Polish annual PIT for 2026: tax bands, advances and refunds

Gather records for the complete year

Gather the relevant domestic payer statements, such as PIT-11, and reconcile their figures. The first field takes combined taxable income after correctly established costs but before social-contribution deduction. Do not enter gross salary, total net deposits or revenue without costs: these are different quantities.

Annual costs and income classification must be established outside this tool. With several employment relationships, simply adding monthly costs may not give the correct yearly amount. For an unfinished 2026 year, use an explicitly labelled scenario rather than a final refund estimate. Recalculate when the complete records are available.

Source: Ministry of Finance — employment income, costs and 2026 scale.

Deduct social contributions only once

Enter eligible, documented social contributions that have not already been deducted in the income figure, costs or another return. Do not add health contributions to this field. Contributions related to exempt income require eligibility checks; the calculator cannot identify the origin of the amounts entered.

The model limits deduction to income. If entered social contributions are higher, it separately shows the unused portion and does not make the base negative. This does not automatically establish a refund, carry-forward entitlement or the eligibility of the contributions entered.

Source: Ministry of Finance — social-contribution deduction (updated 24 June 2026).

Apply the scale and rounding

Subtract eligible social deductions from income and round the base to whole PLN. Up to PLN 120,000, tax is 12% of the base less PLN 3,600, with a zero floor. Above that point it is PLN 10,800 plus 32% of the excess. The higher rate applies to the excess, not all income.

Final tax also rounds to whole PLN: fractions below 50 groszy are discarded and 50 groszy or more round up. Monthly PIT-2 does not increase the annual reduction. This model applies PLN 3,600 once; entered advances are later compared with tax, not used to create another relief.

Source: Ministry of Finance — 2026 PIT scale and rates; Polish Tax Ordinance, Article 63 — rounding (2026 consolidated text); Ministry of Finance — PIT-2 advance reductions of PLN 300/150/100.

Refund example: PLN 150,000 income

Assume PLN 150,000 income after costs, zero deductible social contributions and PLN 24,000 advances. The base is PLN 150,000. Tax is 10,800 + 32% × 30,000 = PLN 20,400.00. Advances exceed tax by PLN 3,600.00, so the model shows overpayment and zero due. Zero contributions are an arithmetic assumption, not an assumed ZUS exemption.

Separate tax liability from the refund amount. The primary PLN 20,400 is not a payment you will receive. Overpayment is the positive difference between advances and tax after reconciliation and review of the complete return. The calculator does not confirm refund timing or inspect your account in the tax service.

Amount-due example: check both sides

With PLN 100,000 income and PLN 13,710 eligible social deductions, the base is PLN 86,290. PIT before final rounding is PLN 6,754.80, becoming PLN 6,755.00. With PLN 5,000 advances, the amount due is PLN 1,755.00 and overpayment is zero. Contributions are not deducted again from the calculated tax.

If the result is surprising, compare income after costs, eligible social deductions, the rounded base and advances in that order. Do not adjust contributions to produce an expected refund. After reconciling records, check whether exclusions apply and whether an adviser needs to review the settlement.

When do you need a complete return calculation?

Business or foreign income, losses, PIT-0, separately taxed bases, reliefs, add-backs or preferential filing require more than this simple model. It also does not determine solidarity-levy duties. Do not approximate these cases by altering the income field; use the appropriate return and current Ministry of Finance guidance.

A result is not a submitted PIT return. Check the relevant documents and official Twój e-PIT service before finalising a settlement. Entered figures are not stored persistently by default or sent to analytics. Do not include PESEL, NIP, bank-account identifiers or a complete PIT-11 in a calculation-error report.

Frequently asked questions

Calculators covered by this guide