Śląskie salary calculator 2026

Tax on salaries in Śląskie

Śląskie is one of Poland's 16 voivodeships; its regional authorities sit in Katowice. Like every voivodeship, it sets no income tax and no payroll contribution of its own, and neither do its cities or municipalities.

A salary earned in Śląskie is therefore taxed exactly as anywhere else in Poland. This page runs the national 2026 calculation, and choosing a different voivodeship would give the same result.

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 employee costs of 250 PLN a month (300 PLN if you commute from another town) are subtracted.

Income above 1.000.000 PLN a year also carries a 4% solidarity levy, which you declare yourself after the year ends.

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.

PIT-2 and your monthly tax advance

Your employer withholds an income tax advance from each payslip. If you filed form PIT-2, the advance is lowered by 300 PLN a month, one twelfth of the tax-reducing amount; you can also split it between two or three payers (150 PLN or 100 PLN each). Without PIT-2 the full advance is withheld and the difference comes back after your annual return.

The calculator works through the year month by month, so the table under the result shows each payslip, including the month in which a limit is reached.

Tax exemptions (PIT-0)

Four reliefs exempt up to 85.528 PLN of pay a year from income tax: for people under 26, for residents returning to Poland, for parents of four or more children, and for people who keep working after reaching retirement age without drawing a pension. The limit is shared, so two reliefs do not add up. Social contributions and health insurance are still charged on the exempt pay.

The calculator applies these reliefs as the PIT Act sets them out, but we could not check the result against an official worked example, so a result that uses one is marked as an unverified estimate. It does not check whether you qualify.

Employee Capital Plans (PPK)

If you are enrolled in PPK you pay 2% of gross pay, taken after tax, and may add up to 2% more. A lower contribution, down to 0.5%, is allowed when you earn no more than 5.767,20 PLN a month. Your employer adds at least 1.5%; that amount goes to your PPK account, not your payslip, but it is taxed as your income.

What your employer pays on top

These contributions are the employer's cost. They are shown under the result for information and are never deducted from your pay.

What the calculator does not cover

Contracts of mandate (umowa zlecenie), contracts for specific work (umowa o dzieło) and business activity (B2B) are taxed and insured under different rules. You can select them in the form, but nothing is calculated for them.

• Joint filing with a spouse, child relief and other deductions claimed in the annual return.
• Sick pay, bonuses paid in a single month, benefits in kind and 50% author's costs.
• More than one job at a time, or a job that starts or ends during the year.
• The limit on the health contribution for very low pay (below about 1,300 zł a month); such results are marked unverified.

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. The month-by-month table shows when each happens.

Does the calculator include the relief for people under 26?

Yes. Choose it under "More options". The first 85.528 PLN of pay in the year is then free of income tax, while contributions are still charged. Results that use a relief are marked as unverified estimates.

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 unless you choose otherwise.

Is salary taxed differently in Warsaw, Kraków or another region?

No. Income tax, ZUS contributions and health insurance are set by national law. The voivodeship selector exists so you can find your region, and it never changes the result.