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Poland

Poland salary calculator 2026

Enter your gross pay in złoty to estimate your 2026 net salary on an employment contract (umowa o pracę) after social contributions, health insurance and income tax.

VerifiedTax year 2026· Rules last checked · Amounts in PLN

Your pay

Before tax and deductions.

More options

Raises your deductible employee costs from 250 zł to 300 zł a month, if you receive no separation allowance.

Voivodeships of Poland

Poland has 16 voivodeships. Income tax and social contributions are set nationally, so the calculation is the same in every voivodeship.

  • Greater Poland
  • Kuyavian-Pomeranian
  • Lesser Poland
  • Łódź
  • Lower Silesian
  • Lublin
  • Lubusz
  • Masovian
  • Opole
  • Podlaskie
  • Pomeranian
  • Silesian
  • Subcarpathian
  • Świętokrzyskie
  • Warmian-Masurian
  • West Pomeranian

How pay on an employment contract is taxed in 2026

Income tax (PIT) is 12% on income up to 120.000 PLN a year and 32% above it. The tax is reduced by 3.600 PLN a year, which makes the first 30.000 PLN of income tax-free. Before tax is calculated, your social contributions and standard employee costs of 3.000 PLN a year are subtracted.

All amounts are in Polish złoty (PLN). Poland has no regional or city income tax, so the result is the same in every voivodeship.

Employee contributions

Pension and disability contributions stop once your pay for the year reaches 282.600 PLN. Health insurance has no ceiling and cannot be deducted from tax.

Employee contributions on an employment contract, 2026
ContributionEmployee rateCharged on
Pension (emerytalne)9.76%Gross pay, up to 282.600 PLN a year
Disability (rentowe)1.5%Gross pay, up to 282.600 PLN a year
Sickness (chorobowe)2.45%Gross pay
Health (zdrowotne)9%Gross pay less the three contributions above

Other types of contract

Contracts of mandate (umowa zlecenie), contracts for specific work (umowa o dzieło) and business activity (B2B) are taxed and insured under different rules. They are not supported by this calculator.

Common questions

Why does my net pay change during the year?
Two annual limits can change your payslip. Once your income passes 120.000 PLN, tax is withheld at 32% and net pay falls. Once your gross pay passes 282.600 PLN, pension and disability contributions stop and net pay rises.
Does the calculator include the relief for people under 26?
No. Tax reliefs for people under 26, large families, returning residents and working pensioners are not applied.
What is the tax-reducing amount?
Employers reduce your monthly tax advance by 300 PLN when you file form PIT-2, which adds up to 3.600 PLN a year. The calculator assumes you filed it.

Read how we calculate and verify results in our methodology, or see every official source on the tax sources page.