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PLN 1,440 — for a taxable base not exceeding PLN 8,000. PLN 1,440 reduced by an amount calculated using the following formula: PLN 883.98 x (taxable base — PLN 8,000) ÷ PLN 5,000, for a taxable base higher than PLN 8,000 and not exceeding PLN 13,000.
in the case of income below 85 528 PLN: tax = 17.75% × tax base — tax reduction amount. In the case of an income of 85 528 PLN or more : tax = 15181.22 PLN + 32% A (tax base — 85528 z) — tax reduction amount.
Poland's taxation of an individual's income is progressive. In other words, the higher the income, the higher the rate of tax payable. The 2018 tax rate for an individual is 18% or 32%. Individuals can choose, under certain conditions, paying a flat rate of 19% on business income without allowances.
Personal Income Tax The tax in Poland is progressive and the applicable rates in 2018 are: annual taxable income up to PLN 85,528 is taxed at 18% annual taxable income above PLN 85,528 is taxed at 32%
Poland Property taxes ongoing for the property investor The tax rate for an individual is between 18% — 32%. Individuals have the choice of paying a progressive taxation, which is applied to income minus expenses or a lump sum method, which is levied at a lower tax rate, but applied to the income.
The average hourly wage (pay per hour) in Poland is 100 PLN. This means that the average person in Poland earns approximately 100 PLN for every worked hour.
PIT personal income tax is probably the form of taxation best known to people. Not only is it a requirement for most natural persons to file a tax return for it annually, entrepreneurs registered to the CE IDG (Central Registration and Information on Business) also are subject to this tax.
Personal income tax is levied on all kinds of income, except for income exempt from taxation under provisions of the PIT Act and income on which collection of taxes has been abandoned under provisions of the Tax Ordinance Act. According to the PIT Act provisions, income can be derived from several specifics.

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