Income tax rates for pensioners


Information on any impact on income tax rates

29.07.2022

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.

 

Tax-residence for pensioners

Information on tax-residence for resident pensioners from other EU countries

Taxation of EU pensions

Information on taxation of pensions received from other EU countries

Specific conditions for pensioners

Information on specific conditions for pensioners from other EU countries