Calculator
PIT 2027 calculator — what the new 24 % band saves you
The government has announced a new tax scale for 2027: the first threshold rises from PLN 120,000 to 130,000, and between 130,000 and 150,000 an intermediate 24 % band replaces the jump from 12 to 32 %. Enter your income and see what it means for you — per year and per month.
Saving from the reform
+2 800zł per year
- Tax base
- 140 000 zł
- Tax under the 2026 scale
- 17 200 zł
- Tax under the 2027 proposal
- 14 400 zł
- Effective rate 2026 → 2027
- 12,3 % → 10,3 %
- Marginal rate 2026 → 2027
- 32 % → 24 %
How the base splits into 2027 bands
- 12 % band · 130 000 zł15 600 zł
- 24 % band · 10 000 zł2 400 zł
- 32 % band · 0 zł0 zł
The 2027 scale is a government PROPOSAL (announced 19 Aug 2026): PLN 130k threshold, 24 % up to 150k, 32 % above. Tax-free amount of 30k unchanged. As of 2026-09-14.
An indicative tool: the result is an order of magnitude on your assumptions, not a valuation or tax, legal or investment advice. Data entered into the form is never sent or stored anywhere.
The 2026 scale and the 2027 proposal
| Tax base | Rate 2026 | Rate 2027 (draft) |
|---|---|---|
| up to PLN 30,000 | 0 % (tax-free) | 0 % (tax-free) |
| 30,000 – 120,000 | 12 % | 12 % |
| 120,000 – 130,000 | 32 % | 12 % |
| 130,000 – 150,000 | 32 % | 24 % |
| above 150,000 | 32 % | 32 % |
The tax-free amount (30,000) and the resulting tax credit (3,600) remain unchanged. The saving comes from exactly two things: 10,000 taxed at 12 % instead of 32 % (2,000) and 20,000 taxed at 24 % instead of 32 % (1,600).
How it is computed
- 1Tax baseIncome after social contributions and deductible costs — found on your PIT-11 or annual return. If you enter a monthly gross salary, it is converted: minus 13.71 % contributions and PLN 250 monthly costs.
- 2Tax under both scalesThe base is split into bands, each multiplied by its rate, summed and reduced by the 3,600 credit. The same arithmetic as the annual return — without reliefs (children, joint filing, IKZE), which work identically in both years.
- 3The difference2026 tax minus 2027 tax. The effective rate (tax to base) and the marginal rate are shown too — the marginal rate is what decides how much of a raise or bonus you keep.
Frequently asked questions
Is the new scale already in force?
No. It is a government proposal announced on 19 August 2026, planned to take effect on 1 January 2027. It requires an act of parliament and the parameters may still change. The calculator shows the date it was last checked.
Who gains the most?
Everyone with a base of 150,000 or more gains the same amount — 3,600 a year. In percentage terms, people with a base just above 130,000 gain the most, because their entire former 32 % excess drops to 12 or 24 %.
Does it apply to business owners?
Yes, if they are taxed under the scale. The flat tax (19 %) and lump-sum tax have their own rates and are not affected — but for some flat-tax payers the scale with a 24 % band may become more attractive. Worth computing separately.
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