If you make 40 000 zł a year living in Poland, you will be taxed 10 748 zł. That means that your net pay will be 29 252 zł per year, or 2 438 zł per month. Your average tax rate is 26.9% and your marginal tax rate is 29.5%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 zł in your salary will be taxed 29.45 zł, hence, your net pay will only increase by 70.55 zł.
A 1 000 zł bonus will generate an extra 706 zł of net incomes. A 5 000 zł bonus will generate an extra 3 528 zł of net incomes.
NOTE* Withholding is calculated based on the Polska tables of Poland, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.