Poland Income Tax Rates 2026: Personal, Capital Gains and Corporate Tax
Updated: 23 October 2026 | Currency: Polish zloty (PLN)
Poland taxes individuals under progressive personal income tax rules, generally taxes investment gains at 19%, and applies a standard 19% corporate income tax rate. This guide explains the applicable 2026 thresholds, deductions, residence rules and filing requirements.
Personal income tax (PIT) in Poland for 2026
Under the Polish Personal Income Tax Act of 26 July 1991, income taxed on the general scale, including most employment income, is subject to progressive rates. The tax base is generally taxable income after allowable costs and deductions.
| Annual taxable income | 2026 income tax calculation |
|---|---|
| Up to PLN 120,000 | 12% of taxable income, minus PLN 3,600 tax-reducing amount (not below zero) |
| Above PLN 120,000 | PLN 10,800 plus 32% of the amount exceeding PLN 120,000 |
The general scale incorporates a PLN 30,000 tax-free amount through the PLN 3,600 tax reduction. This is not an exemption for every category of income; separately taxed capital income and flat-rate business income follow different rules. Social security and health contributions can also affect the final liability.
Official reference: Polish Ministry of Finance - employment income and 2026 tax scale.
Residents and non-residents
Under Article 3 of the Personal Income Tax Act, a person is generally a Polish tax resident if they have their centre of personal or economic interests in Poland or stay in Poland for more than 183 days during the tax year. A Polish tax resident is generally taxable on worldwide income, subject to applicable double-taxation agreements. A non-resident is generally taxed only on Polish-source income. Treaty tie-breaker rules may alter the outcome where two countries claim residence.
See the official Polish tax residency guidance.
Tax deductions and family relief
Eligible taxpayers may claim relief under the PIT Act, subject to statutory conditions, income limits and documentation. These may include:
- Child tax relief: generally PLN 1,112.04 annually for each of the first two qualifying children, PLN 2,000.04 for the third and PLN 2,700 for the fourth and each additional child; the first-child relief can be subject to parental income limits.
- Joint spousal assessment: qualifying spouses may elect joint taxation, subject to legal requirements.
- Other relief: eligible rehabilitation expenses, qualifying donations, certain retirement savings contributions, internet expenses and thermomodernisation expenditure.
Child relief is generally apportioned by qualifying months and circumstances. The amount of a deduction or credit and its availability depend on the specific provision; deductions from income are not interchangeable with credits against tax.
Capital gains tax in Poland
Under the PIT Act, income from the sale of securities and certain other financial investments is generally taxed at a flat 19%, often reported on the PIT-38 return. Dividends and certain interest income are also commonly subject to 19% tax, frequently collected by withholding. Gains on real estate and business assets can be governed by different rules, including exemptions or holding-period provisions; the 19% financial-investment rate must not be assumed to apply identically to every asset disposal.
Non-resident investors should review the relevant double-taxation treaty and the source of income before determining Polish tax obligations.
Corporate income tax (CIT) in Poland for 2026
The Corporate Income Tax Act of 15 February 1992 applies to companies and other entities within its scope. Under Article 19, the standard corporate income tax rate is 19%. A reduced 9% rate may apply to qualifying non-capital-gains income of eligible small taxpayers and certain businesses beginning operations, subject to statutory revenue tests and exclusions.
| Category | 2026 tax rate | Notes |
|---|---|---|
| Standard corporate income | 19% | General rate |
| Qualifying small/new business operating income | 9% | Subject to eligibility and revenue limits |
| Corporate capital gains | 19% | Reduced 9% rate does not apply |
| Dividends paid by Polish companies | Generally 19% withholding | Exemptions or treaty relief may apply |
For 2026, the tax authority identifies a current-year revenue ceiling equivalent to EUR 2 million for the 9% CIT rate, together with small-taxpayer or new-business eligibility rules. The small-taxpayer test generally considers prior-year sales including VAT. Special rules apply to banks and certain other entities, and restrictions may apply following reorganisations or contributions in kind.
Official references: 2026 CIT rates and limits and CIT basic information.
Tax returns and deadlines
For individuals, the annual Polish tax year is normally the calendar year. Most annual PIT returns are filed between 15 February and 30 April of the following year. PIT-37 generally covers employment income settled through a withholding agent; PIT-36 covers certain other scale-taxed income; PIT-38 generally covers securities gains. Corporate taxpayers generally file CIT-8 by the end of the third month after the end of their tax year, subject to applicable extensions or special rules.
Official information is available at Poland's tax portal and the English-language taxpayer guidance.
Proposed changes for 2027
In 2026, the Polish government proposed a revised PIT scale featuring a 12% band to PLN 130,000, a 24% band for income above PLN 130,000 to PLN 150,000, and 32% above PLN 150,000. As of this update, the proposal was still undergoing parliamentary consideration and is not included in the 2026 tax table. Consult the official parliamentary legislative record for its subsequent status.
Historical 2017-2018 rates
For historical context only, the original article described an 18% lower PIT band up to PLN 85,528 and a 32% upper band, with a variable tax-reducing amount; it also listed 19% capital gains tax and 19% standard corporate income tax. These figures should not be used as the 2026 personal tax schedule. Exact historical liabilities depend on the relevant tax year and rules then in force.
Official legal sources and further reading
- Polish Ministry of Finance - tax residence and PIT
- Polish Ministry of Finance - 2026 PIT scale
- Polish Ministry of Finance - CIT rates and thresholds
- Government legislative proposal - potential future tax changes
This overview is general information, not personalised tax advice. Confirm the tax year, taxpayer status and applicable treaty before filing.