Poland (2025)
24.4
% of gross earnings (tax + employee contributions)
+0.3pp YoY
YoY Change
+0.3pp
percentage points
Trend
up
Series length
26
years of data

Data

Poland Income Tax and Social Contributions (2025) — source data. OECD.
Year % of gross earnings (tax + employee contributions) YoY Change
2025 24.4 +0.3pp
2024 24.1 +0.5pp
2023 23.6 +0.6pp
2022 23 -1.3pp
2021 24.3 unchanged
2020 24.3 -0.7pp
2019 25 -0.2pp
2018 25.2 +0.1pp
2017 25.1 +0.1pp
2016 25 +0.1pp
2015 24.9 unchanged
2014 24.9 +0.1pp
2013 24.8 +0.1pp
2012 24.7 +0.1pp
2011 24.6 +0.1pp
2010 24.5 +0.1pp
2009 24.4 -0.6pp
2008 25 -2.8pp
2007 27.8 -0.9pp
2006 28.7 +0.3pp

About this Dataset

Poland recorded 24.4 % of gross earnings (tax + employee contributions) in 2025. The latest change was +0.3pp. Across 2000–2025 the series ranges from 23 in 2022 to 28.7 in 2006.

This page tracks the combined personal income tax and employee social security contribution rate in Poland for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries.

Data sourced from OECD via SDMX REST API. Values use harmonised methodology intended for cross-country comparison.

Frequently Asked Questions

This page tracks the combined personal income tax and employee social security contribution rate in Poland for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries. It is published by OECD and updated annually.

The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations).

The series peaked at 28.7 % of gross earnings (tax + employee contributions) in 2006 and reached its lowest recorded value of 23 in 2022. The latest reading of 24.4 in 2025 represents a change of +0.3pp.