Poland Income Tax 2025: The 12% and 32% Scale
2026-02-20
Poland's personal income tax is a two-rate scale that — combined with a separate health contribution — keeps total deductions moderate. It sits in the lower half of our Europe tax ranking.
Income tax scale 2025
| Income up to | Rate |
|---|---|
| PLN 120,000 | 12% |
| above | 32% |
A tax-free allowance reduces the effective burden for lower earners, softening the flat-ish appearance.
Health contribution (składka zdrowotna)
A health contribution of around 9% is calculated on income and is not deductible for most taxpayers (unlike the old rules), which is why net pay is lower than the income-tax scale alone suggests.
Social insurance
Pension and disability (ZUS) contributions apply on top but are largely borne by the employer for employees, limiting the employee-side hit.
Effective position
A median Polish earner loses roughly 25% of gross to income tax and employee contributions combined — comparable to the UK and Ireland, and well below Germany or Italy.
Estimate your own
Open the European Net Salary Estimator and pick Poland, or read the full Poland country page. Compare with neighbours in the ranking.
Simplified 2025 figures for educational use, not official tax advice. The scale, allowance, and health-contribution rules have changed repeatedly in recent years — confirm with Krajowa Administracja Skarbowa or a qualified advisor.