DoubleTaxationImpostos sobre o salário: Polônia
Quanto se paga de impostos e contribuições sobre um salário (Polônia), quanto sobra líquido e quais regimes tributários especiais existem.
Cálculo para um salário bruto de € 60.000 por ano
| Salário bruto | PLN 252.738 ≈ € 60.000 |
|---|---|
| Imposto de renda | |
| Podatek dochodowy od osób fizycznych | PLN 41.228 ≈ € 9.788 |
| Contribuições do empregado | |
| Składka na ubezpieczenie emerytalne | PLN 24.667 ≈ € 5.856 |
| Składka na ubezpieczenia rentowe | PLN 3.791 ≈ € 900 |
| Składka na ubezpieczenie chorobowe | PLN 6.192 ≈ € 1.470 |
| Składka na ubezpieczenie zdrowotne | PLN 19.628 ≈ € 4.660 |
| Salário líquido | PLN 157.232 ≈ € 37.327 |
| Contribuições e tributos do empregador | |
| Składka na ubezpieczenie emerytalne | PLN 24.667 ≈ € 5.856 |
| Składka na ubezpieczenia rentowe | PLN 16.428 ≈ € 3.900 |
| Składka na ubezpieczenie wypadkowe | PLN 4.221 ≈ € 1.002 |
| Składka na Fundusz Pracy i Fundusz Solidarnościowy | PLN 6.192 ≈ € 1.470 |
| Składka na Fundusz Gwarantowanych Świadczeń Pracowniczych | PLN 253 ≈ € 60 |
| Custo total para o empregador | PLN 304.499 ≈ € 72.288 |
Só é considerada uma parte dos tributos e encargos diretos do país: o imposto de renda sobre o trabalho e as contribuições obrigatórias. Não são considerados: impostos sobre o patrimônio e os imóveis; impostos sobre dividendos, juros e outros rendimentos de capital; impostos sobre heranças e doações; tributos indiretos como o IVA, os impostos seletivos e os impostos de importação.
Valores oficiais da OCDE para o salário médio (Taxing Wages 2026, dados de 2025): carga tributária do empregado 24,4 %, com encargos do empregador 35,0 %. OECD
Regimes tributários especiais
Esses regimes não estão incluídos no cálculo acima: cada um tem condições próprias.
Ryczałt od przychodów ewidencjonowanych
Para quem: Sole traders (JDG) and partners in partnerships whose revenue in the prior year did not exceed EUR 2,000,000 (no limit in the first year of business).
Tax on revenue with no deduction of costs at rates from 2% to 17% depending on activity: e.g. 12% — software and IT consulting, 14% — healthcare, architecture, engineering, 15% — consulting and other listed services, 17% — liberal professions, 8.5% — most other services (12.5% above PLN 100,000 for some), 3% — trade and catering; health contribution is a flat amount by revenue band.
Podatek liniowy 19%
Para quem: Sole traders who elect this method; the right is lost if services are provided to a current or former employer that the taxpayer performed for it under an employment contract in the same tax year.
19% of profit (revenue minus costs) regardless of amount, without the tax-reducing amount and most reliefs; health contribution 4.9% of profit (subject to a minimum), deductible from income up to an annual limit; above PLN 1,000,000 — 4% solidarity levy.
IP Box (preferencyjne opodatkowanie dochodów z kwalifikowanych praw własności intelektualnej)
Para quem: Entrepreneurs (including software developers running a JDG) who create, develop or improve qualifying IP rights within their own R&D activity: patents, utility models, industrial designs, copyright in computer software, etc.
5% on qualified income from qualifying IP rights (income × nexus ratio); other income is taxed under the chosen method (scale or 19%); separate records of income and costs per IP right are required.
Base legal: Ustawa o podatku dochodowym od osób fizycznych, art. 30ca–30cb (t.j. Dz.U. 2026 poz. 592)
Ulga dla młodych (zerowy PIT dla osób do 26. roku życia)
Para quem: Persons under 26 with income from employment, mandate contracts (umowa zlecenia), graduate internships and apprenticeships, and maternity allowance.
PIT exemption for income up to PLN 85,528 a year (a joint limit shared with the return, 4+ family and working senior reliefs); ZUS and health contributions remain payable in full.
Base legal: Ustawa o podatku dochodowym od osób fizycznych, art. 21 ust. 1 pkt 148, ust. 44
Ulga na powrót
Para quem: People who move their residence to Poland and become Polish tax residents, if they had no residence in Poland for the 3 full calendar years before the move and hold Polish citizenship, the Pole’s Card or EU/EEA/Swiss citizenship, or lived before the move in the EU/EEA, Switzerland, Australia, the UK, Israel, Canada, South Korea, Mexico, New Zealand, the US, Chile or Japan, or earlier lived in Poland for at least 5 consecutive years; a residence certificate is required. Ukrainian citizens without the Pole’s Card moving straight from Ukraine who never lived in Poland for 5 years do not qualify.
PIT exemption for income from employment, mandate contracts and business (scale, 19%, IP Box or lump sum) up to PLN 85,528 a year for 4 consecutive years (from the year of the move or the next one); once in a lifetime; the limit is shared with other zero-PIT reliefs; contributions remain payable.
Ulga dla rodzin 4+
Para quem: Parents (legal guardians, foster families) who raised at least four children in the tax year.
PIT exemption for income from employment, mandate contracts and business (scale, 19%, IP Box or lump sum) up to PLN 85,528 a year (limit shared with other zero-PIT reliefs); contributions remain payable.
Base legal: Ustawa o podatku dochodowym od osób fizycznych, art. 21 ust. 1 pkt 153, ust. 44–48
Ulga dla pracujących seniorów
Para quem: Women aged 60+ and men aged 65+ who are entitled to a pension but do not draw it and are covered by social insurance on the income.
PIT exemption for income from employment, mandate contracts and business (scale, 19%, IP Box or lump sum) up to PLN 85,528 a year (limit shared with other zero-PIT reliefs); contributions remain payable.
Base legal: Ustawa o podatku dochodowym od osób fizycznych, art. 21 ust. 1 pkt 154, ust. 44
Karta podatkowa
Para quem: Only entrepreneurs who used the tax card as of 31.12.2021 and have not since opted out or lost the right; closed to new taxpayers since 2022.
Fixed tax set by the tax office by type of activity (small services, crafts, retail), number of employees and town size; not available to people relocating to Poland.
Base legal: Ustawa o zryczałtowanym podatku dochodowym, art. 23, art. 25 ust. 1 pkt 1 (t.j. Dz.U. 2025 poz. 843)
Ryczałt od przychodów zagranicznych osób przenoszących miejsce zamieszkania na terytorium Rzeczypospolitej Polskiej
Para quem: People who move their residence to Poland and become Polish tax residents, if they had no residence in Poland for at least 5 of the 6 years before the year of the move; their family members on reduced terms.
Instead of PIT on all foreign income — a flat PLN 200,000 a year (prorated by months of residence in the year of the move; PLN 100,000 for a family member). From the year after the move you must spend at least PLN 100,000 a year on specified purposes (economy, science, education, culture, sport). Polish-source income is taxed under the normal rules.
Base legal: Ustawa o podatku dochodowym od osób fizycznych, art. 30j–30p (t.j. Dz.U. 2026 poz. 592)
Ulga na start
Para quem: Individuals starting a business for the first time or restarting it at least 60 months after it was last suspended or closed, who do not work for a former employer for whom they did the same work under an employment contract in the current or previous year.
For the first 6 months of business — no compulsory ZUS social insurance (pension, disability, sickness and accident contributions). PIT and the health contribution are paid as usual.
Base legal: Ustawa z 6.03.2018 – Prawo przedsiębiorców, art. 18 (t.j. Dz.U. 2025 poz. 1480)
Residência fiscal
Critérios de residência fiscal: Polônia
- O seu centro de interesses vitais está na Polônia — nos termos do art. 3 ust. 1a da lei do PIT, você é residente fiscal na Polônia e tributado sobre a renda mundial.
- O seu centro de interesses econômicos está na Polônia — pela lei polonesa isso basta, mesmo que a sua família more no Brasil: você é residente fiscal na Polônia.
- Você permaneceu na Polônia mais de 183 dias no ano fiscal — nos termos do art. 3 ust. 1a pkt 2 da lei do PIT, é residente fiscal na Polônia; o tipo de visto ou de autorização de residência não importa.
Premissas
- Cálculo pela metodologia da OCDE (Taxing Wages): imposto de renda, incluindo tributos locais, e contribuições do empregado; pessoa solteira sem filhos, ano-calendário de 2026, câmbio do BCE de 2 de janeiro de 2026.
- Employment contract (umowa o pracę), one workplace in the town of residence: work expenses PLN 250 a month (PLN 3,000 a year); PIT-2 filed (tax-reducing amount PLN 3,600 a year); aged 26+, no youth, 4+ family or senior reliefs; PPK excluded (voluntary). Gross is the annual amount including bonuses and 13th-month pay (taxed as ordinary wages).
- PIT base — gross minus all employee ZUS contributions (pension, disability, sickness) and work expenses; health contribution 9% of gross minus those contributions, not deductible from tax; OECD classifies it as an employee contribution.
- The pension (emerytalne) contribution is included in full — 9.76% from the employee and 9.76% from the employer, as actually withheld from pay. The OECD excludes the part paid to OFE or the ZUS sub-account (3.65 pp on each side) from taxes, so our figure for Poland is higher than the OECD's.
- Pension, disability, Labour/Solidarity Fund and FGŚP contributions capped at 30 times the projected average wage (PLN 282,600 for 2026); sickness, accident and health contributions uncapped. Accident insurance at 1.67% (rate for payers with up to 9 insured; OECD uses an average of 1.14%).
- Annual calculation without rounding monthly PIT advances to whole zloty (difference of a few zloty a year).
- Tributos locais — localidade: Poland (national rates; no local income tax)
- Período de apuração: 2026-01-01 – 2026-12-31
- Câmbio: 1 EUR = 4.2123 PLN (ECB euro foreign exchange reference rate (PLN), 02/01/2026)
Fontes
- Ustawa o podatku dochodowym od osób fizycznych (t.j. Dz.U. 2026 poz. 592): art. 22 ust. 2 (KUP), art. 26 ust. 1 pkt 2 (odliczenie składek), art. 27 ust. 1 (skala 12 % / 32 %, kwota zmniejszająca 3 600 zł), art. 30h (danina solidarnościowa)
- Ustawa o systemie ubezpieczeń społecznych (t.j. Dz.U. 2026 poz. 199): art. 16 (podział składek), art. 19 ust. 1 (limit 30-krotności), art. 20 ust. 2, art. 22 (stopy, część OFE/subkonto 2,92 % + 4,38 %)
- ZUS: kwota rocznego ograniczenia podstawy wymiaru składek w 2026 r. — 282 600 zł (M.P. 2025 poz. 1206)
- ZUS: wysokość składek 2026 (emerytalne 19,52 %, rentowe 8 %, chorobowe 2,45 %, wypadkowe 1,67 %, FP i FS 2,45 %)
- Ustawa o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych (t.j. Dz.U. 2025 poz. 1461): art. 79 ust. 1 (9 %), art. 81 ust. 1, 5, 6
- Podatnik.info: całkowity koszt zatrudnienia pracownika w 2026 r. (FGŚP 0,10 %)
- OECD Taxing Wages 2026, Poland (NTCP part of the składka emerytalna, 3.65 pp; classification of the składka zdrowotna)
Dados verificados: 01/11/2026. Cálculo indicativo para um caso típico. Não constitui consultoria tributária.