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PL Tax 2020

Poland Tax Tables 2020 - Tax Rates and Thresholds in Poland

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This page contains the tax table information used for the calculation of tax and payroll deductions in Poland in 2020. These tax tables are used for the tax and payroll calculators published on iCalculator™ PL, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Poland or would like to add to or suggest amendments to the information herein then please contact us.

Poland Personal Income Tax Tables in 2020

The Income tax rates and personal allowances in Poland are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Poland Tax Calculator 2020.

Poland Residents Income Tax Tables in 2020
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
17%Income from $ 0.000.00to $ 85,528.00
32%Income from $ 85,528.01 and above
Poland Non-residents Income Tax Tables in 2020
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
17%Income from $ 0.000.00to $ 85,528.00
32%Income from $ 85,528.01 and above

Poland Social Security Rates in 2020

In Poland, social security contributions form a significant part of the employer and employee obligations. These contributions fund various social benefits and are split into several distinct categories. While rates vary and are subject to change, the focus here is on the types of contributions and their intended purposes.

Poland Social Security in 2020: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Pension Insurance (Emerytalne) and Disability Insurance (Rentowe)11.26%16.26%27.52%
Sickness Insurance (Chorobowe)2.45%2.45%4.9%
Accident Insurance (Wypadkowe)0%1.67%1.67%
Health and Maternity Insurance (Zdrowotne)0%2.45%2.45%
Labor Fund (Fundusz Pracy)0%2.45%2.45%
Employee Guaranteed Benefits Fund0%0.1%0.1%
Poland Social Security in 2020: Earnings Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min.Max.Min.Max.
Pension Insurance (Emerytalne) and Disability Insurance (Rentowe)n/a$ 208,050.00n/a$ 208,050.00
Sickness Insurance (Chorobowe)n/an/an/an/a
Accident Insurance (Wypadkowe)n/an/an/an/a
Health and Maternity Insurance (Zdrowotne)n/an/an/an/a
Labor Fund (Fundusz Pracy)n/an/an/an/a
Employee Guaranteed Benefits Fundn/an/an/an/a

1. Pension Insurance (Emerytalne)

Pension insurance is a fundamental component of social security in Poland. Contributions to this fund are made by both employees and employers. The primary purpose of these contributions is to finance the state pension scheme, providing retirement benefits to individuals who have reached retirement age.

2. Disability Insurance (Rentowe)

Disability insurance contributions are designed to provide support in the event of an employee's disability. These funds are used to pay disability pensions and other benefits related to incapacity for work due to illness or disability.

3. Sickness Insurance (Chorobowe)

Sickness insurance is primarily funded by employee contributions. This insurance offers financial support during periods of temporary incapacity to work due to illness, providing benefits like sick pay and maternity leave payments.

4. Accident Insurance (Wypadkowe)

Accident insurance, funded solely by the employer, is intended to cover work-related accidents and occupational diseases. This insurance provides compensation for injuries or illnesses that occur in the workplace or as a result of employment activities.

5. Medical Insurance (Zdrowotne)

Medical insurance contributions, paid by both employees and employers, fund the public healthcare system in Poland. These contributions provide individuals with access to a range of medical services and treatments.

6. Labor Fund (Fundusz Pracy) and Guaranteed Employee Benefits Fund (Fundusz Gwarantowanych Świadczeń Pracowniczych)

The Labor Fund and Guaranteed Employee Benefits Fund are primarily financed by employers. The Labor Fund supports various employment initiatives, including training and job creation programs. The Guaranteed Employee Benefits Fund provides protection for employees in case of employer bankruptcy, ensuring the payment of certain employee claims.

Compliance and Administration

Both employers and employees are responsible for the appropriate calculation and remittance of these social security contributions. The Polish social security system, administered by the Social Insurance Institution (ZUS), requires timely and accurate payment of contributions to ensure the provision of benefits. Non-compliance can lead to penalties and a loss of entitlement to certain benefits.

Poland VAT Rates in Poland

VAT rates for Poland are reviewed annually, you can use the VAT Calculator to calculate VAT due in Poland or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Poland VAT Rates
VAT RateVAT Description
0%Zero Rated
5%Reduced Rate
8%Reduced Rate
23%Standard Rate

Historic Tax Tables supported for Poland

The following tax tables are supported by iCalculator™ PL as part of the suite of free tax tools we provide for Poland.