🇵🇱 Poland Net Salary Estimator 2026

Polski Ład · ZUS Social + Health · Progressive PIT (12%/32%) · Kwota wolna od podatku

⚠️ LEGAL DISCLAIMER — READ BEFORE USE: This tool provides ROUGH ESTIMATIONS ONLY. It is NOT official tax advice, NOT a substitute for Podatki.gov.pl or a Doradca Podatkowy, and NOT legally binding. Polish taxation involves PPK, autorskie koszty uzyskania przychodu, and numerous ulgi. Always verify officially.
🏛️ Polski Ład Key Feature: Since 2022, health insurance (9%) is NOT tax‑deductible. The tax‑free allowance is 30 000 zł/yr. Second threshold raised to 120 000 zł. Parameters below reflect 2025/2026 rules.
💡 How Polish payroll works: Employee pays ZUS społeczne (13.71%) + ZUS zdrowotne (9%) from gross. PIT income tax uses KUP (koszty uzyskania przychodu) deduction before applying 12%/32% rates. Employer additionally pays ZUS pracodawcy (~20.48% — wypadkowe rate industry‑dependent) + FP/FGŚP on top of gross.
📑 Reference Parameters (2025/2026):
  • 2026 KUP STANDARD 250 zł/mo (local) · 300 zł/mo (commuter)
  • 2026 KWOTA WOLNA 30 000 zł/yr (phased‑out above 120 000 zł tax base)
  • 2026 PIT THRESHOLD 120 000 zł/yr (above: marginal 32%)
  • 2026 ZUS EMERYTALNE 9.76% employee + 9.76% employer
  • 2026 ZUS RENTOWE 1.5% employee + 6.5% employer
  • 2026 ZUS CHOROBOWE 2.45% employee (voluntary)
  • 2026 ZUS ZDROWOTNE 9% employee (NOT deductible)
  • NOTE PPK (Pracownicze Plany Kapitałowe) not modeled — opt‑out assumed

Input Parameters

zł
Example: 8,000 zł/month = 96,000 zł/year
Koszty uzyskania przychodu. Reduces PIT base.
Zero PIT for under‑26 earners up to 85,528 zł/yr gross income.

ZUS Configuration

%
Voluntary. Set 0 if opted out.
%
Fixed 9%. NOT tax‑deductible since 2022.

Estimated Breakdown

Visual breakdown (Gross = 100%)

※ Employer ZUS (~20.48%) is additional cost, not part of gross.
⚠️ ESTIMATION ONLY. Excludes PPK, autorskie KUP, ulga na dziecko, IP Box. For official: podatki.gov.pl ↗