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Poland tax guide 2026
Poland's headline scale looks gentle — 12% up to PLN 120,000, then 32% — but the real story is in the side doors: a flat 19% option for business owners, lump-sum rates as low as 3% on turnover, complete income-tax exemption for workers under 26, and a four-year exemption of PLN 85,529 a year for people moving their tax residence in. On top sit a 4% solidarity tax for millionaires and a 9% health charge that behaves like a second income tax.
- Rate range
- 12% / 32% for residents, plus a 4% solidarity tax over PLN 1 million
- Key allowance
- PLN 30,000 tax-free; income up to PLN 85,528 exempt for under-26s
- Tax year
- Calendar year
- Filing deadline
- 30 April of the following year (window opens 15 February)
Taxes covered
- Income tax32%
Two brackets — 12% and 32% above PLN 120,000 — plus a 4% solidarity tax over PLN 1 million and a 9% health charge collected separately.
- Dividend tax19%
Flat, final 19% withholding on dividends — never added to the progressive scale, and outside the 4% solidarity-tax base.
- Capital gains tax19%
Flat 19% on securities gains and on property sold within 5 years — property held longer, or gains reinvested in your own home, escape entirely.
- Crypto tax19%
Flat 19% on crypto profits when converted to cash or spent — coin-to-coin swaps are entirely tax-free.
- Social security13.71% + 9%
Employees pay 13.71% social insurance (pension part capped at PLN 282,600 of annual income) plus an uncapped 9% health contribution.
- Inheritance tax0% – 20%
Immediate family inherits tax-free with a 6-month notification; other relatives pay 3–12% and unrelated heirs up to 20%, each above small allowances.
- Withholding tax19% / 20%
Non-residents: 19% on dividends, 20% on interest, royalties and directors' fees — final, with treaties usually cutting the rates.
Special regimes
- Return-to-Poland relief
New tax residents can exempt PLN 85,529 of earnings a year for 4 years after moving in.
- Under-26 exemption
Employment income up to PLN 85,528 a year is completely tax-free before your 26th birthday.
- Entrepreneur menu
Business owners choose: progressive 12/32%, flat 19%, or lump-sum rates of 3–17% on turnover.
- Close-family inheritance exemption
Spouses, children, parents and siblings inherit tax-free with a simple 6-month notification.
Recent changes
- 2026-01Self-employed minimum health-contribution base returns to 100% of the minimum wage (PLN 4,806) — the minimum monthly health payment jumps about 37% to PLN 432.54 (from February 2026).
- 2026-01Pension and disability contribution ceiling rises to PLN 282,600; the pension-account deduction limit reaches PLN 11,304 (PLN 16,956 for entrepreneurs).
- 2025-01Cash-basis accounting opened to sole traders with prior-year income under PLN 1 million — tax falls due only when invoices are actually paid.