JDG (Jednoosobowa Działalność Gospodarcza)
The standard one-person business in Poland. You register it in CEIDG, invoice clients directly, and choose how you want to be taxed.
JDG Calculator
📖 15 terms
Polish Tax Glossary
Plain-English glossary of Polish tax and finance terms: ZUS, JDG, ryczalt, health contribution, WIBOR, RRSO and more.
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Move from definitions to actual numbers
Once the terminology is clear, these calculators help you turn the Polish tax and finance vocabulary into decisions.
Calculate JDG net income after ZUS and health contribution
->Compare ryczalt, liniowy and skala on one page.
Calculate a Polish mortgage with RRSO, WIBOR and marza
->Estimate monthly payment, total cost and a +2% stress scenario.
Find the B2B hourly rate needed for your target net income
->Work backwards from desired take-home pay to monthly revenue and hourly pricing.
Check IKZE and IKE tax benefits for Poland in 2026
->See annual tax savings and long-term retirement capital in one calculation.
Tax & Business (JDG)
UoP (Umowa o Pracę)
Employment contract — a standard employer-employee agreement in Poland. Provides paid leave (26 days/year), sick pay, employer-paid ZUS, and social protections. Income tax is progressive (skala podatkowa).
JDG CalculatorB2B Contract
A setup where you run your own business and invoice the client instead of working under a normal employment contract. It often pays better, but it also means more paperwork and less protection.
JDG CalculatorZUS
The Polish social insurance system. For JDG, ZUS usually means pension, disability, accident, optional sickness insurance, and sometimes Fundusz Pracy. In 2026, full social ZUS for JDG is roughly 1,785–1,927 PLN a month.
JDG CalculatorSkładka zdrowotna (Health Insurance Contribution)
Mandatory health insurance contribution. Since 2022, it is NOT tax-deductible for ryczałt and liniowy. Ryczałt: 498.35–1,495.04 PLN/month (revenue-based tiers). Liniowy: 4.9% of monthly profit, min 432.54 PLN. Skala: 9% of monthly profit, min 432.54 PLN.
JDG CalculatorRyczałt (Lump-sum Tax)
Flat-rate tax on revenue — no business cost deductions allowed. For software development (PKWiU 62/63): 12%. For IT consulting: 15%. Best when costs are low relative to revenue. Simplified bookkeeping required.
JDG CalculatorPodatek Liniowy (Flat Tax)
Flat 19% income tax on profit (revenue minus business costs minus ZUS). No progressive brackets, no tax-free allowance (kwota wolna). Best for high earners with significant business costs. KPiR accounting required.
JDG CalculatorSkala Podatkowa (Progressive Tax Scale)
Progressive income tax: 12% on the first 120,000 PLN of annual profit, 32% on amounts above. Includes a tax-free allowance (kwota wolna) of 30,000 PLN. Allows cost deductions. Preferred when annual profit is below ~85,000 PLN.
JDG CalculatorUlga na Start
6-month ZUS exemption for new entrepreneurs. During this period, you pay ZERO social insurance (ZUS). Only zdrowotna (health insurance, min. 432.54 PLN/month) is required. Available only to those who have not run a business in the last 60 months.
JDG CalculatorMały ZUS Plus
Reduced ZUS available for up to 36 months, for entrepreneurs whose annual revenue is below 120,000 PLN. Contributions are proportional to actual income. In 2026, the minimum preferential base shown on the site is 1,441.80 PLN, resulting in approx. 420.86 PLN/month without chorobowe.
JDG CalculatorIP Box
Preferential 5% income tax rate on income from qualified intellectual property rights — particularly software development income. Requires separate IP accounting (ewidencja IP). Available for both liniowy and skala forms.
JDG CalculatorMały ZUS (Small ZUS)
The first 24-month preferential ZUS period available after Ulga na start. During this period, ZUS is calculated on a base of 30% of the minimum wage (instead of 60% of the average salary used for full ZUS). Significantly cheaper than full ZUS.
JDG CalculatorMortgage
RRSO (APR)
Annual Percentage Rate — the true cost of credit including interest, fees, and insurance. Polish law requires banks to display RRSO prominently. Always compare RRSO between loan offers, not nominal interest rates.
Mortgage CalculatorWIBOR
A reference rate used in many Polish variable-rate mortgages. If your loan is based on WIBOR, this is the part that can move up or down over time, while the bank margin stays fixed.
Mortgage CalculatorMarża (Bank Margin)
The fixed part of your mortgage rate added by the bank on top of WIBOR. Unlike WIBOR, it usually does not change during the loan, so it is one of the clearest things to compare between offers.
Mortgage Calculator