Poland PIT 2027 Calculator (Podatek Dochodowy od Osób Fizycznych)

Calculate Poland personal income tax (PIT) 2027. Two-tier progressive: 12% up to PLN 120,000 annual, 32% above. PLN 30,000 tax-free amount. Source: podatki.gov.pl.

Tax-free amount PLN 30,000 (zero tax up to this). Child relief PLN 1,112-2,700 per child. ZUS contributions deductible. Mortgage interest (legacy) limited.
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Progressive brackets
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Poland Income Tax Brackets 2027

Poland applies progressive income tax. Brackets: zł 0+ at 12%, zł 120,000+ at 32%. Tax is computed on each tranche progressively, not flat on the whole income. Source: Ministerstwo Finansów (podatki.gov.pl).

How Progressive Tax Works

A zł 100,000 income in a poland 2-tier (10%/30% at 50,000) system pays 10% on the first zł 50,000 = zł 5,000, plus 30% on the next zł 50,000 = zł 15,000, total zł 20,000 — effective rate 20%, not 30%. Marginal rate (30%) only applies to additional income.

Allowable Deductions in Poland

Tax-free amount PLN 30,000 (zero tax up to this). Child relief PLN 1,112-2,700 per child. ZUS contributions deductible. Mortgage interest (legacy) limited. Standard or itemized deductions reduce taxable income. Common items: retirement contributions, professional expenses, charitable donations, mortgage interest, family allowances, healthcare costs. Filing requires receipts and documentation.

Filing Deadlines and Methods

Annual returns in Poland are filed via the official tax-authority portal. Electronic filing is encouraged. Deadlines vary — typically Q1 or Q2 of the following year. Late filing penalties apply. Always consult Ministerstwo Finansów for the current year's exact deadline and methods.