PIT-0 Young People Tax Exemption Calculator 2026

PIT-0 is an exemption from income tax for people under 26 whose income from employment and mandate contracts does not exceed 85,528 PLN per year. The employer does not withhold income tax advances.

The relief applies up to and including the day of the 26th birthday. From the following day the employer switches to standard tax withholding.

The limit is 85,528 PLN gross per year. Income up to this amount is fully exempt from PIT. Any excess is taxed at 12% (or 32% above 120,000 PLN combined income).

No. The relief covers only employment, mandate and service contracts, as well as certain employment-type relationships. Self-employment (B2B) and contracts for specific work are excluded.

Yes. PIT-0 only exempts the income-tax advance. ZUS pension, disability and sickness contributions are still deducted as normal. The relief has no effect on ZUS.

Income up to the limit is exempt. The excess is taxed at 12% (for combined income up to 120,000 PLN) or 32% above that threshold, after applying the 30,000 PLN annual tax-free amount.

Saving = exempt income × 12% PIT rate. This is the tax you would have paid without the relief. ZUS contributions and deductible costs are excluded — the result is indicative.

Yes. PIT-0 is compatible with the family relief, rehabilitation relief and IKZE deductions. Note that the family relief reduces tax payable — if there is no tax (PIT-0), unused relief may be transferred to a spouse.

Yes — the calculator uses the 85,528 PLN limit and the 12% rate in force for 2026. Results are estimates and do not substitute an individual tax return.

The relief applies to income taxable in Poland. For income earned abroad, the applicable double-taxation treaty must be checked — not all foreign income qualifies for PIT-0.