By 30 April each year, for the previous calendar year. You can file online via e-Deklaracje / Twój PIT for free.

What is the tax-free allowance?

The first 30,000 PLN of annual taxable income is tax-free (skala podatkowa). Above that, 12% up to 120,000 PLN and 32% above.

Income Tax (PIT) in Poland

The 12%/32% brackets, NIP, filing PIT by 30 April, and the main deductions for residents.

Updated 2026-01-20 · 1 min read

Tax residency

You are a Polish tax resident if your "centre of vital interests" is in Poland (home, family) or you spend >183 days/year there. Residents pay PIT on worldwide income; non-residents only on Polish-source income.

Scale tax (skala)

0% on first 30,000 PLN.
12% from 30,000 to 120,000 PLN.
32% above 120,000 PLN.
Health contribution 9% is separate.

Flat tax (liniowy)

19% flat on income after costs, for sole traders who choose it.
For high earners it caps the marginal rate.

Ryczałt

Flat % on revenue (no cost deduction), 2–17% depending on activity.
Simplest for service freelancers.

Filing PIT

PIT-37 for employment income.
PIT-36 for other/business income.
File by 30 April; extensions possible.
Online: e-Deklaracje, Twój PIT (gov.pl).

Deductions

Child relief (ulga prorodzinowa).
Internet relief (ulga na internet).
Donations, rehabilitation, housing (RKM-linked).
Threshold deduction (kwota wolna) 30,000 PLN.

NIP

Your NIP (tax ID) is assigned with your first taxable activity in Poland (employment, JDG).

FAQ

When do I file PIT?: By 30 April each year, for the previous calendar year. You can file online via e-Deklaracje / Twój PIT for free.
What is the tax-free allowance?: The first 30,000 PLN of annual taxable income is tax-free (skala podatkowa). Above that, 12% up to 120,000 PLN and 32% above.

This article is informational and not legal advice. Always confirm with the relevant authority.