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.
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PIT Tax Refund Calculator
The PIT refund calculator lets you quickly estimate whether your annual settlement results in a refund of overpaid tax or an amount due to the tax office. Enter your annual income, the advances paid by your employer, deductible costs and any reliefs — the calculator works out the tax due and the difference.
How we calculate the PIT refund
Taxable base = annual income − deductible costs − reliefs and deductions. Tax due: 12% on income up to 120,000 PLN (after the 30,000 PLN tax-free amount) + 32% on the excess above 120,000 PLN, reduced by the tax-free relief (3,600 PLN). Refund = advances paid − tax due. A negative result means an amount due.
Example of a tax refund calculation
An employee earned 72,000 PLN gross during the year. Deductible costs: 3,000 PLN. Base: 69,000 PLN. Tax due (12% scale, after the tax-free allowance): (69,000 − 30,000) × 12% − 3,600 = 4,680 − 3,600 = 1,080 PLN. Advances paid: 5,000 PLN. Refund: 5,000 − 1,080 = 3,920 PLN.
Frequently asked questions about the PIT refund
When do I get a Polish tax refund?
You get a refund when the advances withheld during the year exceed your final tax due after reliefs and the tax-free amount.
What is the tax-free amount in Poland?
The annual tax-free amount is 30,000 PLN, which translates into a tax-reducing relief of 3,600 PLN.
When is the PIT deadline?
The annual PIT return is filed by 30 April for the previous tax year, usually via the Twoj e-PIT online service.
How long does the refund take?
Refunds filed electronically are usually paid within 45 days; paper filings may take longer.
Can reliefs increase my refund?
Yes — reliefs such as the child relief, internet or rehabilitation reliefs reduce taxable income and can raise your refund.
What if the result is negative?
A negative result means you underpaid during the year and must pay the difference to the tax office by the deadline.
Indicative result
This calculator is informational and uses a simplified 12%/32% tax scale. It does not cover all special reliefs, joint settlement with a spouse, income from many sources, business activity or special rules. Treat the result as indicative and verify it in the Twoj e-PIT service or with a tax adviser.
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