Tax Scale Calculator
General principles (12%/32%) for sole proprietorship. 2026 rates.
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Results — yearly
Tax Scale 2026 — general principles
PIT rates
- 12% — income up to 120,000 zł
- 32% — excess over 120,000 zł
- Tax-free amount: 30,000 zł
- Tax-reducing amount: 3,600 zł
Health insurance contribution
- 9% of income
- Minimum: 432.54 zł (9% × 4,806 zł)
- Not deductible from tax
ZUS 2026 (full)
- Pension: 1,103.27 zł
- Disability: 452.16 zł
- Sickness: 138.47 zł
- Accident: 94.39 zł
- Labour Fund: 138.47 zł
- Total: 1,926.76 zł
Who should choose the tax scale?
- Income up to ~120,000 zł per year
- Option for joint filing with spouse
- Option to use tax deductions
- Tax-free amount of 30,000 zł
Tax Scale vs other tax forms
The tax scale (general principles) is the default tax form in Poland. An entrepreneur can change it to flat tax or lump-sum tax by submitting a declaration by the 20th of the month following the month of earning the first revenue, or by February 20th of the tax year.
Advantages of the tax scale
The tax-free amount of 30,000 zł means you pay no tax on income up to this amount. You can file jointly with your spouse, use deductions (for children, internet, thermal modernization) and deduct donations. This is the most beneficial form for annual income below 120,000 zł.
Disadvantages of the tax scale
For income above 120,000 zł per year, the rate increases to 32%. Health insurance contribution is 9% of income and is not deductible, which at high incomes represents a significant burden. In such cases, it is worth considering flat tax (19%) or lump-sum tax.