Net salary in Poland

Tax system in Poland

Poland uses a two-bracket progressive tax system: 12% on income up to 120,000 PLN and 32% above. The tax-free amount (kwota wolna od podatku) of 30,000 PLN effectively exempts the first portion of income. Employee social contributions (ZUS) total approximately 13.71% of gross salary, covering pension, disability, and sickness insurance, with pension and disability capped at 268,680 PLN/year. Health insurance adds 9% calculated on the post-social-contributions base. Warsaw and Krakow have become significant technology hubs in Central Europe.