محاسبه‌گر حقوق خالص لهستان ۲۰۲۶: ناخالص تا خالص

Where these figures come from

Every rate, band and ceiling used for tax year 2026, with the provision that sets it and the date it took effect.

• Tax-free amount: PLN 30,000.00 — art. 27 ust. 1 ustawy o PIT (kwota wolna od podatku) (in force from 2022-01-01)
• Upper bracket threshold: PLN 120,000.00 — art. 27 ust. 1 ustawy o PIT (próg podatkowy) (in force from 2022-01-01)
• First tax rate: 12% — art. 27 ust. 1 ustawy o PIT (pierwsza stawka skali) (in force from 2022-07-01)
• Second tax rate: 32% — art. 27 ust. 1 ustawy o PIT (druga stawka skali) (in force from 2009-01-01)
• Tax-reducing amount: PLN 3,600.00 — art. 27 ust. 1 ustawy o PIT (kwota zmniejszająca podatek) (in force from 2022-07-01)
• Under-26 exemption limit: PLN 85,528.00 — art. 21 ust. 1 pkt 148 ustawy o PIT (ulga dla młodych) (in force from 2019-08-01)
• Employee-cost deduction, local: PLN 3,000.00 — art. 22 ust. 2 pkt 1 ustawy o PIT (250 zł miesięcznie) (in force from 2020-01-01)
• Employee-cost deduction, another town: PLN 3,600.00 — art. 22 ust. 2 pkt 3 ustawy o PIT (300 zł miesięcznie) (in force from 2020-01-01)
• Annual contribution ceiling (30-krotność): PLN 282,600.00 — art. 19 ust. 1 ustawy o systemie ubezpieczeń społecznych (30-krotność 2026) (in force from 2026-01-01)
• Retirement, employee share: 9.76% — art. 22 ust. 1 pkt 1 ustawy o systemie ubezpieczeń społecznych (połowa z 19,52%) (in force from 1999-01-01)
• Retirement, employer share: 9.76% — art. 22 ust. 1 pkt 1 ustawy o systemie ubezpieczeń społecznych (połowa z 19,52%) (in force from 1999-01-01)
• Disability, employee share: 1.5% — art. 22 ust. 1 pkt 2 ustawy o systemie ubezpieczeń społecznych (część pracownika z 8%) (in force from 2012-02-01)
• Disability, employer share: 6.5% — art. 22 ust. 1 pkt 2 ustawy o systemie ubezpieczeń społecznych (część pracodawcy z 8%) (in force from 2012-02-01)
• Sickness, employee only: 2.45% — art. 22 ust. 1 pkt 3 ustawy o systemie ubezpieczeń społecznych (in force from 1999-01-01)
• Accident insurance, reference rate: 1.67% — rozporządzenie MPiPS o różnicowaniu stopy procentowej składki wypadkowej (0,67%-3,33%) (in force from 2018-04-01)
• Labour and Solidarity Fund, employer only: 2.45% — Fundusz Pracy 1,00% + Fundusz Solidarnościowy 1,45% (składka łączna) (in force from 2019-01-01)
• Guaranteed Benefits Fund, employer only: 0.1% — Fundusz Gwarantowanych Świadczeń Pracowniczych (FGŚP) (in force from 2006-01-01)
• Health contribution: 9% — art. 79 ust. 1 ustawy o świadczeniach opieki zdrowotnej (in force from 2007-01-01)
• Tax base and tax rounded to the nearest: PLN 1.00 — art. 63 § 1 Ordynacji podatkowej (zaokrąglenie do pełnych złotych) (in force from 1998-01-01)

What this calculator cannot know

• This is an estimate for tax year 2026, not a payslip and not a tax return. The exact figures depend on details a single salary number does not carry.
• It computes the year as a whole with the standard deductions. The monthly figure shown is the yearly net divided by 12, so a real payslip will differ month to month.
• It assumes one employer and no other income: no second contract, no self-employment, no capital or rental income, and no benefits in kind.
• It covers an employment contract only. Umowa zlecenie, umowa o dzieło, B2B and director's fees use different contribution and tax rules.
• It does not model PPK (employee capital plans). An enrolled employee pays their own contribution out of net pay and is taxed on the employer's contribution, so their real net pay is lower than the figure shown.
• The 4% solidarity levy on income above 1,000,000 PLN a year is out of scope. It is assessed separately after the year ends, not through payroll.
• The annual contribution ceiling is applied to the whole year at once. Real payroll applies it month by month, so the two can differ by a few grosz in the month the ceiling is crossed.
• The employer total charges every levy on the whole salary, so it is an upper bound rather than an exact cost. The Labour Fund and Solidarity Fund contribution is not due for a month whose contribution base is below the minimum wage, and neither it nor the Guaranteed Benefits Fund contribution is due for an employee who has reached 55 (women) or 60 (men). Neither exemption is modelled here, and neither one touches net pay.