{"id":2610,"date":"2026-07-27T09:23:00","date_gmt":"2026-07-27T09:23:00","guid":{"rendered":"https:\/\/lbpartner.pl\/?p=2610"},"modified":"2026-07-28T08:14:52","modified_gmt":"2026-07-28T08:14:52","slug":"%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d0%b9-%d0%bf%d0%be%d1%80%d0%be%d0%b3-120-000-%d0%b7%d0%bb%d0%be%d1%82%d1%8b%d1%85-%d0%b2-2026-%d0%b3%d0%be%d0%b4%d1%83-%d1%83%d1%81%d0%bb%d0%be%d0%b2-2","status":"publish","type":"post","link":"https:\/\/lbpartner.pl\/ru\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043f\u043e\u0440\u043e\u0433 \u0432 120 000 \u0437\u043b\u043e\u0442\u044b\u0445 \u0432 2026 \u0433\u043e\u0434\u0443 \u2014 \u043a\u043e\u0433\u0434\u0430 \u0432\u044b \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 32% \u043d\u0430\u043b\u043e\u0433\u0430 \u0438 \u043a\u0430\u043a \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0434\u043e\u0445\u043e\u0434?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2610\" class=\"elementor elementor-2610\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1efb7fc2 e-flex e-con-boxed e-con e-parent\" data-id=\"1efb7fc2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-15854ef7 e-con-full e-flex e-con e-child\" data-id=\"15854ef7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2378d342 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"2378d342\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Lead Business partner<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b73a3db elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"6b73a3db\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Pr\u00f3g podatkowy 120 000 z\u0142 w 2026 roku \u2013 kiedy zap\u0142acisz 32% podatku i jak obliczy\u0107 doch\u00f3d?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d3583d elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"54d3583d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:600}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>w tym artykule wyja\u015bniamy: czym jest pr\u00f3g podatkowy 120 000 z\u0142, jak dzia\u0142a skala podatkowa, jak obliczy\u0107 podatek, kiedy zaczyna obowi\u0105zywa\u0107 stawka 32%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-71980b25 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"71980b25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:700}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d9eea3a elementor-widget elementor-widget-jkit_post_date\" data-id=\"2d9eea3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module___6a68e500e841b\" ><p class=\"post-date \">27 \u0438\u044e\u043b\u044f, 2026<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b0db00c e-flex e-con-boxed e-con e-parent\" data-id=\"7b0db00c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7ab31019 e-con-full e-flex e-con e-child\" data-id=\"7ab31019\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19e9ddc1 elementor-widget-tablet_extra__width-initial elementor-widget elementor-widget-heading\" data-id=\"19e9ddc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co oznacza pr\u00f3g podatkowy 120 000 z\u0142?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28705dde elementor-widget elementor-widget-text-editor\" data-id=\"28705dde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pr\u00f3g podatkowy to granica, po kt\u00f3rej przekroczeniu cz\u0119\u015b\u0107 dochodu jest opodatkowana wy\u017csz\u0105 stawk\u0105 podatku.<\/p><p>W Polsce osoby rozliczaj\u0105ce si\u0119 wed\u0142ug <strong>skali podatkowej<\/strong> korzystaj\u0105 z dw\u00f3ch stawek PIT:<\/p><ul><li><strong>12%<\/strong> \u2013 do 120 000 z\u0142 podstawy opodatkowania,<\/li><li><strong>32%<\/strong> \u2013 od nadwy\u017cki ponad 120 000 z\u0142.<\/li><\/ul><p>Najwa\u017cniejsze jest jednak to, \u017ce <strong>wy\u017csza stawka dotyczy wy\u0142\u0105cznie nadwy\u017cki<\/strong>, a nie ca\u0142ego dochodu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76cdccef elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"76cdccef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Skala podatkowa w 2026 roku<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42301529 elementor-widget elementor-widget-text-editor\" data-id=\"42301529\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Formalnie skala PIT ma dwa poziomy, ale praktycznie warto czyta\u0107 j\u0105 razem z kwot\u0105 woln\u0105 od podatku. W 2026 roku podstawowe zasady pozostaj\u0105 takie same: 12% do 120 000 z\u0142 i 32% od nadwy\u017cki ponad ten limit. Dodatkowo kwota wolna 30 000 z\u0142 oznacza, \u017ce do tej wysoko\u015bci podatek w praktyce wynosi zero.<\/p><table><tbody><tr><td width=\"201\"><p><strong>Podstawa obliczenia podatku<\/strong><\/p><\/td><td width=\"201\"><p><strong>Stawka \/ wz\u00f3r<\/strong><\/p><\/td><td width=\"201\"><p><strong>Co to oznacza w praktyce<\/strong><\/p><\/td><\/tr><tr><td width=\"201\"><p>Do 30 000 z\u0142<\/p><\/td><td width=\"201\"><p>0 z\u0142 podatku po zastosowaniu kwoty wolnej<\/p><\/td><td width=\"201\"><p>Nie p\u0142acisz PIT od tej cz\u0119\u015bci podstawy<\/p><\/td><\/tr><tr><td width=\"201\"><p>Powy\u017cej 120 000 z\u0142<\/p><\/td><td width=\"201\"><p>10 800 z\u0142 + 32% nadwy\u017cki ponad 120 000 z\u0142<\/p><\/td><td width=\"201\"><p>Wy\u017csza stawka obejmuje tylko nadwy\u017ck\u0119<\/p><\/td><\/tr><\/tbody><\/table><p><strong>Kwota wolna od podatku wynosi 30 000 z\u0142, dlatego od tej cz\u0119\u015bci dochodu nie zap\u0142acisz podatku PIT.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3604aeee gallery-spacing-custom elementor-widget elementor-widget-image-gallery\" data-id=\"3604aeee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-gallery.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-gallery\">\n\t\t\t<div id='gallery-1' class='gallery galleryid-2610 gallery-columns-1 gallery-size-full'><figure class='gallery-item'>\n\t\t\t<div class='gallery-icon landscape'>\n\t\t\t\t<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"3604aeee\" data-elementor-lightbox-title=\"Pr\u00f3g podatkowy 120 000 z\u0142 \u2013 skala podatkowa 2026\" data-elementor-lightbox-description=\"Pr\u00f3g podatkowy 120 000 z\u0142 w praktyce \u2013 sprawd\u017a, kiedy obowi\u0105zuje stawka 32% i jak obliczy\u0107 podatek wed\u0142ug skali podatkowej.\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjYyMSwidXJsIjoiaHR0cHM6XC9cL2xicGFydG5lci5wbFwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNlwvMDdcL1Byb2ctcG9kYXRrb3d5LTEyMC0wMDAtemwtXHUyMDEzLXNrYWxhLXBvZGF0a293YS0yMDI2LTEud2VicCIsInNsaWRlc2hvdyI6IjM2MDRhZWVlIn0%3D\" href='https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/Prog-podatkowy-120-000-zl-\u2013-skala-podatkowa-2026-1.webp'><img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/Prog-podatkowy-120-000-zl-\u2013-skala-podatkowa-2026-1.webp\" class=\"attachment-full size-full\" alt=\"Pr\u00f3g podatkowy 120 000 z\u0142 w praktyce \u2013 sprawd\u017a, kiedy obowi\u0105zuje stawka 32% i jak obliczy\u0107 podatek wed\u0142ug skali podatkowej.\" aria-describedby=\"gallery-1-2621\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/Prog-podatkowy-120-000-zl-\u2013-skala-podatkowa-2026-1.webp 1200w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/Prog-podatkowy-120-000-zl-\u2013-skala-podatkowa-2026-1-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/Prog-podatkowy-120-000-zl-\u2013-skala-podatkowa-2026-1-1024x683.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/Prog-podatkowy-120-000-zl-\u2013-skala-podatkowa-2026-1-768x512.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/Prog-podatkowy-120-000-zl-\u2013-skala-podatkowa-2026-1-18x12.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a>\n\t\t\t<\/div>\n\t\t\t\t<figcaption class='wp-caption-text gallery-caption' id='gallery-1-2621'>\n\t\t\t\tPr\u00f3g podatkowy 120 000 z\u0142 w praktyce \u2013 sprawd\u017a, kiedy obowi\u0105zuje stawka 32% i jak obliczy\u0107 podatek wed\u0142ug skali podatkowej.\n\t\t\t\t<\/figcaption><\/figure>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4b50f1 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"c4b50f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak policzy\u0107 podatek na prostych przyk\u0142adach<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a962cb3 elementor-widget elementor-widget-text-editor\" data-id=\"a962cb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Najlepiej wida\u0107 to na liczbach. Przyjmijmy dla uproszczenia, \u017ce m\u00f3wimy o podstawie obliczenia podatku, bez dodatkowych ulg poza kwot\u0105 zmniejszaj\u0105c\u0105 podatek. Wtedy rachunek wygl\u0105da tak:<\/p><table width=\"684\"><tbody><tr><td><p><strong>Podstawa obliczenia podatku\u00a0<br \/>(doch\u00f3d)<\/strong><\/p><\/td><td><p><strong>Obliczenie<\/strong><\/p><\/td><td><p><strong>Podatek nale\u017cny<\/strong><\/p><\/td><\/tr><tr><td><p>60 000 z\u0142<\/p><\/td><td><p>60 000 \u00d7 12% = 7 200 z\u0142, a nast\u0119pnie 7 200 z\u0142 &#8211; 3 600 z\u0142<\/p><\/td><td><p>3 600 z\u0142<\/p><\/td><\/tr><tr><td><p>120 000 z\u0142<\/p><\/td><td><p>120 000 \u00d7 12% = 14 400 z\u0142, a nast\u0119pnie 14 400 z\u0142 &#8211; 3 600 z\u0142<\/p><\/td><td><p>10 800 z\u0142<\/p><\/td><\/tr><tr><td><p>150 000 z\u0142<\/p><\/td><td><p>10 800 z\u0142 + 30 000 \u00d7 32%<\/p><\/td><td><p>20 400 z\u0142<\/p><\/td><\/tr><\/tbody><\/table><p>Ten trzeci przyk\u0142ad dobrze pokazuje sedno sprawy. Po przekroczeniu limitu nie tracisz ca\u0142ej stawki 12%, tylko dop\u0142acasz 32% od nadwy\u017cki. To du\u017ca r\u00f3\u017cnica, zw\u0142aszcza gdy kto\u015b my\u015bli o progu jak o \u201eskoku podatku od ca\u0142o\u015bci\u201d. W\u0142a\u015bnie dlatego warto przej\u015b\u0107 do tego, co naprawd\u0119 zmienia si\u0119 po przekroczeniu granicy 120 000 z\u0142.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26340cd elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"26340cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co si\u0119 dzieje po przekroczeniu granicy 120 000 z\u0142<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-328ffbc elementor-widget elementor-widget-text-editor\" data-id=\"328ffbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Po przekroczeniu limitu wy\u017csza stawka dotyczy wy\u0142\u0105cznie nadwy\u017cki. Je\u015bli twoja podstawa wynosi 135 000 z\u0142, to nie oznacza to podatku 32% od ca\u0142ych 135 000 z\u0142. Mechanizm jest prosty: do 120 000 z\u0142 liczysz cz\u0119\u015b\u0107 wed\u0142ug zasad pierwszego przedzia\u0142u, a od 15 000 z\u0142 nadwy\u017cki stosujesz 32%.<\/p><p>W praktyce to w\u0142a\u015bnie ten moment budzi najwi\u0119cej emocji, bo wiele os\u00f3b zauwa\u017ca wzrost zaliczek w trakcie roku i zak\u0142ada, \u017ce \u201ewpad\u0142o w drugi pr\u00f3g\u201d ju\u017c po jednym lepszym miesi\u0105cu. Tymczasem roczne rozliczenie mo\u017ce wygl\u0105da\u0107 inaczej, a jedna wy\u017csza zaliczka nie przes\u0105dza jeszcze o finalnym wyniku.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e578be jkit-equal-height-enable elementor-widget elementor-widget-jkit_image_box\" data-id=\"9e578be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_image_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-image-box style-default elementor-animation- jeg_module__1_6a68e500eaf82\" ><div class=\"image-box-header elementor-animation-\"><img decoding=\"async\" width=\"1920\" height=\"1280\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117.webp\" class=\"attachment-full size-full\" alt=\"\" url=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117.webp\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117.webp 1920w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117-1024x683.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117-768x512.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117-1536x1024.webp 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/div><div class=\"image-box-body\">\n            <div class=\"body-inner\"><h2 class=\"body-title icon-position-before\"><\/h2>\n                <div class=\"body-description\"><p>Pr\u00f3g podatkowy 120 000 z\u0142 nie oznacza, \u017ce po jego przekroczeniu zap\u0142acisz 32% podatku od ca\u0142ego dochodu. Wy\u017csza stawka obejmuje wy\u0142\u0105cznie nadwy\u017ck\u0119 ponad ten limit.<\/p><\/div>\n                <div class=\"body-button\"><\/div>\n                \n            <\/div>\n        <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1adcf3db elementor-widget elementor-widget-text-editor\" data-id=\"1adcf3db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Je\u017celi masz w\u0105tpliwo\u015bci dotycz\u0105ce rozliczenia PIT, obliczenia podstawy opodatkowania lub sposobu naliczenia podatku, warto skonsultowa\u0107 si\u0119 z ksi\u0119gowym lub doradc\u0105 podatkowym. Pozwoli to unikn\u0105\u0107 b\u0142\u0119d\u00f3w i prawid\u0142owo rozliczy\u0107 podatek dochodowy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5373b751 e-con-full e-flex e-con e-child\" data-id=\"5373b751\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-56e3f18d e-con-full jkit-sticky-element--enabled e-flex jkit-sticky-element-on--down jkit-sticky-position--sticky elementor-invisible e-con e-child\" data-id=\"56e3f18d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jkit_sticky_device&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet_extra&quot;,&quot;tablet&quot;,&quot;mobile_extra&quot;],&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;jkit_sticky_top_position&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ffdc95a elementor-widget elementor-widget-heading\" data-id=\"4ffdc95a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Ostatnie wpisy<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dda0a6b elementor-widget elementor-widget-jkit_post_block\" data-id=\"3dda0a6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_block.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-postblock postblock-type-2 jkit-pagination-disable post-element jeg_module__2_6a68e500eef24\"  data-id=\"jeg_module__2_6a68e500eef24\" data-settings=\"{&quot;post_type&quot;:&quot;post&quot;,&quot;number_post&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;post_offset&quot;:0,&quot;unique_content&quot;:&quot;disable&quot;,&quot;include_post&quot;:&quot;&quot;,&quot;exclude_post&quot;:2610,&quot;include_category&quot;:&quot;&quot;,&quot;exclude_category&quot;:&quot;&quot;,&quot;include_author&quot;:&quot;&quot;,&quot;include_tag&quot;:&quot;&quot;,&quot;exclude_tag&quot;:&quot;&quot;,&quot;sort_by&quot;:&quot;latest&quot;,&quot;pagination_mode&quot;:&quot;disable&quot;,&quot;pagination_loadmore_text&quot;:&quot;Load More&quot;,&quot;pagination_loading_text&quot;:&quot;Loading...&quot;,&quot;pagination_number_post&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:3,&quot;sizes&quot;:[]},&quot;pagination_scroll_limit&quot;:0,&quot;pagination_icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;pagination_icon_position&quot;:&quot;before&quot;,&quot;st_category_position&quot;:&quot;center&quot;,&quot;sg_content_postblock_type&quot;:&quot;type-2&quot;,&quot;sg_content_element_order&quot;:&quot;title,meta,excerpt,read&quot;,&quot;sg_content_breakpoint&quot;:&quot;tablet&quot;,&quot;sg_content_title_html_tag&quot;:&quot;h3&quot;,&quot;sg_content_category_enable&quot;:&quot;&quot;,&quot;sg_content_excerpt_enable&quot;:&quot;&quot;,&quot;sg_content_excerpt_length&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;sg_content_excerpt_more&quot;:&quot;...&quot;,&quot;sg_content_readmore_enable&quot;:&quot;&quot;,&quot;sg_content_readmore_icon&quot;:{&quot;value&quot;:&quot;fas fa-arrow-right&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_readmore_icon_position&quot;:&quot;after&quot;,&quot;sg_content_readmore_text&quot;:&quot;Read More&quot;,&quot;sg_content_comment_enable&quot;:&quot;&quot;,&quot;sg_content_comment_icon&quot;:{&quot;value&quot;:&quot;fas fa-comment&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_comment_icon_position&quot;:&quot;before&quot;,&quot;sg_content_meta_enable&quot;:&quot;&quot;,&quot;sg_content_meta_author_enable&quot;:&quot;yes&quot;,&quot;sg_content_meta_author_by_text&quot;:&quot;by&quot;,&quot;sg_content_meta_author_icon&quot;:{&quot;value&quot;:&quot;fas fa-user&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_meta_author_icon_position&quot;:&quot;before&quot;,&quot;sg_content_meta_date_enable&quot;:&quot;yes&quot;,&quot;sg_content_meta_date_type&quot;:&quot;published&quot;,&quot;sg_content_meta_date_format&quot;:&quot;default&quot;,&quot;sg_content_meta_date_format_custom&quot;:&quot;F j, Y&quot;,&quot;sg_content_meta_date_icon&quot;:{&quot;value&quot;:&quot;fas fa-clock&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_meta_date_icon_position&quot;:&quot;before&quot;,&quot;sg_content_image_size_imagesize_size&quot;:&quot;full&quot;,&quot;paged&quot;:1,&quot;class&quot;:&quot;jkit_post_block&quot;}\"><div class=\"jkit-block-container\"><div class=\"jkit-posts jkit-ajax-flag\">\n            <article class=\"jkit-post post-2582 post type-post status-publish format-standard has-post-thumbnail hentry category-porady-eksperta\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"CIT 2026 \u2013 kiedy sp\u00f3\u0142ka p\u0142aci 9%, a kiedy 19%? Aktualne limity CIT, warunki i przyk\u0142ady\" href=\"https:\/\/lbpartner.pl\/ru\/9-i-19-cit-limity-w-2026-roku\/\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"801\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2.webp\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2.webp 1200w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2-1024x684.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2-768x513.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2-18x12.webp 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/lbpartner.pl\/ru\/9-i-19-cit-limity-w-2026-roku\/\">CIT 2026 \u2013 kiedy sp\u00f3\u0142ka p\u0142aci 9%, a kiedy 19%? Aktualne limity CIT, warunki i przyk\u0142ady<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article><article class=\"jkit-post post-2553 post type-post status-publish format-standard has-post-thumbnail hentry category-zus\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"Ma\u0142y ZUS Plus \u2013 zasady, limity i ni\u017csze sk\u0142adki dla przedsi\u0119biorc\u00f3w\" href=\"https:\/\/lbpartner.pl\/ru\/maly-zus-plus-ulgi-skladki-przedsiebiorcow\/\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/Maly-ZUS-PLUS.webp\" class=\"attachment-full size-full wp-post-image\" alt=\"ZUS plus, Ma\u0142y zus plus\" loading=\"lazy\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/Maly-ZUS-PLUS.webp 1200w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/Maly-ZUS-PLUS-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/Maly-ZUS-PLUS-1024x683.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/Maly-ZUS-PLUS-768x512.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/Maly-ZUS-PLUS-18x12.webp 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/lbpartner.pl\/ru\/maly-zus-plus-ulgi-skladki-przedsiebiorcow\/\">Ma\u0142y ZUS Plus \u2013 zasady, limity i ni\u017csze sk\u0142adki dla przedsi\u0119biorc\u00f3w<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article>\n        <\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div> \n","protected":false},"excerpt":{"rendered":"<p>Lead Business partner Pr\u00f3g podatkowy 120 000 z\u0142 w 2026 roku \u2013 kiedy zap\u0142acisz 32% podatku i jak obliczy\u0107 doch\u00f3d? w tym artykule wyja\u015bniamy: czym jest pr\u00f3g podatkowy 120 000 z\u0142, jak dzia\u0142a skala podatkowa, jak obliczy\u0107 podatek, kiedy zaczyna obowi\u0105zywa\u0107 stawka 32% 27 lipca, 2026 Co oznacza pr\u00f3g podatkowy 120 000 z\u0142? Pr\u00f3g podatkowy [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2627,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-porady-eksperta"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pr\u00f3g podatkowy 120 000 z\u0142 w 2026 roku \u2013 kiedy zap\u0142acisz 32% podatku i jak obliczy\u0107 doch\u00f3d? - Lead Business Partner<\/title>\n<meta name=\"description\" content=\"Sprawd\u017a, jak dzia\u0142a skala podatkowa w 2026 roku. Dowiedz si\u0119, kiedy obowi\u0105zuje drugi pr\u00f3g podatkowy i jak obliczy\u0107 podatek po przekroczeniu 120 000 z\u0142\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lbpartner.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439-\u043f\u043e\u0440\u043e\u0433-120-000-\u0437\u043b\u043e\u0442\u044b\u0445-\u0432-2026-\u0433\u043e\u0434\u0443-\u0443\u0441\u043b\u043e\u0432-2\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Przekroczy\u0142e\u015b 120 000 z\u0142? Sprawd\u017a, czy naprawd\u0119 zap\u0142acisz 32% podatku\" \/>\n<meta property=\"og:description\" content=\"Czy po przekroczeniu progu podatkowego ca\u0142y doch\u00f3d jest opodatkowany stawk\u0105 32%? Nie. W artykule wyja\u015bniamy, jak dzia\u0142a skala podatkowa, kiedy obowi\u0105zuje drugi pr\u00f3g i jak prawid\u0142owo obliczy\u0107 podatek. Przedstawiamy wszystko na prostych przyk\u0142adach.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lbpartner.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439-\u043f\u043e\u0440\u043e\u0433-120-000-\u0437\u043b\u043e\u0442\u044b\u0445-\u0432-2026-\u0433\u043e\u0434\u0443-\u0443\u0441\u043b\u043e\u0432-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Lead Business Partner\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/leadbusinesspartner\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-27T09:23:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-28T08:14:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Yana Masiuk\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yana Masiuk\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 \u043c\u0438\u043d\u0443\u0442\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/\"},\"author\":{\"name\":\"Yana Masiuk\",\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/#\\\/schema\\\/person\\\/e86f162e746ac55646279cf113feb04f\"},\"headline\":\"Pr\u00f3g podatkowy 120 000 z\u0142 w 2026 roku \u2013 kiedy zap\u0142acisz 32% podatku i jak obliczy\u0107 doch\u00f3d?\",\"datePublished\":\"2026-07-27T09:23:00+00:00\",\"dateModified\":\"2026-07-28T08:14:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/\"},\"wordCount\":593,\"publisher\":{\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lbpartner.pl\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/skala-podatkowa-ksiegowosc-1-1.webp\",\"articleSection\":[\"Porady Eksperta\"],\"inLanguage\":\"ru-RU\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/\",\"url\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/\",\"name\":\"Pr\u00f3g podatkowy 120 000 z\u0142 w 2026 roku \u2013 kiedy zap\u0142acisz 32% podatku i jak obliczy\u0107 doch\u00f3d? - Lead Business Partner\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lbpartner.pl\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/skala-podatkowa-ksiegowosc-1-1.webp\",\"datePublished\":\"2026-07-27T09:23:00+00:00\",\"dateModified\":\"2026-07-28T08:14:52+00:00\",\"description\":\"Sprawd\u017a, jak dzia\u0142a skala podatkowa w 2026 roku. Dowiedz si\u0119, kiedy obowi\u0105zuje drugi pr\u00f3g podatkowy i jak obliczy\u0107 podatek po przekroczeniu 120 000 z\u0142\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/#primaryimage\",\"url\":\"https:\\\/\\\/lbpartner.pl\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/skala-podatkowa-ksiegowosc-1-1.webp\",\"contentUrl\":\"https:\\\/\\\/lbpartner.pl\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/skala-podatkowa-ksiegowosc-1-1.webp\",\"width\":1200,\"height\":800,\"caption\":\"skala podatkowa 2026\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\\\/\\\/lbpartner.pl\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pr\u00f3g podatkowy 120 000 z\u0142 w 2026 roku \u2013 kiedy zap\u0142acisz 32% podatku i jak obliczy\u0107 doch\u00f3d?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/#website\",\"url\":\"https:\\\/\\\/lbpartner.pl\\\/\",\"name\":\"Lead Business Partner\",\"description\":\"Tw&oacute;j niezawodny partner w biznesie\",\"publisher\":{\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/lbpartner.pl\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ru-RU\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/#organization\",\"name\":\"Lead Business Partner\",\"url\":\"https:\\\/\\\/lbpartner.pl\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/lbpartner.pl\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-lb-partner-1.webp\",\"contentUrl\":\"https:\\\/\\\/lbpartner.pl\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-lb-partner-1.webp\",\"width\":619,\"height\":619,\"caption\":\"Lead Business Partner\"},\"image\":{\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/leadbusinesspartner\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/lbpartner.pl\\\/#\\\/schema\\\/person\\\/e86f162e746ac55646279cf113feb04f\",\"name\":\"Yana Masiuk\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81f877f6649fcbaa4798e43ead385c90cee38df6f91079295c0e7e1cb3ae1d41?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81f877f6649fcbaa4798e43ead385c90cee38df6f91079295c0e7e1cb3ae1d41?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81f877f6649fcbaa4798e43ead385c90cee38df6f91079295c0e7e1cb3ae1d41?s=96&d=mm&r=g\",\"caption\":\"Yana Masiuk\"},\"url\":\"https:\\\/\\\/lbpartner.pl\\\/ru\\\/author\\\/yana-masiuk\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043f\u043e\u0440\u043e\u0433 \u0432 120 000 \u0437\u043b\u043e\u0442\u044b\u0445 \u0432 2026 \u0433\u043e\u0434\u0443 \u2014 \u043a\u043e\u0433\u0434\u0430 \u0432\u044b \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 32% \u043d\u0430\u043b\u043e\u0433\u0430 \u0438 \u043a\u0430\u043a \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0434\u043e\u0445\u043e\u0434?","description":"Sprawd\u017a, jak dzia\u0142a skala podatkowa w 2026 roku. Dowiedz si\u0119, kiedy obowi\u0105zuje drugi pr\u00f3g podatkowy i jak obliczy\u0107 podatek po przekroczeniu 120 000 z\u0142","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lbpartner.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439-\u043f\u043e\u0440\u043e\u0433-120-000-\u0437\u043b\u043e\u0442\u044b\u0445-\u0432-2026-\u0433\u043e\u0434\u0443-\u0443\u0441\u043b\u043e\u0432-2\/","og_locale":"ru_RU","og_type":"article","og_title":"Przekroczy\u0142e\u015b 120 000 z\u0142? Sprawd\u017a, czy naprawd\u0119 zap\u0142acisz 32% podatku","og_description":"Czy po przekroczeniu progu podatkowego ca\u0142y doch\u00f3d jest opodatkowany stawk\u0105 32%? Nie. W artykule wyja\u015bniamy, jak dzia\u0142a skala podatkowa, kiedy obowi\u0105zuje drugi pr\u00f3g i jak prawid\u0142owo obliczy\u0107 podatek. Przedstawiamy wszystko na prostych przyk\u0142adach.","og_url":"https:\/\/lbpartner.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439-\u043f\u043e\u0440\u043e\u0433-120-000-\u0437\u043b\u043e\u0442\u044b\u0445-\u0432-2026-\u0433\u043e\u0434\u0443-\u0443\u0441\u043b\u043e\u0432-2\/","og_site_name":"Lead Business Partner","article_publisher":"https:\/\/www.facebook.com\/leadbusinesspartner","article_published_time":"2026-07-27T09:23:00+00:00","article_modified_time":"2026-07-28T08:14:52+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1.webp","type":"image\/webp"}],"author":"Yana Masiuk","twitter_card":"summary_large_image","twitter_misc":{"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c":"Yana Masiuk","\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f":"5 \u043c\u0438\u043d\u0443\u0442"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/#article","isPartOf":{"@id":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/"},"author":{"name":"Yana Masiuk","@id":"https:\/\/lbpartner.pl\/#\/schema\/person\/e86f162e746ac55646279cf113feb04f"},"headline":"Pr\u00f3g podatkowy 120 000 z\u0142 w 2026 roku \u2013 kiedy zap\u0142acisz 32% podatku i jak obliczy\u0107 doch\u00f3d?","datePublished":"2026-07-27T09:23:00+00:00","dateModified":"2026-07-28T08:14:52+00:00","mainEntityOfPage":{"@id":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/"},"wordCount":593,"publisher":{"@id":"https:\/\/lbpartner.pl\/#organization"},"image":{"@id":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/#primaryimage"},"thumbnailUrl":"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1-1.webp","articleSection":["Porady Eksperta"],"inLanguage":"ru-RU"},{"@type":"WebPage","@id":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/","url":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/","name":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043f\u043e\u0440\u043e\u0433 \u0432 120 000 \u0437\u043b\u043e\u0442\u044b\u0445 \u0432 2026 \u0433\u043e\u0434\u0443 \u2014 \u043a\u043e\u0433\u0434\u0430 \u0432\u044b \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 32% \u043d\u0430\u043b\u043e\u0433\u0430 \u0438 \u043a\u0430\u043a \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0434\u043e\u0445\u043e\u0434?","isPartOf":{"@id":"https:\/\/lbpartner.pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/#primaryimage"},"image":{"@id":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/#primaryimage"},"thumbnailUrl":"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1-1.webp","datePublished":"2026-07-27T09:23:00+00:00","dateModified":"2026-07-28T08:14:52+00:00","description":"Sprawd\u017a, jak dzia\u0142a skala podatkowa w 2026 roku. Dowiedz si\u0119, kiedy obowi\u0105zuje drugi pr\u00f3g podatkowy i jak obliczy\u0107 podatek po przekroczeniu 120 000 z\u0142","breadcrumb":{"@id":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/#breadcrumb"},"inLanguage":"ru-RU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/"]}]},{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/#primaryimage","url":"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1-1.webp","contentUrl":"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1-1.webp","width":1200,"height":800,"caption":"skala podatkowa 2026"},{"@type":"BreadcrumbList","@id":"https:\/\/lbpartner.pl\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/lbpartner.pl\/"},{"@type":"ListItem","position":2,"name":"Pr\u00f3g podatkowy 120 000 z\u0142 w 2026 roku \u2013 kiedy zap\u0142acisz 32% podatku i jak obliczy\u0107 doch\u00f3d?"}]},{"@type":"WebSite","@id":"https:\/\/lbpartner.pl\/#website","url":"https:\/\/lbpartner.pl\/","name":"Lead Business Partner","description":"Tw&oacute;j niezawodny partner w biznesie","publisher":{"@id":"https:\/\/lbpartner.pl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lbpartner.pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ru-RU"},{"@type":"Organization","@id":"https:\/\/lbpartner.pl\/#organization","name":"Lead Business Partner","url":"https:\/\/lbpartner.pl\/","logo":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/lbpartner.pl\/#\/schema\/logo\/image\/","url":"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/Logo-lb-partner-1.webp","contentUrl":"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/Logo-lb-partner-1.webp","width":619,"height":619,"caption":"Lead Business Partner"},"image":{"@id":"https:\/\/lbpartner.pl\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/leadbusinesspartner"]},{"@type":"Person","@id":"https:\/\/lbpartner.pl\/#\/schema\/person\/e86f162e746ac55646279cf113feb04f","name":"Yana Masiuk","image":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/secure.gravatar.com\/avatar\/81f877f6649fcbaa4798e43ead385c90cee38df6f91079295c0e7e1cb3ae1d41?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/81f877f6649fcbaa4798e43ead385c90cee38df6f91079295c0e7e1cb3ae1d41?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/81f877f6649fcbaa4798e43ead385c90cee38df6f91079295c0e7e1cb3ae1d41?s=96&d=mm&r=g","caption":"Yana Masiuk"},"url":"https:\/\/lbpartner.pl\/ru\/author\/yana-masiuk\/"}]}},"_links":{"self":[{"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/posts\/2610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/comments?post=2610"}],"version-history":[{"count":14,"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/posts\/2610\/revisions"}],"predecessor-version":[{"id":2635,"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/posts\/2610\/revisions\/2635"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/media\/2627"}],"wp:attachment":[{"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/media?parent=2610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/categories?post=2610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lbpartner.pl\/ru\/wp-json\/wp\/v2\/tags?post=2610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}