Since mid-February, when it is possible to submit tax returns for the previous year, Poles are much more likely to ask themselves the question: “What are the tax thresholds in Poland?” From awareness of the tax thresholds. depends on the amount of taxes paid and the possibility of using reliefs.
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Polish regulations allow you to choose one of four forms of taxation. You can choose general rules (tax scale), as well as flat tax, lump sum tax on registered income, and a tax card. Most often, Poles choose general taxation rules.
The general rules are flexible and allow for tax optimization, but they require knowledge of the regulations, regular settlements, and awareness of the tax thresholds in Poland. Once the form is chosen, it can only be changed once a year, so the decision should be well thought out.
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As the “Entrepreneur's Guide” reminds, in 2026 entrepreneurs settling their taxes under general rules must still remember about two tax thresholds.
The first threshold covers income up to PLN 120,000. PLN and is taxed at a rate of 12%. The second threshold, i.e. 32 percent, applies to income above this amount.
For comparison, in 2022 the first threshold rate decreased from 17%. to 12 percent, and the second threshold was increased to PLN 120,000. zloty. Since then, the thresholds have not changed.
What are the tax thresholds in Poland? Current PIT amounts and rules
Income tax under general rules depends on the amount of income. How much do you have to earn to enter the second tax bracket? Applies to people with income above PLN 120,000. PLN gross per year, so the net amount is approximately PLN 95,000. zloty.
Income is revenue less the costs of obtaining income, including ZUS contributions and payments to the Labor Fund. The tax-free amount is deducted from the calculated tax – PLN 30,000. zloty.
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What does this mean in practice? According to the “Entrepreneur's Guide”, if the income exceeds PLN 120,000 PLN, the surplus is taxed at a rate of 32%.
For example, with an income of PLN 150,000 PLN, amount 120 thousand PLN will be taxed at a rate of 12%. (PLN 10,800), and the remaining surplus PLN 30,000. PLN – at a rate of 32%. (PLN 9,600). The total tax will then amount to PLN 20,400.
Income tax is paid in the form of advance payments – monthly or quarterly, by the 20th day of the month or quarter for the previous period. You do not need to submit additional declarations, and you can choose the settlement period yourself. Changing the form of taxation is possible only once a year – until February 20.
