Poland Tax Changes 2027: New PIT Scale and Ryczałt Limit in a Draft Bill
The minimum wage rises to PLN 4,950. A government bill would add a 24% PIT band and cut the ryczałt limit for B2B contractors from €2 million to €250,000.
Main proposed change (draft)
PIT scale for 2027 income, if Sejm print 3147 becomes law
Poland 2026 vs 2027: key parameters
| Parameter | 2026 | 2027 | Status |
|---|---|---|---|
| Minimum wage, monthly / hourly | PLN 4,806 / PLN 31.40 | PLN 4,950 / PLN 32.30 (+3.0%) | Adopted |
| PIT scale | 12% up to PLN 120,000; 32% above | 12% up to PLN 130,000; 24% on 130,000–150,000; 32% above | Draft (print 3147) |
| Solidarity levy on income above PLN 1m | 4% | 5% | Draft (print 3147) |
| Ryczałt eligibility limit (prior-year revenue) | €2,000,000 | €250,000 | Draft (print 3147) |
| Internet relief (ulga internetowa) | Up to PLN 760/yr | Abolished (kept by those who first claimed it for 2026) | Draft (print 3149) |
| Employee social contributions / health | 13.71% / 9% | Same | No change found |
| 30× cap on pension and disability contributions | PLN 282,600 | About PLN 300,990 (budget forecast) | Pending (December) |
| Preferential ZUS (30% of minimum wage) | PLN 420.86/month | PLN 433.47/month | Adopted (follows minimum wage) |
| Minimum health contribution (scale, liniowy) | PLN 432.54/month | PLN 445.50/month from February | Indexation |
| Full ZUS base (60% of projected average wage) | PLN 5,652 | About PLN 6,019.80 (budget forecast) | Pending (December) |
| Ryczałt health contribution bands | PLN 498.35 / 830.58 / 1,495.04 a month | Not published | Pending (January 2027) |
Draft = government bill in the Sejm as of 15 October 2026. Forecast figures use the budget bill's 2027 average wage forecast of PLN 10,033; official amounts come in December.
Take-home pay: 2026 vs 2027 if the draft scale passes
| Gross a year (a month) | Net 2026 | Net 2027 (draft scale) | Difference |
|---|---|---|---|
| PLN 120,000 (10,000) | PLN 85,763 | PLN 85,763 | None |
| PLN 150,000 (12,500) | PLN 104,927 | PLN 106,214 | +PLN 1,287 |
| PLN 200,000 (16,667) | PLN 130,382 | PLN 133,982 | +PLN 3,600 |
Assumptions: single employee on an employment contract (umowa o pracę), no children, standard costs PLN 3,000 a year, no other reliefs, same gross in both years. Social contributions 13.71%, health 9% of gross minus social. Under the current scale net pay would not change.
Employees
Who gains from the new scale
Nothing changes for a taxable base up to PLN 120,000 a year, which covers a PLN 10,000 monthly salary. Above it you save 20% of the base between 120,000 and 130,000 (up to PLN 2,000), plus 8% of the part between 130,000 and 150,000. Monthly withholding would follow the same bands.
Minimum wage and the ZUS cap
The minimum wage rises 3.0% to PLN 4,950, so minimum-wage earners get PLN 144 more gross a month. The 30× contribution cap also rises: on the budget forecast to about PLN 300,990, which means up to about PLN 2,071 more contributions a year for people earning above it. The official cap comes in December.
Self-employed and B2B contractors
The €250,000 ryczałt limit (draft)
Ryczałt is a lump-sum tax on revenue; many IT contractors on B2B pay 12% of what they invoice. Today it is open to anyone whose prior-year revenue was under €2 million.
The bill cuts the limit to €250,000, tested on 2026 revenue: about €20,800 a month, or roughly PLN 1.06–1.08 million a year at the budget's forecast exchange rates.
Under €250,000 in 2026: you stay on ryczałt in 2027. Above it: you move to the tax scale or the 19% flat tax (liniowy).
ZUS, health and the levy
Preferential ZUS rises to PLN 433.47 a month and the minimum health contribution on the scale or liniowy to PLN 445.50 from February (adopted).
Full ZUS rises with the average wage; ZUS publishes the figures in December, ryczałt health bands follow in January 2027.
Sole traders on the tax scale gain from the 24% band like employees. Income above PLN 1 million would pay a 5% solidarity levy.
Expats and relocants
Rules for newcomers stay the same
No bill changes the relief for people moving to Poland (ulga na powrót) or the tax residence rules. Relocants on an employment contract earning above about PLN 11,900 gross a month gain if the new scale passes. B2B contractors on 12% ryczałt with revenue under €250,000 a year are not affected by the limit cut.
Do not plan on the draft yet
FAQ
Will Poland have a 24% income tax rate in 2027?
Only if government bill print 3147 becomes law: 24% on taxable income of PLN 130,000–150,000, 12% below and 32% above. Until then the current scale (12% up to 120,000, 32% above) applies.
What is the minimum wage in Poland in 2027?
PLN 4,950 gross a month and PLN 32.30 an hour from 1 January 2027 (Dz.U. 2026 poz. 1213). In 2026 it is PLN 4,806.
Can I stay on ryczałt as a B2B contractor in 2027?
Under the draft, yes if your 2026 revenue is below €250,000 (about €20,800 a month); otherwise you move to the scale or 19% liniowy. Until the bill passes, the €2 million limit applies.
Sources
Keep reading
Poland salary tax calculator
Gross to net with ZUS, health and PIT.
Self-employed in Poland
Ryczałt, liniowy and the scale compared.
Poland B2B ryczałt for IT contractors
The 12% lump-sum tax for developers.
Salaries in Poland
Average and minimum wage, net.
Tax changes 2027 by country
What changes next year in 50 countries.
