# 🇵🇱 Poland — JDG Tax Scale Brackets in 2026

2026-07-26 — Podnikio Team

Poland's 2026 tax scale for JDG freelancers is 0% up to 30,000 PLN, 12% up to 120,000 PLN, and 32% above.

## What are Poland's tax scale brackets for 2026?

<table>
<thead>
  <tr>
    <th>
      Bracket
    </th>
    
    <th>
      Rate
    </th>
  </tr>
</thead>

<tbody>
  <tr>
    <td>
      Up to 30,000 PLN
    </td>
    
    <td>
      0% (tax-free allowance)
    </td>
  </tr>
  
  <tr>
    <td>
      30,000 – 120,000 PLN
    </td>
    
    <td>
      12%
    </td>
  </tr>
  
  <tr>
    <td>
      Above 120,000 PLN
    </td>
    
    <td>
      32%
    </td>
  </tr>
</tbody>
</table>

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](/en/blog/poland/tax-heaven-for-freelancers-2026) for the complete comparison across all methods.

## Calculator

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## Contact us

Not sure if the tax scale is right for your income level? Feel free to reach out — we offer a free initial consultation.

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## Related posts

- [🇵🇱 Poland — Tax Heaven for Freelancers in 2026](https://www.podnik.io/en/blog/poland/tax-heaven-for-freelancers-2026)