What are the income tax rates in Poland in 2025?

Poland has 2 income tax brackets in 2025, starting at 12% and rising to a top marginal rate of 32%. The full bracket table is shown below the calculator.

What is the top income tax rate in Poland?

The top marginal income tax rate in Poland is 32% in 2025. Social security includes 13.71% ZUS plus 9% health contribution (health not capped in reality).

What is the difference between the effective and marginal tax rate?

Your marginal rate is the tax on your next euro of income — the rate of the highest bracket you reach. Your effective rate is total tax divided by total income, and is always lower in a progressive system because earlier income is taxed at lower rates.

Poland Income Tax Calculator 2025

Poland applies 2 progressive tax brackets ranging from 12% to 32% in 2025. Enter your taxable income to see tax owed per bracket, your effective rate and your marginal rate.

Country

Tax year

Annual gross income

Income tax

PLN 640

Tax year 2025

Effective tax rate

1.4%

income tax / gross income

Marginal rate

12%

top bracket reached

Bracket-by-bracket breakdown

Bracket (PLN)	Rate	Taxable	Tax
PLN 0 – PLN 90,000	12%	PLN 5,334	PLN 640

Brackets apply after the tax-free allowance of PLN 30,000 and deductible social contributions.

Note: Social security includes 13.71% ZUS plus 9% health contribution (health not capped in reality).

Taxable income (PLN)	Marginal rate
PLN 0 – PLN 90,000	12%
PLN 90,000 – and above	32%

Tax-free allowance: PLN 30,000. Employee social contributions: 21.5%. Social security includes 13.71% ZUS plus 9% health contribution (health not capped in reality).

Poland Income Tax Calculator 2025

Bracket-by-bracket breakdown

Poland income tax brackets (2025)

Frequently asked questions

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Bracket-by-bracket breakdown