What are the 2024 Polish PIT brackets?

12% on taxable income up to 120,000 PLN per year. 32% on income above 120,000 PLN. Tax-free amount: 30,000 PLN (generating a 3,600 PLN tax reduction applied to all taxpayers).

What is the ryczalt od przychodow ewdencjonowanych?

Lump-sum tax on recorded revenue (no expense deduction). Rates: 2% (trade), 3% (catering), 5.5% (manufacturing), 8.5% (services), 12% (IT professionals), 14% (medical), 15% (certain freelancers), 17% (selected activities).

What is the Polish solidarity surcharge?

4% surcharge on individual income above 1,000,000 PLN per year. Applied in addition to the 32% bracket. Maximum effective rate: 36% (32% + 4%).

What social contributions are mandatory in Poland?

ZUS contributions: pension (19.52%), disability (8%), sickness (2.45%), accident (varying) on gross wages. Health contribution: 9% of income (reduced deductibility since 2022 Polish Deal reform). Total burden 35-40%.

How does B2B self-employment tax work in Poland?

Sole proprietors can choose: scale (12%/32% brackets), flat 19% linear tax (no tax-free amount, preferred for high earners), or ryczalt. Each option has different ZUS and health contribution implications.

Poland PIT (Podatek Dochodowy) Income Tax Calculator 2024

Calculate Polish personal income tax (PIT). Brackets 2024: 12% up to 120,000 PLN, 32% above. Tax-free amount: 30,000 PLN. Middle-class relief abolished. Optional flat-rate (ryczalt) and lump-sum for B2B.

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