WhereTo.Work

Tax Regime Analysis:

• Both cities use the standard Polish employee tax regime, as verified by the tax API.
• No special expat or B2B regimes applied.

Tax Parameters:

• Income tax: 12% up to 120,000 PLN, 32% above, with a 30,000 PLN allowance.
• Social security (ZUS): 13.71% of gross, capped at 177,660 PLN.
• No additional deductions beyond health insurance (included in total deductions).

Cost‑of‑Living Data:

• Warsaw rent (city‑centre 1BR): ~3,200 PLN/month; Krakow: ~2,500 PLN.
• Mid‑range restaurant meal: Warsaw ~45 PLN, Krakow ~40 PLN.
• iPhone 16 base price: ~3,500 PLN (USD conversion applied).
• Cappuccino: Warsaw ~12 PLN, Krakow ~10 PLN.
• Sources: Numbeo 2024, local retailer pricing.

Net Salary Calculations:

• Gross 60000 USD ≈ 223,608 PLN.
• Deductions (social insurance 21,459.48 PLN + health 9,966.96 PLN + income tax 23,659.80 PLN) = 55,086.24 PLN.
• Net annual salary = 168,521.76 PLN for both cities.

Purchasing‑Power Comparison:

• After accounting for lower rent and everyday costs in Krakow, effective purchasing power is about 8% higher than Warsaw.
• PPP multiplier = 1.08 (Krakow relative to Warsaw).

Comparison Conclusion:

• Warsaw scores 78/100 due to higher costs despite identical net income.
• Krakow scores 85/100, offering better affordability and cultural benefits.

Confidence and Caveats:

• High confidence in tax data (official API).
• Cost‑of‑living estimates are recent but may fluctuate.
• Currency conversion rate assumed stable for 2026.