Calculator
Polish annual PIT tax-scale calculator
Check a straightforward individual annual Polish tax-scale scenario for 2026. Enter income already reduced by tax costs, eligible social deductions and withheld advances. The tool shows annual tax and estimated overpayment or amount payable; it does not prepare a PIT form or determine relief eligibility.
Calculator
Enter data
Combined scale income after tax costs but before social deduction; deductible social contributions and advances. Fields marked with an asterisk are required.
How to use the calculator
- Collect domestic PIT statements from every payer. Enter combined scale-taxed income after correct annual costs, not gross salary. If PIT-11 costs differ from return-level costs, determine correct income outside this tool.
- Enter confirmed eligible social deductions and total advances in whole PLN. Exclude contributions on exempt income, refunded amounts and contributions already deducted or included in costs.
- For business or foreign income, losses, PIT-0, other reliefs, joint filing or single-parent preferences, use the appropriate complete tax settlement rather than this simple model.
Calculation details
Formula and calculation method
Base = max(0, income − eligible social deductions), rounded to PLN. PIT = max(0, 12% × min(base, 120,000) + 32% × excess − 3,600), rounded to PLN. Payable = max(0, PIT − advances); overpayment = max(0, advances − PIT).
Worked example
Income after costs of PLN 150,000, no deductible contributions and PLN 24,000 advances: PIT = 10,800 + 32% × 30,000 = PLN 20,400. Estimated overpayment is PLN 3,600. These are illustrative inputs, not an assumed social-insurance exemption.
Limitations
- 2026, individual Polish resident with domestic payer-reported scale income up to PLN 1,000,000. Excludes business/foreign income, losses and separately taxed bases. No solidarity-levy calculation or filing-duty determination.
- No PIT-0, joint/single-parent filing, tax credits, deductions other than specified social contributions or add-backs. No ZUS/health liability calculation. Do not add monthly PIT-2 to the annual PLN 3,600 reduction.
- A real settlement requires full-year 2026 data; before that it is a scenario. Verify overpayment, deadlines, form and reconciled figures through Twój e-PIT or an adviser.
Sources
- Ministry of Finance — 2026 PIT scale and rates
- Ministry of Finance — social-contribution deduction (updated 24 June 2026)
- Polish Tax Ordinance, Article 63 — rounding (2026 consolidated text)
- Ministry of Finance — employment income, costs and 2026 scale
Engine version: 1.0.0 · Last reviewed: 30 September 2026
Frequently asked questions
Do I enter gross salary?
No. Enter combined taxable income after costs, before social-contribution deduction. Determine annual costs and income classification from the appropriate documents.
Does PIT-2 increase the annual allowance?
No. PIT-2 affects payer advances. The annual model applies the PLN 3,600 reduction only once and compares advances with final tax.
Are my financial inputs saved?
No. Entered figures and results stay in your browser. They are not added to the URL, persistent storage or analytics. Copying and printing are your choice.