| Taxable Income (PLN) | Tax Rate |
| 0 to 85,528 | 18% Less amount of decreasing tax |
| Over 85,528 | 32% |
Decreasing tax Table
| Annual Taxable Income (PLN) | Tax Credit (PLN) |
| 0 to 8,000 | 1,440 |
| 8,000 to 13,000 | 556.02 |
| 13,000 to 85,258 | 556.02 |
| 85,528 to 127,000 | 0 |
| 127,000 above | 0 |
Other Deductions
The annual PIT due for 2018 can be reduced by:
| Description | Decreasing Tax (PLN) |
| A family (including foster families) consisting of one child, provided that the taxpayers’ joint annual taxable income is not higher than PLN 112,000 (for married taxpayers) | 1,112 each child |
| Single taxpayers | 56,000 |
| A family (including foster families) consisting of two children (irrespective of taxpayer’s income), or | 1,112 each child |
| A family (including foster families) consisting of three or more children (irrespective of taxpayer’s income) | PLN 1,112 per first and second child, PLN 1,668 per third child, and PLN 2,224 per fourth and each subsequent child |
If a child was in the taxpayers’ custody only for a period of time during the
taxable period, the allowance is proportionally lowered.
- 19% flat Rate
| Taxable Income and Description | Tax Rate |
Standard income tax rate on corporations Small companies income tax rate |
19% 15% |