🇵🇱 Poland — JDG Tax Scale Brackets in 2026

What are Poland's tax scale brackets for 2026?

This applies to your taxable income — gross revenue minus real, documented business expenses (unlike ryczałt, which taxes revenue directly with no deduction).

Is 32% the highest charge on high income?

Not quite. A separate 4% solidarity levy applies to the portion of qualifying annual income above 1,000,000 PLN. For the tax-scale calculation used here, the threshold is tested after deductible business expenses and social ZUS contributions. It is additional to the ordinary 0%/12%/32% scale, not a fourth income-tax bracket.

What's the catch with health insurance under the tax scale?

Health insurance (składka zdrowotna) is 9% of taxable income and isn't deductible from your tax base at all. That's the trade-off for the 0% allowance and the relatively low 12% starting rate — every other Polish JDG method either has a lower health rate or lets you deduct part of it.

The 2026 minimum was 314.96 PLN for January and 432.54 PLN/month from February through December, for a twelve-month minimum of 5,072.90 PLN.

Does the tax-free allowance actually matter much?

Yes, especially at lower incomes — it's the main reason the tax scale beats both flat tax and ryczałt below roughly 149,000–175,000 PLN/year. Above that, the higher 32% top bracket and non-deductible health insurance start working against it, and ryczałt or flat tax typically take over.

See the full Polish freelancer tax guide for the complete comparison across all methods.

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