How Much Tax Do Workers Pay in Poland in 2025?
If you're working in Poland or planning to, understanding how much tax you'll pay is essential. In 2025, Poland’s tax system includes progressive income tax rates, social security contributions (ZUS), and mandatory health insurance payments. These combined deductions significantly impact take-home pay, especially for salaried employees.
Below is a comprehensive breakdown of taxes and contributions Polish workers pay in 2025.
1. Personal Income Tax (PIT) in Poland – 2025
Polish residents are taxed based on their worldwide income. The income tax system remains progressive, with two main tax brackets in 2025.
Tax Brackets for 2025:
- 0% – Annual income up to PLN 30,000 (tax-free allowance).
- 12% – On income from PLN 30,001 to PLN 120,000.
- 32% – On income exceeding PLN 120,000.
- Solidarity Tax – Additional 4% on income exceeding PLN 1,000,000.
Tax Reduction Amount:
For income within the 12% tax bracket, a fixed tax-reduction amount of PLN 3,600 applies, reducing the actual tax owed.
2. Social Security Contributions (ZUS) in 2025
Polish workers must contribute to the national social insurance system. These ZUS contributions cover pension, disability, sickness, and accident insurance.
Employee ZUS Contributions:
- Pension (emerytalne) – 9.76%
- Disability (rentowe) – 1.50%
- Sickness (chorobowe) – 2.45%
- Total (employee share) – 13.71%
Employer ZUS Contributions (paid on top of gross salary):
- Pension – 9.76%
- Disability – 6.50%
- Accident – Variable, approx. 1.67%
- Labour Fund – 2.45%
- Guaranteed Employee Benefits Fund – 0.10%
- Total (employer share) – approx. 19.21%–22.41%
Contribution Cap in 2025:
ZUS contributions are capped at an annual income of PLN 260,190. Income above this is not subject to ZUS.
3. Health Insurance Contribution
In addition to ZUS, employees must pay 9% of their gross salary to the National Health Fund (NFZ).
As of 2025, this health insurance payment:
- Is mandatory
- Is not tax-deductible
- Applies to all income levels
4. Real Take-Home Pay: An Example
Let’s take a worker earning PLN 100,000 gross annually in 2025.
Breakdown:
- ZUS (13.71%) = PLN 13,710
- Health insurance (9%) = PLN 9,000
- Taxable income after ZUS and allowance ≈ PLN 77,290
- 12% PIT on taxable amount = PLN 9,274.80
- Less tax reduction (PLN 3,600) = PLN 5,674.80
- Final PIT = approx. PLN 5,675
Net salary:
PLN 100,000 - PLN 13,710 (ZUS) - PLN 9,000 (Health) - PLN 5,675 (PIT) = PLN 71,615
5. Other Tax Considerations
Young Workers (under 26)
- Workers under 26 years old are exempt from PIT up to PLN 85,528 per year.
Tax-Deductible Employment Costs
- Standard deduction: PLN 250/month (PLN 3,000/year)
- Higher deduction for commuters/multiple jobs: PLN 300/month (PLN 4,500/year)
Joint Filing
- Married couples can benefit from joint tax filing, effectively doubling the 12% tax bracket threshold.
6. Summary Table – Poland Worker Taxes 2025
|
Contribution Type |
Rate (Employee) |
Notes |
|
Income Tax (PIT) |
0%, 12%, or 32% |
Progressive; PLN 30k tax-free |
|
ZUS Contributions |
13.71% |
Capped at PLN 260,190 |
|
Health Insurance |
9% |
Not deductible from income |
|
Solidarity Tax |
4% |
Income over PLN 1,000,000 |
Final Thoughts
In 2025, Polish employees pay a combination of:
- Up to 32% income tax
- 13.71% ZUS contributions
- 9% health insurance contribution
Effective total deductions can reach 30–40% of gross income, depending on salary level and eligibility for tax reliefs. Employees under 26 or earning under PLN 30,000 per year benefit from full or partial income tax exemptions.
Planning ahead and understanding your tax obligations ensures accurate salary expectations and helps avoid surprises at year-end. For higher earners or those with additional income sources, consulting a tax advisor is recommended.
Sources
- Polish Government Tax Portal – podatki.gov.pl
- PwC Poland Tax Summary – 2025
- Lano.io Global Payroll Guide: Poland 2025
- GLC Tax Update: Tax-Free Allowance 2025
- Grant Thornton Poland – PIT Changes
- SmarOutsourcing – Polish Tax System 2025
- PragmaGO – Tax and Contribution Changes 2025
