Poland
JDG hourly rate & workday calendar
Convert your B2B net hourly rate (ex-VAT) across Polish calendar workdays into annual and effective hourly take-home pay.
Open calculatorPoland JDG (B2B) 2026
Annual planning comparison for Polish sole traders in 2026 after costs, social contributions, health and PIT. Scale: 12% up to PLN 120,000 taxable base, 32% above, PLN 3600 tax reduction. Flat tax: 19%, paid health deduction capped at PLN 14,100. Lump sum excludes business costs but deducts paid social contributions and 50% of health. The base and tax are rounded separately to whole PLN.
zł
zł
Highest net take-home
9154,99 złLump sum (ryczałt)
Tax scale (12% / 32%)
8833,23 zł
Flat tax 19% (liniowy)
8529,82 zł
Lump sum (ryczałt)
9154,99 złMost favourable regime in this comparison
Comparison: UoP net if revenue were gross salary
10 555,58 zł
Comparison: UoP total employer cost
18 072,00 zł
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| Item | Tax scale (12% / 32%) | Flat tax 19% (liniowy) | Lump sum (ryczałt)Most favourable regime in this comparison |
|---|---|---|---|
| Monthly net revenue (ex-VAT) | 15 000,00 zł | 15 000,00 zł | 15 000,00 zł |
| Monthly business costs (ex-VAT) | 2000,00 zł | 2000,00 zł | 2000,00 zł |
| Social ZUS contributions | 1926,76 zł | 1926,76 zł | 1926,76 zł |
| Health contribution (NFZ) | 996,59 zł | 542,59 zł | 830,58 zł |
| Health contribution deducted from tax base | 0,00 zł | 542,59 zł | 415,29 zł |
| PIT taxable base | 11 073,25 zł | 10 530,67 zł | 12 796,42 zł |
| PIT income tax | 1243,42 zł | 2000,83 zł | 1087,67 zł |
| Net cash (take-home) | 8833,23 zł | 8529,82 zł | 9154,99 zł |
On the progressive scale, part of the annual tax base exceeds 120,000 zł and falls into the 32% bracket. Tax brackets are always evaluated on a full 12-month basis.
Planning estimate only — does not constitute formal tax or accounting advice.
Annual model assumes 12 months of business and paid social/health contributions. Monthly view is 1/12 of the annual model, not an actual monthly/quarterly tax payment. The PLN 432.54 health minimum is applied for 12 months as an approximation of the contribution year from February 2026, without separate January treatment. Lump-sum health bands use revenue reduced by deducted social contributions. Flat-tax health deduction cap: PLN 14,100/year. Social contributions include voluntary sickness cover. Scale tax reduction: PLN 3600/year (PLN 30000 tax-free income). The Labour/Solidarity Fund does not reduce lump-sum revenue.
Out of scope: VAT settlements, company car deductions, mixed ryczałt rates across multiple services, IP Box, the 4% solidarity surcharge (above 1m zł), joint filing with a spouse, and Mały ZUS Plus.
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Frequently asked questions
Which 2026 Polish JDG (B2B) tax regime gives the highest net pay?
The calculator compares the progressive tax scale (12%/32%), the 19% flat tax (liniowy) and lump-sum tax (ryczałt) side by side. Ryczałt often wins when business costs are low and your profession qualifies for an 8.5% or 12% rate; the progressive scale or 19% flat tax often win when deductible costs are high.
Do business expenses reduce lump-sum (ryczałt) income tax?
No. Ryczałt PIT is calculated on revenue (reduced only by social ZUS contributions and 50% of paid health insurance), so cost invoices do not lower your income tax base (though VAT-registered businesses can still reclaim input VAT).
What is the difference between full ZUS, preferential ZUS and Start-up Relief?
Start-up Relief (Ulga na start) waives social ZUS for the first 6 full months (health insurance still applies). Preferential ZUS (456.18 zł/month in 2026) applies for the next 24 months. Full ZUS (Duży ZUS: 1,926.76 zł/month in 2026 including voluntary sickness cover) is the standard rate thereafter.
How is the 2026 JDG health insurance contribution calculated?
On the progressive scale it is 9% of net income; on the 19% flat tax it is 4.9% of net income (both subject to a 432.54 zł monthly minimum starting February 2026). Ryczałt uses three fixed monthly tiers based on annual revenue (up to 60k zł, 60k–300k zł, and above 300k zł). On the 19% flat tax, paid health contributions can be deducted from the tax base up to 14,100 zł/year.
Should I enter revenue and costs net of VAT?
Yes. Always enter net amounts excluding VAT, as VAT is settled separately and does not form part of your PIT income or deductible costs.
Can this calculator replace an accountant?
No. It models steady 12-month revenue for comparison purposes and does not cover mixed ryczałt rates, company car rules, IP Box or joint filing with a spouse.
Educational estimate only. Not medical, tax, legal or financial advice.