Mikrorachunek Checker

Don’t have your number yet? Generate it from your PESEL or NIP with our Mikrorachunek Generator, or look it up on the official generator at podatki.gov.pl¹. For any real tax payment, confirm the result on the government site before sending money.

What Is a Mikrorachunek?

A mikrorachunek podatkowy is your personal tax payment account in Poland¹. You may also see it called an indywidualny rachunek podatkowy (individual tax account). Every person and business registered with Polish tax authorities has one, and you use it to pay PIT, CIT, VAT, and other taxes directly to the National Revenue Administration (Krajowa Administracja Skarbowa, KAS)².

The Ministry of Finance launched the system on 1 January 2020³. Before that, every urząd skarbowy (tax office) kept its own bank accounts, one per tax type. You paid PIT to one account and VAT to another, and both numbers changed if you moved to a different city. The mikrorachunek replaced that mess with a single, permanent number¹.

The number is 26 digits long and follows the Polish NRB bank account format⁴. It never changes, regardless of where you live or which tax office handles your returns¹. All mikrorachunek accounts are serviced by the National Bank of Poland (NBP).

One thing it is not: a bank account you hold. The mikrorachunek is a routing number for tax payments only. There is no balance to check and no money sitting in it. Tax refunds do not come back through it. They go to the personal bank account you registered with the tax office². To see your number on file or check the status of your payments, log in to e-Urząd Skarbowy⁵.

Which Taxes Go Through the Mikrorachunek

Not every Polish tax uses the mikrorachunek, and sending money to the wrong account means the tax office treats it as unpaid while interest accrues from the original deadline. Here is the split.

Paid through the mikrorachunek. The three main taxes are PIT, CIT, and VAT, in all their forms (PIT-37, PIT-36, PIT-28, PIT-38, VAT-7, CIT-8, and the rest). If your annual PIT settlement shows a niedopłata (underpayment), you transfer the balance here. See our guide to paying a PIT underpayment. Lump-sum tax (ryczałt) on rental income is a form of PIT, so it goes here too; work out what you owe with the rental income tax calculator. Since October 2025, the implementing regulation expanded the list to include the solidarity surcharge (danina solidarnościowa), gaming tax (POG), gaming surcharges, sugar tax, alcohol tax, and several other smaller levies⁶.

Not paid through the mikrorachunek. PCC (podatek od czynności cywilnoprawnych, tax on civil-law transactions) goes to a separate account at your local tax office. This is the tax you pay after buying a used car or taking a private loan; work out the 2% with the PCC calculator. Excise duty and inheritance and gift tax (podatek od spadków i darowizn) also use separate tax-office accounts. Property tax goes to your gmina (municipality), not the national tax administration.

The dividing line is simple: if the tax is administered by KAS and falls under PIT, CIT, or VAT, it goes to your mikrorachunek. Everything else goes elsewhere. The full list of payable taxes is set by regulation (Dz.U. 2025 poz. 1305)⁶.

How the Checker Works

The tool runs three checks on any 26-digit number you enter:

Constant segment check. Positions 3 through 13 must contain 10100071222. This string identifies NBP as the servicing bank (sort code 10100071) and marks the account as a mikrorachunek (suffix 222)⁷⁴. Any number missing this segment is not a mikrorachunek.

PESEL or NIP extraction. Positions 14 through 26 hold the taxpayer’s PESEL or NIP. The tool reads these digits, identifies which type of identifier is embedded, and runs that identifier’s own validation check.

IBAN check digit verification. The first two digits are check digits calculated with the MOD 97-10 algorithm⁴. The tool recalculates them and confirms nobody altered or mistyped the number.

Structure of a Mikrorachunek Number

Every mikrorachunek follows the same layout:

Positions 1-2: Check digits, generated by the MOD 97-10 algorithm from the rest of the number⁴.

Positions 3-10: Bank sort code 10100071, identifying NBP⁴.

Positions 11-13: The constant 222, marking the account as a mikrorachunek rather than a regular bank account⁷.

Positions 14-26: Your PESEL (11 digits with two leading zeros) or NIP (10 digits with three leading zeros)⁷.

In IBAN format, “PL” appears at the front, giving 28 characters total⁴.

No single government document spells out this positional breakdown. The structure derives from the legal definition in Art. 61b of the Tax Ordinance⁷ combined with the NRB banking standard published by NBP⁴.

PESEL or NIP: Which Identifier Is Inside?

Individuals use PESEL. This includes sole proprietors who are not registered for VAT²⁸.

Companies and VAT-registered sole proprietors use NIP.

The checker extracts whichever identifier is embedded and tells you which type it found. To validate the identifier on its own, use our PESEL Checker or NIP Checker. If you’re unsure which one applies to your situation, see our guide to NIP numbers in Poland.

Verify Before You Pay

This is the section that matters most, because a fake mikrorachunek costs you real money.

The scam. Fraudsters send fake tax account numbers by email, SMS, and phone. They impersonate tax offices, accountants, and government agencies, hoping you will transfer your tax payment to their account instead. If the money leaves your bank, it goes to the scammer. The Ministry of Finance explicitly warns taxpayers to use only the official generator and to ignore numbers received through unsolicited messages¹⁹.

Three layers of protection. First, paste the number into this checker to confirm the structure is valid. Second, cross-check it against the official generator at podatki.gov.pl using your own PESEL or NIP¹. Third, log in to e-Urząd Skarbowy to see the mikrorachunek the tax office actually has on file for you⁵.

Red flags. Be suspicious if a mikrorachunek arrives from anyone other than your own tax office or accountant, if someone pressures you to pay urgently, or if the number came through an unsolicited email or SMS.

If you suspect fraud, contact your urząd skarbowy directly. Use the phone number from the official website, never a number printed in the suspicious message.

Who Owns This Tax Account Number?

Every mikrorachunek encodes the taxpayer’s PESEL or NIP. Paste the number into the checker, and it extracts the embedded identifier.

For NIP-based numbers, you can look up the business in Poland’s CEIDG or KRS registries. For PESEL-based numbers, public lookups are restricted, but you can confirm whether the extracted PESEL matches a known person.

Regular Polish bank account numbers do not encode owner identity. This reverse lookup only works for mikrorachunek numbers.

How to Pay Taxes Using Your Mikrorachunek

When you pay, use your bank’s dedicated przelew podatkowy (tax transfer), not a regular domestic transfer¹. Polish banks have a specific transfer type for tax payments with extra fields, and a regular transfer may arrive but get misclassified, which creates delays.

The tax transfer form asks for:

• Recipient account: your 26-digit mikrorachunek.
• Identifier type and number: PESEL or NIP.
• Tax form symbol: for example PIT-37, PIT-28, VAT-7, or CIT-8.
• Tax period: for example the year for an annual settlement, or the month for an advance.
• Amount: the exact sum you owe, down to the grosz.

Refunds do not come back through the mikrorachunek. The tax office sends them to the bank account you registered with them or listed in your CEIDG entry². To confirm a payment was received, log in to e-Urząd Skarbowy⁵.

Common Questions

What taxes can I pay through my mikrorachunek?

PIT, CIT, and VAT are the main ones, in all their forms. Since October 2025, the list also includes the solidarity surcharge, gaming tax (POG), and several other budget receivables⁶. PCC, excise duty, inheritance tax, and property tax do not go through it.

How do I find my mikrorachunek number?

Use the official generator at podatki.gov.pl¹. Enter your PESEL or NIP and the tool returns your number instantly. You can also use our Mikrorachunek Generator.

Do I use my PESEL or NIP for the mikrorachunek?

Individuals and sole proprietors who are not VAT-registered use PESEL. Companies and VAT-registered sole proprietors use NIP²⁸. The checker tells you which identifier is embedded in any number you paste.

Is this tool the same as the government generator?

No. The government generator creates your mikrorachunek from a PESEL or NIP¹. This checker does the reverse: it takes an existing number and verifies whether it is valid.

What should I do if a number fails the check?

Do not use that number for payments. Generate a fresh number from the official generator or contact your tax office (urząd skarbowy) directly.

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 happens if I send money to the wrong mikrorachunek?

Contact your tax office. They can redirect a payment sent to an incorrect mikrorachunek, but the process takes time, and the original obligation stays unpaid while it is sorted out¹.

Can I check the balance of my mikrorachunek?

No. The mikrorachunek is a payment routing number, not a bank account you hold. There is no balance to check. To see the status of your tax payments, log in to e-Urząd Skarbowy⁵.