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PIT 2027 calculator: what the new 12, 24 and 32 % scale changes
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 was passed by the Sejm on 22 Oct 2026 (print no. 3147) and awaits the Senate and the President’s signature: PLN 130k threshold, 24 % up to 150k, 32 % above. Tax-free amount of 30k unchanged. As of 2026-10-24. Legislative record in the Sejm
On 22 October 2026 the Sejm passed a new tax scale for 2027 (the act awaits the Senate and the President’s signature): 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.
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 new 2027 scale
| Tax base | Rate 2026 | Rate 2027 (passed by the Sejm) |
|---|---|---|
| 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?
Not yet. The Sejm passed the act on 22 October 2026 (print no. 3147); next come the Senate and the President’s signature. Planned entry into force: 1 January 2027. Until then the parameters may still change, so 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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