Poland
Sole prop calendar — hourly year
Net hourly rate (ex-VAT) × Polish workdays × 8 h — annual revenue, ZUS and net on scale, linear or lump sum.
Open a calculatorJDG 2026
JDG calculator 2026 / ryczałt: cash net after costs, social ZUS, health and PIT. The scale is 12% up to 120 000 zł of the annual tax base and 32% on the excess, minus the 3 600 zł tax-reducing amount (30 000 zł tax-free). Linear tax is 19%; paid health (4.9% of income, floor 432.54 zł a month from February 2026) is deducted from that tax base up to 14 100 zł a year. Ryczałt taxes revenue at your rate after deducting 50% of the banded 2026 health contribution; deductible business costs do not reduce ryczałt PIT. Social ZUS is the 2026 full amount, preferential ZUS, or zero on ulga na start. UoP on the same revenue (as gross pay for the selected period) uses the employment calculator. A sketch, not a tax return.
zł
zł
Most favourable net
9002,99 złRyczałt
Scale (skala)
8833,23 zł
Flat 19% (liniowy)
8529,82 zł
Ryczałt
9002,99 złMost favourable in this sketch
UoP net if that monthly revenue were gross pay
10 555,59 zł
UoP employer cost on that monthly gross
18 072,00 zł
Most favourable net: 9002,99 zł. Ryczałt
| Step | Scale (skala) | Flat 19% (liniowy) | RyczałtMost favourable in this sketch |
|---|---|---|---|
| Monthly revenue (net of VAT) | 15 000,00 zł | 15 000,00 zł | 15 000,00 zł |
| Monthly costs (net of VAT) | 2000,00 zł | 2000,00 zł | 2000,00 zł |
| Social contributions | 1926,76 zł | 1926,76 zł | 1926,76 zł |
| Health contribution | 996,59 zł | 542,59 zł | 830,58 zł |
| Health deducted from the tax base | 0,00 zł | 542,59 zł | 415,29 zł |
| PIT tax base | 11 073,24 zł | 10 530,65 zł | 14 584,71 zł |
| PIT | 1243,42 zł | 2000,83 zł | 1239,67 zł |
| Net cash | 8833,23 zł | 8529,82 zł | 9002,99 zł |
On the scale, part of the annual tax base is in the 32% band (above 120 000 zł). The table shows the period you selected; the band is always computed on a 12-month year.
A sketch, not accounting advice — it does not replace a bookkeeper or tax adviser (szkic, nie zastępuje księgowego).
Assumptions: even revenue and costs across 12 months; health floor as in the February 2026 contribution year (432.54 zł); ryczałt health band taken from this year’s revenue (the statute uses the previous year, or current-year revenue if you opt in); linear health deducted from the tax base (same cap as booking it as a cost) up to 14 100 zł; PIT rounded to the nearest złoty on the annual figure; social ZUS includes voluntary sickness insurance. Kwota wolna is the full 3600 zł against annual scale PIT (30000 zł tax-free income at 12%), not a separate monthly PIT-2 switch.
Not modelled: VAT settlement, a company car, mixed ryczałt rates for several activities, IP Box, Danina Solidarnościowa, joint filing with a spouse, Mały ZUS Plus, skipping voluntary sickness insurance, and month-by-month health based on the previous month’s income.
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Frequently asked questions
Which 2026 JDG tax form comes out best?
The calculator compares the tax scale, 19% linear PIT and optional lump-sum (ryczałt) on the same revenue, costs and ZUS. “Best net” is this sketch, not universal advice. Lump-sum often wins with low costs; the scale wins with the tax-free amount and higher costs.
Do business costs reduce lump-sum (ryczałt) tax?
No — a common mistake. Ryczałt PIT is charged on revenue (after 50% of the health contribution), so cost invoices do not lower the base. Costs do lower scale and linear PIT. With large costs, lump-sum usually loses.
What is the difference between full ZUS, preferential ZUS and ulga na start?
Full 2026 social ZUS in this sketch is 1,926.76 zł including sickness. Preferential (small) ZUS is 456.18 zł. Start relief zeroes social contributions; health still applies. Which option you may choose depends on your CEIDG history, not on the calculator.
How is the JDG health contribution calculated?
On the scale it is 9% of income, on linear 4.9%, always with a 432.54 zł monthly floor from February 2026. Lump-sum uses three revenue bands. On linear PIT, health (up to 14,100 zł a year) is deducted from the tax base.
Should I enter revenue and costs net of VAT?
Yes. The fields are labelled net of VAT because VAT is settled separately. Gross amounts inflate revenue and distort PIT and health. Use the VAT calculator for the tax on goods and services itself.
Can this JDG result replace an accountant or an annual return?
No. It assumes even revenue over 12 months and skips a company car, IP Box, a spouse and Mały ZUS Plus. Confirm the tax form and advances with an accountant and current official figures.
An educational estimate. Not medical, tax or credit advice.