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.
Current for 2026Methodology →
Rental Income Tax Calculator – Poland
This calculator helps landlords in Poland estimate their rental income tax liability. It covers the lump-sum tax (ryczałt ewidencjonowany) at rates of 8.5% and 12.5% – the only form available for private rental since 2023 – as well as the progressive tax scale for business rental activity. Enter your monthly rent, choose the tax form, and optionally add annual deductible costs.
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How we calculate rental income tax
For lump-sum tax (ryczałt): we apply the 8.5% rate to income up to PLN 100,000 per year; any excess is taxed at 12.5%. Tax = gross income × rate (no cost deductions allowed). For the progressive scale (business activity only): taxable income = revenue − costs; tax = income × 12% or 32% (depending on the PLN 120,000 threshold), minus the tax-reducing amount.
Example rental tax calculation
You rent out a flat for PLN 3,500/month. Annual income: PLN 42,000 – below the PLN 100,000 threshold, so the entire amount is taxed at 8.5%. Monthly tax: 3,500 × 8.5% = PLN 297.50. Annual tax: PLN 3,570. Net income after tax: PLN 38,430. Effective tax rate: 8.5%.
Frequently asked questions about rental tax in Poland
This calculator is for informational purposes only and does not constitute tax or legal advice. Polish tax regulations change frequently – always verify current rules with a certified tax advisor. The author accepts no liability for decisions made based on the calculator results.
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