers.

Does the calculator include all reliefs?

No — the PIT calculator covers basic bands and the tax-free amount. Child relief etc. — in the declaration.

Are calculator results binding?

No — results are indicative. Accurate assessment — in a PIT declaration or with an accountant.

What is flat-rate tax?

An alternative to the scale: 19% of income for sole traders. Not applicable to employees.

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