{"data":{"asOf":"2024","latestYear":2024,"firstYear":2019,"publishedOn":"2026-01-15","dataChangedAt":"2026-11-12T22:51:21.212Z","publisher":"Ministerstwo Finansów","attribution":"Ministerstwo Finansów, informacja dotycząca rozliczenia podatku dochodowego od osób fizycznych","license":"CC0 1.0 (Ministerstwo Finansów, seria na dane.gov.pl, zbiór 191); dokument urzędowy","termsUrl":"https://dane.gov.pl/pl/dataset/191","sourceUrl":"https://podatki.gov.pl/poradniki-i-informatory/informacja-dotyczaca-rozliczenia-podatku-dochodowego-od-osob-fizycznych","units":{"metrics":"keys form_* and ending _taxpayers, _returns, _children, _payers, _relief, _spouses, _parents = number of people or returns; _mln = PLN million; _pln = PLN; _pct = percent","brackets":"the tax scale has two brackets; upper = income above thresholdPln; shares in % of scale taxpayers and of scale tax due","pitTopBracketMultiplier":"finwire_pit_top_bracket_multiplier: share of the upper bracket in scale tax due divided by its share in the number of scale taxpayers"},"latest":{"year":2024,"sourceUrl":"https://podatki.gov.pl/media/sj0bmwos/informacja-dotycz%C4%85ca-rozliczenia-pit-za-2024.pdf","ryczaltSourceUrl":"https://podatki.gov.pl/media/htglabgr/informacja-rycza%C5%82t-za-2024.pdf","metrics":{"scale_taxpayers":25582561,"scale_filed":24235607,"scale_pension_authority":1346954,"joint_spouses":8701746,"single_parents":599169,"young_relief":1293376,"return_relief":22631,"family4_relief":70942,"senior_relief":157597,"form_pit36":2842233,"form_pit36s":1284,"form_pit36l":557257,"form_pit36ls":1361,"form_pit37":21392090,"form_pit38":970943,"form_pit39":78416,"bracket_threshold_pln":120000,"bracket1_taxpayers":23645782,"bracket2_taxpayers":1935495,"bracket_total_taxpayers":25581277,"bracket2_income_share_pct":23.5,"bracket2_tax_share_pct":48.7,"income_mln":1635944,"taxable_income_mln":1483066,"tax_due_mln":112387,"burden_effective_pct":7.51,"avg_income_pln":58538,"avg_tax_pln":4393,"tax_due_payers":17864334,"to_pay_mln":6605.437,"overpayment_mln":19881.914,"social_contrib_taxpayers":13652223,"ikze_taxpayers":303771,"ikze_mln":2112.037,"ikze_avg_pln":6953,"thermo_taxpayers":298733,"thermo_mln":5150.801,"thermo_avg_pln":17242,"internet_taxpayers":450971,"internet_mln":288.839,"internet_avg_pln":640,"rehab_taxpayers":1201209,"rehab_mln":3956.328,"rehab_avg_pln":3294,"opp_donation_taxpayers":539069,"opp_donation_mln":512.317,"opp_donation_avg_pln":950,"blood_donation_taxpayers":193937,"blood_donation_mln":43.873,"blood_donation_avg_pln":226,"religious_donation_taxpayers":189379,"religious_donation_mln":302.535,"religious_donation_avg_pln":1598,"union_dues_taxpayers":1244264,"union_dues_mln":578.28,"union_dues_avg_pln":465,"child_relief_taxpayers":4410760,"child_relief_children":6993942,"child_relief_mln":7030.688,"child_relief_avg_pln":1594,"child_relief_per_child_pln":1005,"child_relief_deducting":3064532,"child_relief_refund_taxpayers":1783791,"child_relief_refund_mln":2310.468,"linear_income_mln":164581,"linear_avg_income_pln":295341,"linear_tax_due_mln":29666,"pit38_income_mln":18637,"pit38_tax_due_mln":3352,"pit38_tax_payers":539234,"crypto_income_mln":1026,"crypto_taxpayers":18545,"pit39_income_mln":13168,"pit39_avg_income_pln":167930,"pit39_exempt_taxpayers":58020,"pit39_tax_due_mln":219,"ryczalt_returns":2091556,"ryczalt_business_returns":1018148,"ryczalt_rental_only_returns":1073192,"ryczalt_revenue_mln":317506.195}},"previous":{"year":2023,"sourceUrl":"https://podatki.gov.pl/media/mvrblncn/informacja-pit-za-2023.pdf","ryczaltSourceUrl":"https://podatki.gov.pl/media/fazhoi1z/informacja-rycza%C5%82t-za-2023-r.pdf","metrics":{"scale_taxpayers":25516826,"scale_filed":24519932,"scale_pension_authority":996894,"joint_spouses":8667900,"single_parents":567270,"young_relief":1285403,"return_relief":14732,"family4_relief":66935,"senior_relief":142076,"form_pit36":2812028,"form_pit36s":1534,"form_pit36l":560704,"form_pit36ls":1513,"form_pit37":21706370,"form_pit38":466976,"form_pit39":73450,"bracket_threshold_pln":120000,"bracket1_taxpayers":24194736,"bracket2_taxpayers":1320556,"bracket_total_taxpayers":25515292,"bracket2_income_share_pct":18.75,"bracket2_tax_share_pct":44.74,"income_mln":1435814,"taxable_income_mln":1301280,"tax_due_mln":87753,"burden_effective_pct":6.67,"avg_income_pln":51540,"avg_tax_pln":3439,"tax_due_payers":16103136,"to_pay_mln":4857.476,"overpayment_mln":18679.846,"social_contrib_taxpayers":13591503,"ikze_taxpayers":244946,"ikze_mln":1437.969,"ikze_avg_pln":5871,"thermo_taxpayers":338058,"thermo_mln":5891.28,"thermo_avg_pln":17427,"internet_taxpayers":423832,"internet_mln":265.273,"internet_avg_pln":626,"rehab_taxpayers":1088151,"rehab_mln":3424.177,"rehab_avg_pln":3147,"opp_donation_taxpayers":481062,"opp_donation_mln":429.624,"opp_donation_avg_pln":893,"blood_donation_taxpayers":183658,"blood_donation_mln":41.455,"blood_donation_avg_pln":226,"religious_donation_taxpayers":176365,"religious_donation_mln":272.133,"religious_donation_avg_pln":1543,"union_dues_taxpayers":1204781,"union_dues_mln":491.748,"union_dues_avg_pln":408,"child_relief_taxpayers":4683964,"child_relief_children":7001591,"child_relief_mln":7139.76,"child_relief_avg_pln":1524,"child_relief_per_child_pln":1020,"child_relief_deducting":3018404,"child_relief_refund_taxpayers":2223817,"child_relief_refund_mln":2772.68,"linear_income_mln":170704,"linear_avg_income_pln":304445,"linear_tax_due_mln":30906,"pit38_income_mln":16021,"pit38_tax_due_mln":2870,"pit38_tax_payers":200854,"crypto_income_mln":444,"pit39_income_mln":9505,"pit39_avg_income_pln":129408,"pit39_exempt_taxpayers":54341,"pit39_tax_due_mln":175,"ryczalt_returns":1979545,"ryczalt_business_returns":963137,"ryczalt_rental_only_returns":1016222,"ryczalt_revenue_mln":275548.471}},"brackets":[{"year":2019,"thresholdPln":85528,"lowerTaxpayers":24280283,"upperTaxpayers":1234363,"upperTaxpayersPct":4.84,"upperTaxSharePct":32.12,"upperIncomeSharePct":18.71,"multiplier":6.64},{"year":2020,"thresholdPln":85528,"lowerTaxpayers":22647587,"upperTaxpayers":1320821,"upperTaxpayersPct":5.51,"upperTaxSharePct":35.06,"upperIncomeSharePct":19.98,"multiplier":6.36},{"year":2021,"thresholdPln":85528,"lowerTaxpayers":22328155,"upperTaxpayers":1751454,"upperTaxpayersPct":7.27,"upperTaxSharePct":39.84,"upperIncomeSharePct":23.89,"multiplier":5.48},{"year":2022,"thresholdPln":120000,"lowerTaxpayers":23759309,"upperTaxpayers":738387,"upperTaxpayersPct":3.01,"upperTaxSharePct":38.86,"upperIncomeSharePct":14.24,"multiplier":12.89},{"year":2023,"thresholdPln":120000,"lowerTaxpayers":24194736,"upperTaxpayers":1320556,"upperTaxpayersPct":5.18,"upperTaxSharePct":44.74,"upperIncomeSharePct":18.75,"multiplier":8.64},{"year":2024,"thresholdPln":120000,"lowerTaxpayers":23645782,"upperTaxpayers":1935495,"upperTaxpayersPct":7.57,"upperTaxSharePct":48.7,"upperIncomeSharePct":23.5,"multiplier":6.44}],"reliefs":[{"key":"union_dues","label":"Składki na związki zawodowe","basis":"art. 26 ust. 1 pkt 2c","taxpayers":1244264,"amountMln":578.28,"avgPln":465,"previousYearTaxpayers":1204781,"changePct":3.3},{"key":"rehab","label":"Ulga rehabilitacyjna (wydatki osób z niepełnosprawnością)","basis":"art. 26 ust. 1 pkt 6","taxpayers":1201209,"amountMln":3956.328,"avgPln":3294,"previousYearTaxpayers":1088151,"changePct":10.4},{"key":"opp_donation","label":"Darowizny na organizacje pożytku publicznego","basis":"art. 26 ust. 1 pkt 9 lit. a","taxpayers":539069,"amountMln":512.317,"avgPln":950,"previousYearTaxpayers":481062,"changePct":12.1},{"key":"internet","label":"Ulga na internet","basis":"art. 26 ust. 1 pkt 6a","taxpayers":450971,"amountMln":288.839,"avgPln":640,"previousYearTaxpayers":423832,"changePct":6.4},{"key":"ikze","label":"Wpłaty na IKZE (indywidualne konto zabezpieczenia emerytalnego)","basis":"art. 26 ust. 1 pkt 2b","taxpayers":303771,"amountMln":2112.037,"avgPln":6953,"previousYearTaxpayers":244946,"changePct":24},{"key":"thermo","label":"Ulga termomodernizacyjna (ocieplenie i ogrzewanie domu)","basis":"art. 26h","taxpayers":298733,"amountMln":5150.801,"avgPln":17242,"previousYearTaxpayers":338058,"changePct":-11.6},{"key":"blood_donation","label":"Darowizny krwiodawców (oddana krew)","basis":"art. 26 ust. 1 pkt 9 lit. c","taxpayers":193937,"amountMln":43.873,"avgPln":226,"previousYearTaxpayers":183658,"changePct":5.6},{"key":"religious_donation","label":"Darowizny na cele kultu religijnego","basis":"art. 26 ust. 1 pkt 9 lit. b","taxpayers":189379,"amountMln":302.535,"avgPln":1598,"previousYearTaxpayers":176365,"changePct":7.4}],"pitTopBracketMultiplier":{"id":"finwire_pit_top_bracket_multiplier","name":"Mnożnik drugiego progu PIT finwire","methodVersion":1,"period":"2024","value":6.44,"history":[{"period":"2019","value":6.64},{"period":"2020","value":6.36},{"period":"2021","value":5.48},{"period":"2022","value":12.89},{"period":"2023","value":8.64},{"period":"2024","value":6.44}]},"years":[{"year":2022,"sourceUrl":"https://podatki.gov.pl/media/nlkhiuer/informacja-pit-za-2022-r.pdf","ryczaltSourceUrl":"https://podatki.gov.pl/media/c4tbfgh4/informacja-dot-rycza%C5%82tu-za-2022.pdf","metrics":{"scale_taxpayers":25603824,"scale_filed":21918468,"scale_pension_authority":3685356,"joint_spouses":8367522,"single_parents":545309,"young_relief":1370080,"return_relief":7942,"family4_relief":63781,"senior_relief":127902,"form_pit36":2907678,"form_pit36s":1634,"form_pit36l":528656,"form_pit36ls":1475,"form_pit37":19009156,"form_pit38":410012,"form_pit39":67336,"bracket_threshold_pln":120000,"bracket1_taxpayers":23759309,"bracket2_taxpayers":738387,"bracket_total_taxpayers":24497696,"bracket2_income_share_pct":14.24,"bracket2_tax_share_pct":38.86,"income_mln":1220242,"taxable_income_mln":1099384,"tax_due_mln":64502,"burden_effective_pct":5.78,"avg_income_pln":45525,"avg_tax_pln":2633,"tax_due_payers":10243338,"to_pay_mln":2796.183,"overpayment_mln":23914.856,"social_contrib_taxpayers":13599814,"ikze_taxpayers":232565,"ikze_mln":1150.707,"ikze_avg_pln":4948,"thermo_taxpayers":440549,"thermo_mln":8232.199,"thermo_avg_pln":18686,"internet_taxpayers":424601,"internet_mln":258.637,"internet_avg_pln":609,"rehab_taxpayers":885638,"rehab_mln":2677.763,"rehab_avg_pln":3024,"opp_donation_taxpayers":501673,"opp_donation_mln":406.469,"opp_donation_avg_pln":810,"blood_donation_taxpayers":171908,"blood_donation_mln":37.948,"blood_donation_avg_pln":221,"religious_donation_taxpayers":164085,"religious_donation_mln":238.262,"religious_donation_avg_pln":1452,"union_dues_taxpayers":1135186,"union_dues_mln":380.06,"union_dues_avg_pln":335,"child_relief_taxpayers":4679523,"child_relief_children":6938345,"child_relief_mln":7064.84,"child_relief_avg_pln":1510,"child_relief_per_child_pln":1018,"child_relief_deducting":2732031,"child_relief_refund_taxpayers":2444638,"child_relief_refund_mln":3146.341,"linear_income_mln":168811,"linear_avg_income_pln":319322,"linear_tax_due_mln":30702,"pit38_income_mln":14499,"pit38_tax_due_mln":2658,"pit38_tax_payers":157996,"crypto_income_mln":757,"pit39_income_mln":8485,"pit39_avg_income_pln":126008,"pit39_tax_due_mln":168,"ryczalt_returns":1719658,"ryczalt_business_returns":878147,"ryczalt_revenue_mln":219947.086}},{"year":2023,"sourceUrl":"https://podatki.gov.pl/media/mvrblncn/informacja-pit-za-2023.pdf","ryczaltSourceUrl":"https://podatki.gov.pl/media/fazhoi1z/informacja-rycza%C5%82t-za-2023-r.pdf","metrics":{"scale_taxpayers":25516826,"scale_filed":24519932,"scale_pension_authority":996894,"joint_spouses":8667900,"single_parents":567270,"young_relief":1285403,"return_relief":14732,"family4_relief":66935,"senior_relief":142076,"form_pit36":2812028,"form_pit36s":1534,"form_pit36l":560704,"form_pit36ls":1513,"form_pit37":21706370,"form_pit38":466976,"form_pit39":73450,"bracket_threshold_pln":120000,"bracket1_taxpayers":24194736,"bracket2_taxpayers":1320556,"bracket_total_taxpayers":25515292,"bracket2_income_share_pct":18.75,"bracket2_tax_share_pct":44.74,"income_mln":1435814,"taxable_income_mln":1301280,"tax_due_mln":87753,"burden_effective_pct":6.67,"avg_income_pln":51540,"avg_tax_pln":3439,"tax_due_payers":16103136,"to_pay_mln":4857.476,"overpayment_mln":18679.846,"social_contrib_taxpayers":13591503,"ikze_taxpayers":244946,"ikze_mln":1437.969,"ikze_avg_pln":5871,"thermo_taxpayers":338058,"thermo_mln":5891.28,"thermo_avg_pln":17427,"internet_taxpayers":423832,"internet_mln":265.273,"internet_avg_pln":626,"rehab_taxpayers":1088151,"rehab_mln":3424.177,"rehab_avg_pln":3147,"opp_donation_taxpayers":481062,"opp_donation_mln":429.624,"opp_donation_avg_pln":893,"blood_donation_taxpayers":183658,"blood_donation_mln":41.455,"blood_donation_avg_pln":226,"religious_donation_taxpayers":176365,"religious_donation_mln":272.133,"religious_donation_avg_pln":1543,"union_dues_taxpayers":1204781,"union_dues_mln":491.748,"union_dues_avg_pln":408,"child_relief_taxpayers":4683964,"child_relief_children":7001591,"child_relief_mln":7139.76,"child_relief_avg_pln":1524,"child_relief_per_child_pln":1020,"child_relief_deducting":3018404,"child_relief_refund_taxpayers":2223817,"child_relief_refund_mln":2772.68,"linear_income_mln":170704,"linear_avg_income_pln":304445,"linear_tax_due_mln":30906,"pit38_income_mln":16021,"pit38_tax_due_mln":2870,"pit38_tax_payers":200854,"crypto_income_mln":444,"pit39_income_mln":9505,"pit39_avg_income_pln":129408,"pit39_exempt_taxpayers":54341,"pit39_tax_due_mln":175,"ryczalt_returns":1979545,"ryczalt_business_returns":963137,"ryczalt_rental_only_returns":1016222,"ryczalt_revenue_mln":275548.471}},{"year":2024,"sourceUrl":"https://podatki.gov.pl/media/sj0bmwos/informacja-dotycz%C4%85ca-rozliczenia-pit-za-2024.pdf","ryczaltSourceUrl":"https://podatki.gov.pl/media/htglabgr/informacja-rycza%C5%82t-za-2024.pdf","metrics":{"scale_taxpayers":25582561,"scale_filed":24235607,"scale_pension_authority":1346954,"joint_spouses":8701746,"single_parents":599169,"young_relief":1293376,"return_relief":22631,"family4_relief":70942,"senior_relief":157597,"form_pit36":2842233,"form_pit36s":1284,"form_pit36l":557257,"form_pit36ls":1361,"form_pit37":21392090,"form_pit38":970943,"form_pit39":78416,"bracket_threshold_pln":120000,"bracket1_taxpayers":23645782,"bracket2_taxpayers":1935495,"bracket_total_taxpayers":25581277,"bracket2_income_share_pct":23.5,"bracket2_tax_share_pct":48.7,"income_mln":1635944,"taxable_income_mln":1483066,"tax_due_mln":112387,"burden_effective_pct":7.51,"avg_income_pln":58538,"avg_tax_pln":4393,"tax_due_payers":17864334,"to_pay_mln":6605.437,"overpayment_mln":19881.914,"social_contrib_taxpayers":13652223,"ikze_taxpayers":303771,"ikze_mln":2112.037,"ikze_avg_pln":6953,"thermo_taxpayers":298733,"thermo_mln":5150.801,"thermo_avg_pln":17242,"internet_taxpayers":450971,"internet_mln":288.839,"internet_avg_pln":640,"rehab_taxpayers":1201209,"rehab_mln":3956.328,"rehab_avg_pln":3294,"opp_donation_taxpayers":539069,"opp_donation_mln":512.317,"opp_donation_avg_pln":950,"blood_donation_taxpayers":193937,"blood_donation_mln":43.873,"blood_donation_avg_pln":226,"religious_donation_taxpayers":189379,"religious_donation_mln":302.535,"religious_donation_avg_pln":1598,"union_dues_taxpayers":1244264,"union_dues_mln":578.28,"union_dues_avg_pln":465,"child_relief_taxpayers":4410760,"child_relief_children":6993942,"child_relief_mln":7030.688,"child_relief_avg_pln":1594,"child_relief_per_child_pln":1005,"child_relief_deducting":3064532,"child_relief_refund_taxpayers":1783791,"child_relief_refund_mln":2310.468,"linear_income_mln":164581,"linear_avg_income_pln":295341,"linear_tax_due_mln":29666,"pit38_income_mln":18637,"pit38_tax_due_mln":3352,"pit38_tax_payers":539234,"crypto_income_mln":1026,"crypto_taxpayers":18545,"pit39_income_mln":13168,"pit39_avg_income_pln":167930,"pit39_exempt_taxpayers":58020,"pit39_tax_due_mln":219,"ryczalt_returns":2091556,"ryczalt_business_returns":1018148,"ryczalt_rental_only_returns":1073192,"ryczalt_revenue_mln":317506.195}}]},"meta":{"datasetId":"pit-national","source":"Ministerstwo Finansów, Informacja dotycząca rozliczenia podatku dochodowego od osób fizycznych (podatki.gov.pl)","sourceUrl":"https://podatki.gov.pl/poradniki-i-informatory/informacja-dotyczaca-rozliczenia-podatku-dochodowego-od-osob-fizycznych","license":"Ministry of Finance official document; the same series on dane.gov.pl (dataset 191) is published under CC0 1.0. The finwire.pl compilation (bracket shares, changes, finwire_pit_top_bracket_multiplier) CC BY 4.0 with attribution to finwire.pl and the Ministry of Finance.","asOf":"2024","fetchedAt":"2026-11-14T06:19:50.706Z","citation":"Source: finwire.pl (Ministerstwo Finansów, Informacja dotycząca rozliczenia podatku dochodowego od osób fizycznych (podatki.gov.pl)), https://public-api.finwire.pl/datasets/pit-national","docsUrl":"https://public-api.finwire.pl/datasets/pit-national"}}