PIT tax scale
Scale PIT is a progressive tax: the lower rate applies up to the threshold and only the excess above it is taxed at the higher rate — never the whole income at once. The tax-free amount works through the tax-reducing amount. The rates shown are those in force for 2026.
Income tax on the scale (PIT) is progressive: the higher the income, the higher the rate — but only on the excess above the threshold, never on the whole at once. This page shows the two brackets, the threshold between them, the tax-free and tax-reducing amounts, and the under-26 relief, the way the calculator uses them.
Two brackets and how the threshold works
The scale has two brackets. Income up to the 120 000 zł threshold is taxed at the lower 12%, and the excess above it at the higher 32%. The commonest misunderstanding is: “cross the threshold and my whole income falls into 32%.” It does not. The higher rate applies only to the part of income above 120 000 zł; everything below the threshold still counts at 12%.
That is why entering the second bracket never lowers your take-home relative to one złoty less — only the tax on the excess rises. The calculator charges the advance marginally, bracket by bracket, so the result matches how a settlement actually works, not the “one rate on the whole” shortcut.
The tax scale — brackets and rates
| Tax base | Rate |
|---|---|
| up to 120 000 zł | 12% |
| above 120 000 zł (on the excess) | 32% |
The rates in force for 2026. The scale and threshold per industry sources; podatki.gov.pl was not read at source this round.
The tax-free amount and the tax-reducing amount
The tax-free amount is 30 000 zł per year. In practice it is not subtracted from income — it works through the tax-reducing amount, a fixed sum subtracted from the calculated advance. Annually that is 3 600 zł (i.e. 12% of the tax-free amount), and in the monthly settlement at the payer — 300 zł per month, provided a PIT-2 form was filed.
This distinction matters: the tax-reducing amount lowers the tax itself, not the base. The effect is that at low incomes the advance can fall to zero even though income formally exists. The calculator applies the tax-reducing amount where it is due, rather than assuming it was left out.
Tax-deductible costs (KUP)
Deductible costs lower the tax base before the tax is charged. On an employment contract the basic cost is 250 zł per month (with a single contract in the same locality) — an amount unchanged since 2022. On civil-law contracts costs are computed differently, as a percentage: 20% of income on a mandate, and 20% or 50% on a specific-work contract (on copyright transfer).
A note on data status: the 2026 validity of the basic KUP rests on an assumption of “no amendment since 2022” — sources confirm only 2024/2025 explicitly. The higher out-of-town cost is flagged lower still, and is deliberately not shown here as a figure until a 2026-dated source confirms it.
The under-26 relief
People who have not turned 26 benefit from the under-26 relief: 0% PIT up to an annual income limit of 85 528 zł. Above the limit, the excess is taxed on the scale. This relief comes from a primary source (gov.pl / KAS), so we state it plainly — unlike the other figures on this page.
The relief has clear boundaries, though: it covers income from employment and from a mandate contract concluded with a business, but not a specific-work contract or self-employment. An author settling a specific-work contract therefore pays PIT normally, even if under 26. The calculator flags that boundary rather than quietly applying an exemption where none is due.