Polish salary calculator — gross to net 2026
Calculate net salary from gross for a Polish employment contract (2026): ZUS contributions, health contribution and PIT advance. Free, no signup.
Salary
Calculator · Taxes
Polish PIT income tax calculator 2026
Enter your annual income and tax-deductible costs — the calculator returns PIT according to the tax scale, including the tax-free amount.
How we calculate PIT
Band 1 (up to PLN 120,000): 12% − PLN 3,600 (tax-free relief). Band 2 (above): + 32% on excess. Income = revenue − costs.
Example: PLN 80,000 income
For PLN 80,000 income and PLN 3,000 costs: tax base = PLN 77,000. Tax: 77,000 × 12% − 3,600 = PLN 5,640 (effective rate 7.3%).
Frequently asked questions
What are the PIT tax bands in Poland 2026?
Band 1: 12% up to PLN 120,000 of income; Band 2: 32% above PLN 120,000.
What is the tax-free amount?
PLN 30,000 per year — it reduces tax by PLN 3,600 (30,000 × 12%).
What is the relief for young people?
A PIT exemption for people under 26 on income up to PLN 85,528 per year.
How do I calculate tax on PLN 120,000?
120,000 × 12% − 3,600 = PLN 10,800. Above this the 32% band applies to the excess.
What are tax-deductible costs?
They reduce income: PLN 3,000/year for employees (PLN 250/month) or PLN 3,600 for commuters.
Does the calculator include the health contribution?
No — the calculator covers PIT only. The health contribution is separate (9% of the base).
When is the PIT return due?
The annual return must be filed by 30 April of the following year.
What is PIT-2?
An employee declaration so the employer applies the monthly reducing amount (PLN 300/month), increasing net pay.
Can spouses file jointly?
Yes — joint filing can lower tax for households with different incomes. The calculator is for one person.
Are the results binding?
Results are indicative and not tax advice. Accurate assessment — in the PIT-36/PIT-37 declaration.
Indicative result
The result is indicative and is not tax advice. It does not include all reliefs (e.g. child relief). Accurate calculation — in the PIT declaration. Rates: Ministry of Finance · as of 08.06.2026.
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