Reference · 2026
Polish tax rates, limits and deadlines in 2026
The figures our own calculators run on, published as a table rather than left in the code. Every value below is read from one file, so this page cannot disagree with the calculators — and every source is named at the foot.
Employing people
| Minimum monthly wage gross, one raise this year | 4 806 zł |
|---|---|
| Minimum hourly rate civil-law contracts (zlecenie) | 31,40 zł |
| Employee contributions pension, disability, sickness | 9,76% + 1,50% + 2,45% |
| Employee health contribution | 9% |
| Employer cost on top of gross at the default accident rate | 20,48% |
| Accident insurance range by industry and headcount | 0,67% – 3,33% |
| PPK — employer / employee auto-enrolment; the employee may opt out | 1,50% / 2% |
| Deductible costs, monthly same town / commuting | 250 zł / 300 zł |
Running a business (JDG) — ZUS
| Standard contribution base 60% of the forecast average wage | 5 652 zł |
|---|---|
| Standard contributions, monthly with voluntary sickness cover; health is separate | 1 926,76 zł |
| Preferential base 30% of the minimum wage | 1 441,80 zł |
| Preferential contributions, monthly months 7–30 of the business | 456,18 zł |
| Ulga na start social contributions only; health still due | 6 months |
| Health contribution — scale of income, minimum | 9% |
| Health contribution — flat tax | 4,9% |
| Health minimum, monthly rises in February, not January | 432,54 zł |
| Health contribution — ryczałt by cumulative revenue band | 498,35 zł / 830,58 zł / 1 495,04 zł |
| Mały ZUS Plus revenue limit | 120 000 zł |
| Contribution holiday per calendar year, on request | 1 months |
| Annual pension/disability cap 30× the forecast average wage | 282 600 zł |
| Unregistered activity, quarterly 225% of the minimum wage | 10 813,50 zł |
Personal income tax (PIT)
| Tax-free amount unchanged since 2022 | 30 000 zł |
|---|---|
| First band | 12% → 120 000 zł |
| Second band | 32% |
| Flat tax on business income | 19% |
| Dividends, interest, capital gains | 19% |
| Solidarity levy above that income; not on ryczałt | 4% → 1 000 000 zł |
| Under-26 relief cap | 85 528 zł |
Corporate income tax (CIT)
| Standard rate | 19% |
|---|---|
| Small taxpayer / first year on operating income only | 9% |
| Small taxpayer revenue limit | 8 517 000 zł |
| Estonian CIT on distribution small taxpayer / others; nothing until profit leaves | 10% / 20% |
VAT
| Registration threshold raised from 200 000 zł on 1 January 2026 | 240 000 zł |
|---|---|
| Rates | 23% · 8% · 5% · 0% |
| EU distance-selling threshold (OSS) | 10 000 EUR |
| First partial year | prorated by days of trading |
Forming a company
| S24 court fee (online) | 250 zł |
|---|---|
| Court fee on a notarial deed | 500 zł |
| MSiG announcement abolished 29 November 2025 | 0 zł |
| Transfer tax (PCC) on the articles of capital less the court fee | 0,5% |
| Minimum share capital (sp. z o.o.) stays in the company; not a fee | 5 000 zł |
| Later change to the register | 250 zł |
| Beneficial-owner filing (CRBR) from registration; electronic signature required | 14 days |
Other limits
| Full books required above 2.5 m EUR | 10 646 500 zł |
|---|---|
| One-off depreciation ceiling | 213 000 zł |
| Forecast average wage the figure most ZUS bases derive from | 9 420 zł |
| EUR conversion rate NBP rate of 1 October 2025 | 4,2586 |
KSeF e-invoicing
| Large taxpayers 2025 turnover above 200 000 000 zł | 1 lutego |
|---|---|
| Everyone else | 1 kwietnia |
| Penalties begin | 1 stycznia |
Recurring deadlines
| ZUS return and payment | 20th of the month |
|---|---|
| PIT and CIT advances | 20th of the month |
| JPK_V7 and VAT payment | 25th of the month |
| PIT-11 to the tax office | 31 stycznia |
| CIT-8 third month after the tax year | 31 marca |
| Annual PIT return | 30 kwietnia |
Frequently asked questions
- What is the minimum wage in Poland?
- The statutory minimum monthly wage is 4 806 zł gross in 2026, with a minimum hourly rate of 31,40 zł for civil-law contracts. There is one raise this year rather than the two seen in some earlier years.
- When do I have to register for VAT in Poland?
- Once taxable turnover passes 240 000 zł in the year — raised from 200 000 zł on 1 January 2026. The limit is prorated by days of trading in a first partial year, and some activities (legal and tax advice, jewellery, certain agency work) are excluded from the exemption whatever the turnover.
- How much is ZUS for a business owner?
- On the standard base, social contributions are 1 926,76 zł a month including voluntary sickness cover, and the health contribution is separate — at least 432,54 zł. New businesses pay nothing social for the first 6 months (ulga na start) and then 456,18 zł on the preferential base for months 7 to 30.
- What does it cost to register a company?
- Filing an sp. z o.o. through the S24 system costs a 250 zł court fee plus transfer tax at 0,5% of the capital less that fee. The Monitor Sądowy i Gospodarczy announcement fee was abolished on 29 November 2025 and is no longer charged. A notarial formation costs 500 zł in court fees instead, plus the notary's tariff.
- When does KSeF e-invoicing become mandatory?
- In phases: large taxpayers — those with 2025 turnover above 200 000 000 zł — from 1 lutego 2026, everyone else from 1 kwietnia 2026, and penalties from 1 stycznia 2027.
Rates used (2026) — verified
- Zakład Ubezpieczeń Społecznych Składki przedsiębiorców w 2026 roku — Analiza Wydziału Planowania Funduszy, luty 2026 zus.pl
- Rada Ministrów Rozporządzenie z 11.09.2025 w sprawie minimalnego wynagrodzenia za pracę w 2026 r. isap.sejm.gov.pl
- Narodowy Bank Polski Kurs średni EUR z 1.10.2025 (4,2586 zł) — the statutory conversion date for 2026 limits nbp.pl
- Ministerstwo Finansów Ustawa z 24.06.2025 — art. 113 exemption raised to 240 000 zł from 1.01.2026 podatki.gov.pl
- Ministerstwo Finansów Ustawa o podatku dochodowym od osób fizycznych — scale, flat tax and lump-sum rates podatki.gov.pl
- Ministerstwo Finansów Ustawa o podatku dochodowym od osób prawnych — 19% / 9% and the Estonian CIT regime podatki.gov.pl
- Ministerstwo Finansów Ustawa o KSeF — mandate phased 1.02.2026 / 1.04.2026 / 1.01.2027 podatki.gov.pl
- Ministerstwo Sprawiedliwości Obligatory MSiG publication of KRS entries abolished 29.11.2025 — the 100 zł announcement fee is no longer charged ekrs.ms.gov.pl
Figures are official rates for the tax year shown. They are not advice on your own case.
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