Tax calculators

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.