Taxation under general rules, also known as the tax scale, is the basic form of settling personal income tax in Poland. Income above the tax-free amount of PLN 30,000 falls into the first bracket and is taxed at 12%, and any excess over PLN 120,000 falls into the second bracket at 32%. This form allows all available reliefs to be combined and permits joint settlement with a spouse.
Who general rules are intended for
Natural persons who are not entrepreneurs — employees on an employment contract, mandate contractors, old-age and disability pensioners — use the tax scale by operation of law. An entrepreneur running a sole proprietorship (JDG) is taxed under the scale unless they file a notice choosing the flat tax (podatek liniowy) or ryczałt (lump-sum tax on recorded revenue). General rules are usually favourable for people with lower and middle incomes, for families and for taxpayers who want to make use of reliefs such as the child relief, rehabilitation relief, thermomodernisation relief, child relief, senior relief or the family 4+ relief.
How the tax scale works in 2026
The progression mechanism is simple: the higher rate applies only to the part of income exceeding the PLN 120,000 threshold. Income up to PLN 120,000 remains taxed at 12%.
| Annual income | Tax |
|---|---|
| up to PLN 120,000 | 12% × income − PLN 3,600 (tax-reducing amount) |
| above PLN 120,000 | PLN 10,800 + 32% × (income − PLN 120,000) |
The tax-free amount in 2026 is PLN 30,000. It corresponds to a tax-reducing amount of PLN 3,600 (12% × PLN 30,000), which reduces the tax due in the first bracket.
Calculation examples
Example 1. Ms Anna earned PLN 90,000 in income from employment in 2026. Her tax is 12% × PLN 90,000 − PLN 3,600 = PLN 10,800 − PLN 3,600 = PLN 7,200.
Example 2. Mr Marek, running a sole proprietorship, earned PLN 180,000 in income. The tax is calculated in two steps: PLN 10,800 + 32% × (PLN 180,000 − PLN 120,000) = PLN 10,800 + PLN 19,200 = PLN 30,000.
Health contribution on the scale in 2026
An entrepreneur on general rules pays a health contribution of 9% of income. Unlike for ryczałt and the flat tax, this contribution cannot be deducted from either tax or income. In 2026 this rule continues the regime introduced on 1 January 2022 by the PIT amendment package. The minimum health contribution base for entrepreneurs is PLN 432.54 per month in the contribution year from 1 February 2026 to 31 January 2027 (9% of the minimum wage of PLN 4,806).
PIT advances and deadlines
The entrepreneur calculates the tax advance cumulatively, deducting the costs of obtaining revenue and social insurance contributions (if not treated as costs) from revenue. The tax on the resulting tax base is calculated according to the scale and reduced by the sum of advances from previous periods.
- Monthly advances — due by the 20th day of the month following the settlement month (e.g. for March, by 20 April).
- Quarterly advances — available for small taxpayers and those starting a business; due by the 20th day of the month following the quarter (by 20 April, 20 July, 20 October and 20 January).
The advance for December or Q4 may be paid by the deadline for filing the annual return, provided the income is settled on PIT-36.
Annual return — PIT-36 and joint settlement
An entrepreneur settling on the scale files PIT-36. Returns are accepted from 15 February — and for the year 2026 the final deadline is 30 April 2027. A person employed on a contract or receiving other income on which a remitter withheld advances files PIT-37.
General rules allow several solutions that reduce the effective burden:
- Joint settlement of spouses — the tax is calculated on half of the combined income and multiplied by two, which is beneficial when the spouses' incomes are unequal.
- Settlement as a single parent raising a child — on the same principle.
- The full catalogue of reliefs and deductions, including the child relief, rehabilitation relief, thermomodernisation relief, R&D relief, IP Box relief and the deduction of donations.
When general rules are more profitable than the flat tax or ryczałt
The choice of form of taxation depends on the structure of revenue and costs, planned reliefs and family situation. The scale usually works best when:
- annual income fits within the first bracket and the taxpayer takes advantage of the PLN 30,000 tax-free amount;
- the entrepreneur plans a joint settlement with a spouse or wants to use the child relief;
- the business generates high costs of obtaining revenue that ryczałt does not take into account;
- the entrepreneur wants to claim reliefs available only on the scale (e.g. rehabilitation relief, senior relief, family 4+).
If income exceeds the PLN 120,000 threshold and there is no possibility of using reliefs or joint settlement, it is worth comparing the scale with the flat tax at 19%. Ryczałt may be profitable when business running costs are low and the revenue structure is stable.
How to change the form of taxation in 2026
The form of taxation is changed by updating the entry in CEIDG (form CEIDG-1) or by a written statement filed with the head of the tax office. The statutory deadline is by the 20th day of the month following the one in which the entrepreneur recorded the first revenue in the tax year; if the first revenue appears in December — by the end of the year. In practice most entrepreneurs make the choice by 20 February.
How Good Balance can help
Choosing the form of taxation is a decision that affects the amount of tax, the health contribution and record-keeping obligations throughout the year. The Good Balance team compares the options based on client data, prepares simulations and runs ongoing settlements. See our sole proprietorship services, and entrepreneurs who need full records are welcome to our simplified accounting services. Related articles: flat tax 19% and ryczałt on recorded revenue.