2026 rates -- PIT + ZUSYour salary details
Your take-home pay
Quick salary reference -- 2026
Standard PIT rates, full-year employment.
| Gross/year | ZUS + Health | PIT | Net/year | Eff. rate |
|---|
Understanding your salary in Poland (2026)
Poland uses a two-bracket progressive PIT (Personal Income Tax) system with rates of 12% and 32%. Since 2022's "Polski Lad" reform, the tax-free amount (kwota wolna) has been set at 30,000 PLN per year, meaning you pay no income tax on the first 30,000 PLN of taxable income. The system also includes significant social security (ZUS) and health insurance contributions.
PIT brackets -- 2026
The first bracket taxes income up to 120,000 PLN at 12%. Income above 120,000 PLN is taxed at 32%. The kwota wolna of 30,000 PLN effectively creates a tax credit of 3,600 PLN (12% of 30,000), reducing your annual PIT bill. This means you pay zero PIT on annual taxable income up to 30,000 PLN.
Social security (ZUS) contributions
Employees pay pension (emerytalna) at 9.76%, disability (rentowa) at 1.5%, and sickness (chorobowa) at 2.45% -- totalling approximately 13.71% of gross salary. Pension and disability contributions are capped at an annual base of 234,720 PLN (30x average monthly salary). Sickness insurance has no annual cap but applies to the assessment base.
Health insurance (skladka zdrowotna)
Health insurance is 9% of the assessment base (gross minus ZUS social contributions). Since 2022, health insurance is no longer deductible from PIT for employed workers, making it a significant cost component.
Employer contributions
Employers pay approximately 20% on top of the gross salary, covering their share of pension (9.76%), disability (6.5%), accident insurance (~1.67%), Labour Fund (2.45%), and FGSP (0.1%).