Poland Income Tax Rates 2026: Personal, Capital Gains and Corporate Tax
A practical overview of Polish income tax for individuals, investors and companies, including tax brackets, reliefs and the position of residents and non-residents.
Personal income tax (PIT) in Poland for 2026
Under the Personal Income Tax Act of 26 July 1991, the standard progressive tax scale applies to many types of employment, pension and other personal income. Article 27 sets out the tax scale. The basic 2026 scale is:
| Annual taxable base | Tax payable |
|---|---|
| Up to PLN 120,000 | 12% of the base minus PLN 3,600, subject to a minimum of zero |
| Above PLN 120,000 | PLN 10,800 plus 32% of the excess over PLN 120,000 |
The tax-free amount is PLN 30,000 for income subject to the progressive scale. The PLN 3,600 tax-reducing amount is a tax credit, not a deduction from income. The 32% rate applies only to the portion exceeding PLN 120,000. See the Polish Ministry of Finance guidance on employment income and the 2026 tax scale.
Tax residency and non-resident individuals
Under Article 3 of the PIT Act, an individual generally becomes a Polish tax resident if their centre of personal or economic interests is in Poland or they stay in Poland for more than 183 days during the tax year. Residents generally report worldwide income, with relief under applicable double taxation treaties. Non-residents are generally taxed on Polish-source income only. A treaty may modify the domestic result. For official explanations, consult Poland's tax residency guidance.
Tax reductions, child relief and other deductions
Tax relief is governed by statutory eligibility requirements and may differ between tax regimes. Article 27f of the PIT Act provides child tax relief. Typical annual amounts, subject to qualifying conditions, are:
| Qualifying child | Annual relief |
|---|---|
| First child | PLN 1,112.04 |
| Second child | PLN 1,112.04 |
| Third child | PLN 2,000.04 |
| Fourth and each subsequent child | PLN 2,700.00 |
For a single qualifying child, income ceilings can apply, including PLN 112,000 for qualifying married couples and certain single parents and PLN 56,000 in other situations. Where relief applies for only part of the year, it is generally calculated monthly. Other potential reliefs include eligible charitable donations, rehabilitation, internet expenses (subject to limits), pension-saving contributions and certain family-related exemptions. Check the official PIT rates and relief information before claiming a deduction.
Capital gains tax in Poland
Many financial capital gains, including profits from sales of shares and securities, are taxed at a flat 19% under Article 30b of the PIT Act, generally reported using PIT-38. Interest and dividends commonly attract a separate 19% flat-rate tax under Article 30a. Gains on private real estate disposed of within the statutory five-year period may be taxed at 19% under Article 30e, subject to exceptions and possible housing-purpose relief. The five-year period is generally measured from the end of the calendar year of acquisition or construction. These are different income categories and should not be combined indiscriminately.
See the official Ministry of Finance PIT rates for the statutory categories.
Self-employed and business income
Qualifying sole traders may choose the progressive PIT scale, a 19% flat business-income tax under Article 30c, or a revenue-based lump-sum regime with rates depending on the activity. Elections, exclusions, filing obligations and health or social contributions require separate review. The 19% business rate is distinct from the 19% tax on financial capital gains.
Corporate income tax (CIT) in Poland for 2026
The Corporate Income Tax Act of 15 February 1992 regulates corporate taxation. Article 19 provides the general corporate rates, subject to eligibility, income category and special-sector rules.
| Corporate tax category | Rate |
|---|---|
| Standard corporate taxable income | 19% |
| Qualifying small taxpayers and start-ups on eligible income other than capital gains | 9% |
| Corporate capital gains | Generally 19% |
| Qualifying IP Box income | 5%, subject to conditions |
The 9% rate is not automatic: small-taxpayer status, annual revenue thresholds, business formation restrictions and other statutory tests must be met. The official 2026 guidance describes the relevant EUR 2 million annual revenue test and notes special rules for banks. Consult the Polish tax authority's CIT rates and limits for current thresholds and conversions.
Polish resident companies generally face CIT on worldwide taxable income; non-resident companies generally face CIT on Polish-source income, subject to treaties and permanent establishment rules. Dividend and withholding-tax rules may apply separately.
Historical comparison: Poland tax rates in 2018-2019
For the original 2018-2019 reference period, the ordinary individual tax scale used an 18% lower rate up to PLN 85,528 and a 32% marginal rate above that threshold, together with a variable tax-reducing amount. The historical credit depended on taxable income and should not be interpreted as a uniform deduction.
| Historical category | 2018-2019 reference |
|---|---|
| Personal tax scale | 18% / 32%, with the historical tax-reducing amount |
| Common financial capital gains | 19% |
| Standard corporate income tax | 19% |
| Reduced corporate tax | 15% for qualifying taxpayers in 2018; reduced to 9% from 2019 for eligible non-capital-gains income |
The historic child allowance amounts and income conditions differed from the present framework. This article therefore uses the current qualifying child-relief amounts above rather than reproducing outdated or ambiguous credit tables.
Tax returns and official resources
Individuals generally file annual Polish PIT returns by 30 April following the tax year, using the applicable return (for example PIT-37, PIT-36, PIT-36L or PIT-38). Companies ordinarily file CIT-8 by the end of the third month following their fiscal year, subject to exceptions and extensions. Taxpayers should confirm treaty treatment, withholding obligations and filing dates for their circumstances.
Official resources: Personal income tax and residency, PIT rates, CIT rates, and Corporate tax filing guidance.
Information current to October 2026 for general educational purposes. Individual results depend on the applicable law, treaty, type of income and taxpayer status. Confirm legislative changes and obtain professional advice for specific transactions.