Polish PIT scale used for 2026
| Annual tax base | Tax |
|---|---|
| Up to PLN 120,000 | 12% less PLN 3,600 |
| Over PLN 120,000 | PLN 10,800 + 32% of the excess |
| Tax-free amount | Equivalent to PLN 30,000 under the scale |
Salary calculator
Poland salary calculator 2026: gross to net (brutto netto)
Calculate Polish take-home pay for 2026. Enter salary and annual bonus, then apply under-26 PIT-0 when eligible to see PIT, employee ZUS, health insurance and monthly netto.
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2026 tax guide
How Polish brutto becomes netto
A Polish employment salary is reduced by employee ZUS social insurance, the 9% health contribution and PIT. PIT uses a 12% and 32% scale, while employees under 26 can qualify for an exemption on part of their employment income.
Updated 22 June 2026. Examples use a standard employment contract, one workplace, standard PLN 3,000 annual employment costs, no youth relief, no joint filing and no other allowances.
Employee contributions
| Contribution | Employee rate |
|---|---|
| Pension | 9.76%, capped with disability insurance |
| Disability | 1.50%, capped with pension insurance |
| Sickness | 2.45%, uncapped |
| Health insurance | 9% of gross less employee ZUS |
The health contribution is not deducted from PIT. Pension and disability insurance stop after the annual contribution ceiling is reached.
Popular salaries
Poland take-home pay examples for 2026
These annual estimates smooth contribution ceilings and tax over 12 months. Monthly payroll can change after the annual ZUS cap is reached.
| Gross salary | PIT | ZUS + health | Annual net | Monthly net |
|---|---|---|---|---|
| PLN 60,000 | PLN 2,253 | PLN 12,886 | PLN 44,861 | PLN 3,738 |
| PLN 96,000 | PLN 5,981 | PLN 20,617 | PLN 69,402 | PLN 5,784 |
| PLN 120,000 | PLN 8,466 | PLN 25,771 | PLN 85,763 | PLN 7,147 |
| PLN 180,000 | PLN 21,143 | PLN 38,657 | PLN 120,200 | PLN 10,017 |
| PLN 240,000 | PLN 37,711 | PLN 51,543 | PLN 150,746 | PLN 12,562 |
Worked example
PLN 120,000 annual employment salary
At PLN 10,000 gross per month, employee ZUS is approximately PLN 16,452 and health insurance is PLN 9,319. After standard employment costs, PIT is approximately PLN 8,466.
Estimated take-home is PLN 85,763 per year or PLN 7,147 per month. A qualifying employee under 26 can receive a higher result because PIT-0 exempts up to PLN 85,528 of eligible income.
Deductions explained
What changes Polish take-home pay?
PIT-0 for employees under 26
Qualifying employment income up to PLN 85,528 can be exempt from PIT. ZUS and health insurance still apply, and income above the exemption can use the ordinary tax-free amount.
Health insurance is separate from PIT
The 9% employee health contribution is calculated after employee social insurance and is not credited against PIT under the ordinary employment calculation.
The annual ZUS ceiling changes high-income payslips
Pension and disability contributions stop after the annual statutory base is reached, while sickness and health contributions continue. High earners may therefore receive more net later in the year.
Contract type matters
Umowa o pracę, mandate contracts, task contracts and self-employment have different contribution and cost rules. This calculator models a standard employment contract.
Methodology
How accurate is this Poland salary calculator?
The calculator applies the PIT scale, tax-reducing amount, standard employment costs, employee pension, disability, sickness and health contributions, the annual social ceiling and optional youth relief.
Payroll is calculated monthly and can differ through rounding, multiple employers, commuting costs, creative-work costs, joint filing and reliefs.
Questions
How is net salary calculated in Poland?
Your gross is reduced by social security (ZUS) of 13.71%, health insurance of 9% (charged on gross less social security and not tax deductible), and income tax (PIT). PIT is 12% up to 120,000 zloty, minus the 3,600 zloty tax-reducing amount, and 32% on income above that, charged on your gross less social security and the standard 3,000 zloty employment cost.
Why is health insurance such a big deduction?
Since 2022, the 9% health insurance contribution is no longer deductible from your income tax, so it comes straight out of your net pay. It is charged on your gross minus your social security contributions, with no upper cap, which is why it weighs on higher salaries.
What about the under-26 youth relief?
Workers under 26 can pay no PIT on qualifying income up to PLN 85,528 a year. They still pay ZUS and health insurance. Turn on the PIT-0 option to include this relief in the estimate.
How accurate is it?
It uses the 2026 PIT scale, the 13.71% social security rate with the 2026 cap, and the 9% health contribution, so it is close for a normal employment contract (umowa o prace). It assumes a single taxpayer with standard costs and excludes joint spousal filing and other reliefs.