Poland
Poland mandate contract 2026
Polish mandate contract (Umowa zlecenie) in 2026: student under 26, sole source of income, or alongside an employment contract.
Open calculatorPIT-0 young-person relief (Poland)
In Poland, employees and mandate contractors under the age of 26 are exempt from PIT income tax up to an annual gross revenue ceiling of 85,528 zł (art. 21(1)(148) of the PIT Act). The calculator shows your remaining tax-free room, the part of your next payment still covered, and the yearly value of the relief on an employment contract: the difference between annual PIT without and with the relief under the 12%/32% scale (120,000 zł threshold, 30,000 zł tax-free amount), with 13.71% employee social contributions and 3,000 zł of annual employee costs.
Total gross revenue from employment and mandate contracts since January (before ZUS contributions) — this is what uses up the 85,528 zł ceiling.
zł
Your next gross payment. The calculator shows how much of it still fits under the exemption ceiling.
zł
Total gross revenue you expect this year — at least what you have earned plus the next payment. Annual PIT with and without the relief is computed from it.
zł
Remaining PIT-0 ceiling
45,528 zł
Part of the next payment covered by the relief
8,000 zł
Annual PIT without the relief (employment contract)
5,981 zł
Annual PIT with the relief
0 zł
Yearly value of the relief
5,981 zł
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The value is the difference between annual PIT without and with the relief for an employee (one employer, 12 months): 12%/32% scale with the 120,000 zł threshold and 3,600 zł reducing amount (30,000 zł tax-free amount), 13.71% social contributions and 3,000 zł of annual employee costs. Contributions on exempt revenue are not deductible (art. 26(1)(2) of the PIT Act) and employee costs apply only to the taxable part (art. 22(3b)). The 85,528 zł cap applies to gross revenue; revenue above it still benefits from the tax-free amount. Up to roughly 38,000 zł of annual revenue the relief does not change annual tax (it would be zero anyway thanks to the tax-free amount) — the employer simply withholds no advances. Health contribution, other reliefs and the annual contribution base cap are not modelled; for mandate contracts (20% costs, different ZUS rules) the result is indicative.
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Educational estimate only. Not medical, tax, legal or financial advice.