Mikrorachunek Generator
Generate your individual Polish tax account number (mikrorachunek podatkowy) from a PESEL or NIP. Since January 2020, all PIT, CIT, and VAT payments in Poland go to one permanent account tied to your tax identifier. The number is 26 characters long: PL + check digits + 10100071222 + your PESEL or NIP. Enter your identifier above to calculate your mikrorachunek. The Ministry of Finance recommends verifying your number at podatki.gov.pl before making any tax payment.
What Is a Mikrorachunek Podatkowy?
A mikrorachunek podatkowy is your individual Polish tax account number [1]. You may also see it called an indywidualny rachunek podatkowy, or simply a tax micro account. Both names mean the same thing.
The Ministry of Finance launched the system on 1 January 2020 [4]. Before that, taxpayers had to look up a different bank account for each tax office. Now every person and business registered in Poland has one permanent account for PIT, CIT, and VAT payments [7].
If you live or work in Poland and owe income tax, corporate tax, or VAT, you need this number to send your payment.
How the Number Is Built
Every mikrorachunek is 26 characters long and follows the Polish NRB bank account format [3]. The structure looks like this:
PL + check digits + 10100071222 + your PESEL or NIP
The first two letters are the country code. The next two digits are check digits calculated from the rest of the number. The middle block, 10100071222, is a constant assigned to the National Bank of Poland (NBP) for tax collection [1]. The final block is your identifier: either your 11-digit PESEL or your 10-digit NIP with a leading zero.
Your mikrorachunek never changes. It stays the same no matter where you live or which tax office handles your case [1].
PESEL or NIP: Which One to Use
The identifier you enter depends on your tax situation [6].
Use your PESEL if you are an individual without a registered business and without VAT registration. This covers most employees, retirees, and anyone filing PIT as a natural person.
Use your NIP if you run a business, operate as a sole trader (działalność gospodarcza), or hold VAT registration.
If you are an employee in Poland with no business activity, enter your PESEL. If you run a company or pay VAT, enter your NIP.
Which Taxes You Pay Through Your Mikrorachunek
The mikrorachunek covers PIT, CIT, VAT, and a growing list of additional levies [5]. Since October 2025, the implementing regulation lists over a dozen tax types. The main categories are:
PIT in all its forms: PIT-36, PIT-37, PIT-28, PIT-38, PIT-4R, and others. CIT. VAT, including VAT-KU. The solidarity surcharge (danina solidarnościowa). Sugar tax, alcohol tax, and several smaller levies added over time.
Not every tax goes to the mikrorachunek. Property transfer tax (PCC), excise duty, and inheritance tax still go to separate accounts held by specific tax offices [6].
How to Pay Taxes in Poland Using Your Mikrorachunek
Once you have your mikrorachunek number, use it as the recipient account on a tax transfer (przelew podatkowy) in your bank [1].
Select "przelew podatkowy" in your online banking system. The form shows fields for the tax office code, the tax form symbol (e.g., PIT-37), the tax period, and the amount.
Tax refunds do not come back through the mikrorachunek. The tax office sends refunds to the bank account you registered with them or listed in your CEIDG entry [6].
How to Generate Your Mikrorachunek
Enter your PESEL or NIP in the mikrorachunek generator above. The tool calculates your full 26-digit account number in one step.
The Ministry of Finance also runs an official generator at podatki.gov.pl [2]. You can view your mikrorachunek after logging in to e-Urząd Skarbowy, where the portal saves the number to your account profile [9].
For any actual tax payment, verify your number through the official generator before sending money [1]. The Poland.gg mikrorachunek generator uses the same structure and algorithm, but the Ministry of Finance recommends confirming through their own tool.
Common Questions
Do I need a mikrorachunek if I just moved to Poland?
Yes. If you owe any PIT, CIT, or VAT in Poland, you pay through your mikrorachunek. Generate yours as soon as you receive your PESEL or NIP.
Does the number ever change?
No. Your mikrorachunek stays the same for life. It does not change when you move, switch tax offices, or update your address [1].
Can spouses use one mikrorachunek for a joint tax return?
Each person has their own mikrorachunek. When filing jointly, pay from the account of the taxpayer listed first on the return.
What if I send money to the wrong mikrorachunek?
Contact your tax office. The office can redirect payments sent to an incorrect mikrorachunek, but the process takes time [1].
Where can I check my mikrorachunek balance?
You cannot check a balance on the mikrorachunek itself. It is a payment routing number, not a bank account you hold. To check whether your payment arrived, log in to e-Urząd Skarbowy [9].
References
- Official Mikrorachunek Information Page — Ministry of Finance — podatki.gov.pl
- Official Mikrorachunek Generator Tool — Ministry of Finance — podatki.gov.pl
- Tax Ordinance Act — Art. 61b (Consolidated Text, Dz.U. 2025 poz. 111) — isap.sejm.gov.pl
- Act Introducing the Mikrorachunek (Dz.U. 2019 poz. 1520) — eli.gov.pl
- Current Implementing Regulation (Dz.U. 2025 poz. 1305) — dziennikustaw.gov.pl
- Mikrorachunek Guide for Entrepreneurs — Biznes.gov.pl — biznes.gov.pl
- KAS Page on Indywidualny Rachunek Podatkowy — Gov.pl — gov.pl
- e-Urząd Skarbowy — Online Tax Office — podatki.gov.pl
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