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Poland
Individual - Sample personal income tax calculation
Last reviewed - 20 July 2025Annual Polish tax and social security calculation
| PLN | PLN | ||
| Annual gross income | 100,000.00 | ||
| Social security CAP | 234,720 (1) | ||
| Social security | Employee | Employer | |
| Pension contribution (annual) | 9.76%/9.76% | 9,760.00 | 9,760.00 |
| Disability insurance contribution (annual) | 1.5%/6.5% | 1,500.00 | 6,500.00 |
| Sickness insurance contribution (annual) | 2.45% | 2,450.00 | 0.00 |
| Accident insurance contribution (annual) | 1.67% | 0.00 | 1,670.00 |
| Labour Fund and Solidarity Fund | 2.45% | 0.00 | 2,450.00 |
| Total social security contribution annual | 13,710.00 | 20,380.00 | |
| Taxable base (taxable income) | 86,290.00 | ||
| Standard earning costs | 3,000.00 | ||
| Number of months | 12 (2) | ||
| Tax base | 83,290.00 | ||
| Tax (12%/32%) | 6,394.80 | ||
| Basis for health insurance contributions | 86,290.00 | ||
| Health insurance contributions (annual) | 9.0% | 7,766.10 | |
| Childcare relief (two children) | 2 x 1,112.04 | (2,224.08) | |
| Tax less childcare relief | 4,171.00 | ||
| Net income (including childcare relief) | 74,352.90 |
Notes
- Valid for 2024.
- Number of calendar months the employment was performed.
For information on the 2024 Polish tax rates, please see the Taxes on personal income section.
