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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.

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.

See also: Salary and payroll calculators · VAT calculators · Loan calculators

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.

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

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

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

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

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

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

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