Poland tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Poland tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Poland | 36%* | 23% | 19%† | 19%† | 12.5% | 23%† |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Poland profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Poland?
Provisionally 36%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 32% top bracket plus the 4% solidarity tax on income above PLN 1 million.
How are capital gains taxed in Poland?
The top rate on a long-term capital gain is 23%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Poland?
The top rate is 19% on dividends and 19% on interest. Rental income is taxed at up to 12.5%.
How is crypto taxed in Poland?
Poland taxes a gain on crypto assets as a capital gain, at up to 23%.
Does Poland tax foreign income?
Yes. Poland taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Poland have a wealth tax?
No. Poland has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Poland have an exit tax for individuals?
Yes. Poland can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
What special tax regimes does Poland have?
Our profiles list 3 regimes: B2B Flat Tax (Podatek liniowy 19%); IP Box (Innovation Box); Lump-sum tax (Ryczalt od przychodow ewidencjonowanych) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Poland?
The Poland day test (183-day or vital-interests tests): more than 183 days in the tax year, or a centre of vital interests. A 183-day period in a tax treaty's employment article is a separate test and may use a different window.
Residence decides whether Poland taxes you on these rates. See the Poland day-count test and count your own days.
Sources
The Poland profile cites 8 sources for these rules, 6 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- KAS (podatki.gov.pl) - PIT scales & ryczalt · official, retrieved 2026-04-29
- Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych, art. 30h (tekst ujednolicony Kancelarii Sejmu, stan na 2026-09-16) · official, retrieved 2026-10-02
- Ustawa o podatku dochodowym od osób fizycznych, art. 30e (tekst ujednolicony Kancelarii Sejmu, stan na 2026-09-16) · official, retrieved 2026-10-02
- Ministerstwo Finansów - DSF-1(2) Deklaracja o wysokości daniny solidarnościowej · official, retrieved 2026-10-02
- Monitor Polski 2024 item 1051:2025 pension/disability ceiling · official, retrieved 2026-11-03
- Monitor Polski 2025 item 1206:2026 pension/disability ceiling · official, retrieved 2026-11-03
- PwC WWTS - Poland (Individual) · summary, retrieved 2026-04-29
- KPMG Poland - Tax Card 2025 (Individuals) · summary, retrieved 2026-04-29
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Poland with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Poland side by side with other countries, see every country or try the live demo.
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