Poland
JDG 2026
A 2026 sketch of Polish sole-trader net pay: progressive scale, 19% linear tax and optional ryczałt, with ZUS and health, next to UoP.
Open a calculatorSole prop calendar — hourly year
Enter your net hourly client rate (ex-VAT), tax form (scale, 19% linear or ryczałt), social ZUS and whether you want a monthly or quarterly breakdown. The calculator counts Polish calendar workdays with public holidays and weekends, multiplies by 8 hours a day and your rate, then applies the same 2026 sole-prop sketch as the JDG page. You get annual net, an effective take-home hourly rate and a month or quarter table. A sketch, not a tax return.
What you invoice per hour before VAT — before your ZUS and PIT.
What you invoice per hour before VAT — before your ZUS and PIT.zł/h
Default 8 h — change if you plan shorter working days.
Default 8 h — change if you plan shorter working days.h
Average monthly business costs — reduce income on scale and linear, not ryczałt.
Average monthly business costs — reduce income on scale and linear, not ryczałt.zł
Annual take-home net
216 979,61 złBooks — 19% linear
Effective net hourly
106,78 zł/h
Annual revenue from calendar
304 800,00 zł254 workdays × 8 h = 2032 h
Annual PIT
50 897,00 zł
Annual social ZUS
23 121,12 zł
Annual health contribution
13 802,27 zł
Annual take-home net: 216 979,61 zł. Books — 19% linear
| Period | Workdays | Hours | Revenue |
|---|---|---|---|
| Month 1 | 20 | 160 | 24 000,00 zł |
| Month 2 | 20 | 160 | 24 000,00 zł |
| Month 3 | 22 | 176 | 26 400,00 zł |
| Month 4 | 21 | 168 | 25 200,00 zł |
| Month 5 | 20 | 160 | 24 000,00 zł |
| Month 6 | 21 | 168 | 25 200,00 zł |
| Month 7 | 23 | 184 | 27 600,00 zł |
| Month 8 | 21 | 168 | 25 200,00 zł |
| Month 9 | 22 | 176 | 26 400,00 zł |
| Month 10 | 22 | 176 | 26 400,00 zł |
| Month 11 | 20 | 160 | 24 000,00 zł |
| Month 12 | 22 | 176 | 26 400,00 zł |
| Total | 254 | 2032 | 304 800,00 zł |
Sketch only — not tax advice and not a substitute for an accountant.
Assumes work on every Polish workday of the year with a flat rate and costs; PIT and health are computed from the annual total like on the JDG calculator. Vacation, sick leave and days off are not subtracted.
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An educational estimate. Not medical, tax or credit advice.