Poland's 2026 Tax Updates Impact Income Earners and Pet Owners

Poland will retain its two‑tier personal income tax system in 2026, with a 12% rate on the first 120,000 zł and a 32% rate on earnings above that level. The tax‑free allowance remains at 30,000 zł. A supplementary 4% levy applies to income exceeding 1 million zł. Joint filing for married couples allows the 12% threshold to be combined, effectively raising the lower‑rate limit to 240,000 zł for two earners.

Local authorities continue to charge a municipal dog tax, with the national ceiling raised to 186.29 zł per year in 2026, a 4.5% increase. The tax does not apply to cats. Exemptions cover seniors, the disabled, guide‑dog owners and certain large‑area landholders. Purchases of dogs or cats above 1,000 zł trigger a 2% civil‑law transaction tax (PCC). The government also plans to launch the National Register of Marked Dogs and Cats (KROPiK) within the next few years, requiring micro‑chip registration of all new pets to combat stray‑animal problems.