Personal income tax (PIT) and social security contributions (SSC) in Poland

Poland: Personal income tax (PIT) and social security contributions (SSC) was 38.25 Percentage of labour costs in 2025. ▼ Falling

Latest (2025)
38.25 Percentage of labour costs
Change on year
down 0.1%
World rank
7th
of 7 countries
All-time high
41.19 Percentage of labour costs
in 2006
All-time low
36.11 Percentage of labour costs
in 2009
Years of data
26
2000–2025

Personal income tax (PIT) and social security contributions (SSC) in Poland, 2000–2025

0102030402000201220252000: 40.5 Percentage of labour costs2001: 40.5 Percentage of labour costs2002: 40.5 Percentage of labour costs2003: 40.7 Percentage of labour costs2004: 40.9 Percentage of labour costs2005: 41 Percentage of labour costs2006: 41.2 Percentage of labour costs2007: 40.3 Percentage of labour costs2008: 36.9 Percentage of labour costs2009: 36.1 Percentage of labour costs2010: 36.1 Percentage of labour costs2011: 36.1 Percentage of labour costs2012: 37.2 Percentage of labour costs2013: 37.2 Percentage of labour costs2014: 37.2 Percentage of labour costs2015: 37.2 Percentage of labour costs2016: 37 Percentage of labour costs2017: 37 Percentage of labour costs2018: 37 Percentage of labour costs2019: 36.8 Percentage of labour costs2020: 36.2 Percentage of labour costs2021: 36.2 Percentage of labour costs2022: 38.3 Percentage of labour costs2023: 38.3 Percentage of labour costs2024: 38.3 Percentage of labour costs2025: 38.2 Percentage of labour costs

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.

Analysis

The most recent figure for personal income tax (pit) and social security contributions (ssc) in Poland is 38.25 Percentage of labour costs, measured in 2025.

That represents a change of down 0.1% on the previous year and up 2.8% over ten years.

Over the whole period, personal income tax (pit) and social security contributions (ssc) in Poland peaked at 41.19 Percentage of labour costs in 2006 and was at its lowest, 36.11 Percentage of labour costs, in 2009.

The long-run direction has been consistently falling across the 26 years of available data.

Personal income tax (PIT) and social security contributions (SSC) in Poland, year by year

Annual values for Personal income tax (PIT) and social security contributions (SSC) - marginal rates on gross wage earnings — Tax wedge in Poland, 2000 to 2025.
Year Percentage of labour costs Change
2000 40.48 Percentage of labour costs
2001 40.48 Percentage of labour costs +0.0%
2002 40.48 Percentage of labour costs +0.0%
2003 40.69 Percentage of labour costs +0.5%
2004 40.86 Percentage of labour costs +0.4%
2005 41.04 Percentage of labour costs +0.4%
2006 41.19 Percentage of labour costs +0.4%
2007 40.34 Percentage of labour costs -2.1%
2008 36.86 Percentage of labour costs -8.6%
2009 36.11 Percentage of labour costs -2.0%
2010 36.11 Percentage of labour costs +0.0%
2011 36.11 Percentage of labour costs +0.0%
2012 37.21 Percentage of labour costs +3.0%
2013 37.21 Percentage of labour costs +0.0%
2014 37.21 Percentage of labour costs +0.0%
2015 37.21 Percentage of labour costs +0.0%
2016 37.01 Percentage of labour costs -0.5%
2017 37.01 Percentage of labour costs +0.0%
2018 37.01 Percentage of labour costs +0.0%
2019 36.83 Percentage of labour costs -0.5%
2020 36.24 Percentage of labour costs -1.6%
2021 36.24 Percentage of labour costs +0.0%
2022 38.28 Percentage of labour costs +5.6%
2023 38.28 Percentage of labour costs -0.0%
2024 38.28 Percentage of labour costs -0.0%
2025 38.25 Percentage of labour costs -0.1%

Averages by decade

DecadeAverage LowestHighest Years
2000s 39.85 Percentage of labour costs 36.11 Percentage of labour costs 41.19 Percentage of labour costs 10
2010s 36.89 Percentage of labour costs 36.11 Percentage of labour costs 37.21 Percentage of labour costs 10
2020s 37.59 Percentage of labour costs 36.24 Percentage of labour costs 38.28 Percentage of labour costs 6

Countries ranked near Poland

  1. 4 France 58.18 Percentage of labour costs compare
  2. 4 Türkiye 48.29 Percentage of labour costs compare
  3. 5 Latvia 46.05 Percentage of labour costs compare
  4. 5 Luxembourg 57.37 Percentage of labour costs compare
  5. 6 Estonia 42.64 Percentage of labour costs compare
  6. 6 Finland 56.45 Percentage of labour costs compare
  7. 7 Ireland 52.42 Percentage of labour costs compare
  8. 8 Greece 50.21 Percentage of labour costs compare
  9. 9 Norway 49.91 Percentage of labour costs compare
  10. 10 Spain 49.66 Percentage of labour costs compare

See the full ranking of 38 places →

More economy & growth data for Poland

All data for Poland →

Frequently asked questions

What is personal income tax (pit) and social security contributions (ssc) in Poland?
Personal income tax (pit) and social security contributions (ssc) in Poland was 38.25 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest personal income tax (pit) and social security contributions (ssc) recorded in Poland?
The highest recorded value was 41.19 Percentage of labour costs in 2006.
What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Poland?
The lowest recorded value was 36.11 Percentage of labour costs in 2009.
How does Poland rank for personal income tax (pit) and social security contributions (ssc)?
Poland ranks 7th out of 7 countries with data for 2025.
Is personal income tax (pit) and social security contributions (ssc) rising or falling in Poland?
Over the last ten years it is up 2.8%. The long-run trend across the full record is falling.
Where does this Poland data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) and social security contributions (SSC) - marginal rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) and social security contributions (SSC) in Poland. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 12 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-and-social-security-contributions-ssc-marginal-rates-on-gross/poland-2/

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About this data

Indicator
Personal income tax (PIT) and social security contributions (SSC) - marginal rates on gross wage earnings — Tax wedge
Unit
Percentage of labour costs
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

Marginal personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household