WhereTo.Work

Tax Regime Analysis:

• Krakow uses the standard Polish employee tax system with progressive 12%/32% brackets and a 30,000 PLN allowance.
• Bologna applies the Italian employee tax system with four progressive brackets up to 43% and no general allowance.

Tax Parameters:

• Poland: 12% on 0‑120k PLN, 32% above; 30k PLN allowance; ZUS rate 13.71% capped at 177,660 PLN; health insurance ≈4.55% of gross.
• Italy: 23%‑43% brackets as listed; INPS rate 9.19% capped at 105,084 EUR; no additional deductions.

Cost‑of‑Living Data:

• Krakow (USD): rent $800, meal $12, cappuccino $3, iPhone $799 (based on local listings and exchange rates).
• Bologna (USD): rent $950, meal $15, cappuccino $3.5, iPhone $799 (local market averages).

Net Salary Calculations:

• Krakow gross $60,000 → 219,276 PLN; deductions 54,566 PLN → net 164,710 PLN ≈ $45,080.
• Bologna gross $60,000 → 51,677 EUR; deductions 14,978 EUR → net 36,699 EUR ≈ $42,600.

Purchasing‑Power Comparison:

• Monthly net after tax: Krakow $3,757, Bologna $3,550.
• Monthly basic cost (rent+30 meals+30 cappuccinos): Krakow $1,250, Bologna $1,505.
• Net disposable: Krakow $2,507, Bologna $2,045.
• PPP multiplier (Bologna/Krakow) = 0.82.

Comparison Conclusion:

• Krakow scores higher (78) than Bologna (70) due to lower living costs and higher disposable income.

Confidence and Caveats:

• Data confidence is high thanks to verified tax calculations.
• Currency conversion introduces minor approximation.
• Cost‑of‑living figures are based on recent market surveys and may vary.