Mikrorachunek Generator

What Is a Mikrorachunek?

A mikrorachunek podatkowy is your personal Polish tax payment account number ¹. You may also see it called an indywidualny rachunek podatkowy or simply a tax micro account.

The Ministry of Finance launched the system on 1 January 2020 ². Before that, you 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 ³.

How the Number Is Built

Every mikrorachunek is 26 characters long and follows the Polish NRB bank account format ⁴:

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 padded with a leading zero.

Your mikrorachunek never changes. It stays the same regardless of where you live or which tax office handles your case ¹.

PESEL or NIP: Which One to Use

This depends on whether you run a business ⁵.

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 sole trader business (działalność gospodarcza), operate a company, or hold VAT registration.

If you’re unsure: no business activity means PESEL.

Which Taxes Go Through the Mikrorachunek

The mikrorachunek covers PIT, CIT, VAT, and a growing list of additional levies ⁶. Since October 2025, the implementing regulation lists over a dozen tax types. The main categories:

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 ⁵. For a full breakdown of which taxes use which accounts, see our guide to Polish tax payment accounts.

How to Pay

Use your mikrorachunek as the recipient account on a przelew podatkowy (tax transfer) in your bank ¹. Select “przelew podatkowy” in your online banking. The form has 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 ⁵.

Verifying Your Number

The generator above calculates your full 26-digit account number using the same structure and algorithm as the official tool. The Ministry of Finance runs its own generator at podatki.gov.pl ⁷, and you can also find your mikrorachunek saved to your profile after logging in to e-Urząd Skarbowy ⁸.

For any actual tax payment, confirm through the official generator before sending money ¹. There’s no downside to double-checking.

Common Questions

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 payments sent to an incorrect mikrorachunek, but the process takes time ¹.

Can I check whether my payment arrived?

The mikrorachunek is a payment routing number, not a bank account you hold. There is no balance to check. To confirm your payment was received, log in to e-Urząd Skarbowy ⁸.