Tax scale: 12% up to PLN 120,000, 32% on the excess; tax-free allowance PLN 30,000.
Personal Income Tax Act
Tax on personal income: employment, business, rental income, dividends.
- Summary
- PIT
- Adopted
- 26 July 1991
- Original publication
- Dz.U. 1991 nr 80 poz. 350
- Summary up to date as of
- October 2026
Key rules
PIT in brief
A business owner may choose the 19% flat tax or a lump-sum tax on revenue (from 2% to 17%).
Income above PLN 1 million a year: an additional 4% solidarity levy.
A Polish tax resident pays tax on worldwide income.
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
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