Tax rates
If your old-age pension or disability pension is subject to taxation in Poland, the tax due is calculated according to a tax scale. This means that the amount of tax depends on the amount of your benefit.
Please note: Your old-age pension or disability pension may not be taxed according to the tax scale, but at a rate set out in the double taxation agreement concluded between Poland and your country of residence.
The tax scale applicable in Poland
Tax base (PLN) |
The tax amounts to |
||
over |
up to |
||
|
120 000 |
12% |
Less a tax-reducing amount 360 PLN |
120 000 |
|
PLN 10 800 + 32% of the excess over PLN 120 000 |
|
Important: when calculating the amount of tax, take into account all the tax relief and deductions to which you are entitled under the legislation in force in Poland.
Please note: If your income from employment, less the social insurance contributions (which are tax deductible in Poland) paid, exceeds PLN 1 000 000, you will be required to pay a solidarity levy. The levy amounts to 4% of the excess over PLN 1 000 000.