Okay, here’s a breakdown of the key details from the provided text, focusing on the 2026 tax situation in Poland, and summarizing the relevant details:
Key Takeaways: Polish Income Tax (PIT) in 2026
* tax Brackets: Poland has a two-tiered tax system:
* 12% on income up to PLN 120,000.
* 32% on income exceeding PLN 120,000.
* Tax-free Amount (Kwota Wolna od Podatku): Currently PLN 30,000. This means income up to PLN 30,000 is entirely tax-free.
* Tax Reducing Amount: calculated based on the tax-free amount. In 2026, it’s 12% of PLN 30,000 = PLN 3,600. This amount reduces the tax owed.
* Potential Change to Tax-Free Amount: There have been announcements to increase the tax-free amount to PLN 60,000, but this is currently postponed and not yet in effect.
* Example:
* Anna Kowalska earned PLN 110,000 in 2024 – taxed at 12% after the PLN 3,600 reduction.
* Anna earned PLN 130,000 in 2025:
* First PLN 120,000 taxed at 12% (after reduction).
* Remaining PLN 10,000 (PLN 130,000 – PLN 120,000) taxed at 32%.
Historical Tax-Free Amounts (2007-2022):
The text also provides a historical overview of the tax-free amount:
* 2007: PLN 3,013
* 2008-2016: PLN 3,089
* 2017: PLN 6,600 (with reductions at higher income levels)
* 2018-2021: PLN 8,000 (with reductions at higher income levels)
* 2022: PLN 30,000
In essence, the text explains how the Polish tax system works in 2026, emphasizing the importance of the PLN 120,000 threshold and the PLN 30,000 tax-free amount in calculating income tax liability.
Let me know if you’d like me to elaborate on any specific aspect or perform a calculation based on a hypothetical income!
