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
📖 35 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 UoP salary from brutto to netto
->See employee ZUS, health contribution, PIT and net pay on one screen.
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)
B2B 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 (Polish Social Insurance)
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 1,788-1,927 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 with no business cost deductions. For software development (PKWiU 62/63): 12%. For IT consulting: 15%. It usually works best when costs are low relative to revenue. Simplified bookkeeping is enough.
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 (Startup ZUS Exemption)
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, most often software development income. It requires separate IP accounting (ewidencja IP). Available for both liniowy and skala.
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 CalculatorKwota Wolna od Podatku (Tax-Free Allowance)
The annual income amount exempt from income tax under the skala podatkowa system. In 2026 it is 30,000 PLN. You subtract it from annual profit before calculating tax. For joint spousal filing, each person gets their own kwota wolna.
JDG CalculatorCEIDG (Business Registry)
The online register where you register and manage a sole proprietorship (JDG) in Poland. Registration is free of charge and can be completed online in minutes at ceidg.gov.pl. The CEIDG entry also serves as the official legal address of your business.
JDG CalculatorChorobowe (Voluntary Sickness Insurance)
An optional ZUS sickness insurance contribution for JDG owners. In 2026 it costs approximately 141.30 PLN/month. It entitles you to sickness benefit (80% of the contribution base) if you are unable to work. Also required to qualify for maternity allowance.
JDG CalculatorPodatek Belki (Capital Gains Tax)
Poland's 19% flat tax on investment income such as dividends, interest, and capital gains. It is withheld automatically by brokers and banks. IKE and IKZE are designed to avoid or defer this tax.
KPiR (Revenue and Expense Ledger)
The simplified accounting book required for JDG under podatek liniowy and skala podatkowa. Every revenue and deductible expense must be recorded. You either maintain it yourself or hire a księgowy (accountant). Ryczałt requires only a simpler revenue register (ewidencja przychodów).
JDG CalculatorPIT (Personal Income Tax Return)
Annual income tax return filed with the Polish tax authority (Urząd Skarbowy). JDG owners must file PIT-36L (for liniowy), PIT-36 (for skala), or PIT-28 (for ryczałt) by 30 April of the following year. Most use online filing via e-Deklaracje or a tax office's e-PIT pre-filled form.
JDG CalculatorVAT (Value Added Tax)
Poland's standard VAT rate is 23%. JDG owners whose annual revenue exceeds 200,000 PLN must register as VAT payers. Below that threshold, registration is optional (but sometimes advantageous). IT services billed to EU business clients may qualify for 0% VAT under the reverse charge mechanism.
JDG CalculatorVAT Należny (Output VAT)
The VAT you charge your client on top of the net invoice amount. At the standard 23% rate, an invoice for 10,000 PLN netto carries 2,300 PLN VAT należny. You collect this from the client and remit it to the tax office. It is not your income.
JDG CalculatorVAT Naliczony (Input VAT)
The VAT you pay when buying goods or services for your business. As a VAT payer, you can deduct VAT naliczony from VAT należny, so you only remit the difference. For mixed-use assets (e.g. a car used partly for personal purposes), only 50% of input VAT is recoverable.
JDG CalculatorOdwrotne Obciążenie (Reverse Charge)
A VAT mechanism for cross-border B2B services within the EU. When you invoice a business client in another EU country, you issue a 0% VAT invoice and the client accounts for VAT in their own country. Common for Polish IT freelancers working with EU-based companies. Requires valid EU VAT ID on both sides.
JDG CalculatorJPK_VAT (Uniform Audit File for VAT)
A mandatory monthly XML report that every active VAT payer in Poland must submit to the tax authority by the 25th of the following month. It contains a detailed register of all purchase and sales invoices with VAT. Since 2020, JPK_VAT replaces the separate VAT-7 declaration.
JDG CalculatorFundusz Pracy (Labour Fund)
A mandatory contribution of 2.45% of the assessment base, paid by JDG owners on full ZUS and by employers for each employee. It finances unemployment benefits, job training, and labour market programmes. During Ulga na start and preferential ZUS, JDG owners are exempt from FP.
JDG CalculatorMortgage
RRSO (APR)
Annual Percentage Rate, the real cost of credit including interest, fees, and insurance. Polish law requires banks to display RRSO clearly. When comparing offers, RRSO matters more than the nominal rate.
Mortgage CalculatorWIBOR (Warsaw Interbank Offered Rate)
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 CalculatorRata Annuitetyczna (Annuity / Equal Instalment)
The most common Polish mortgage repayment structure: each monthly payment is the same amount throughout the life of the loan. Early payments consist mostly of interest; later payments shift toward principal. The alternative is decreasing instalments (raty malejące), which cost less in total but start higher.
Mortgage CalculatorLTV (Loan-to-Value)
The ratio of the loan amount to the property value, expressed as a percentage. An LTV above 80% typically requires additional mortgage insurance. Polish banks often offer better interest rates when LTV is below 80% (20% down payment or more).
Mortgage CalculatorWkład Własny (Down Payment)
The portion of the property price paid from your own funds, not covered by the loan. Polish banks typically require a minimum of 10-20% wkład własny. A higher down payment reduces LTV, which can result in a lower interest rate and smaller loan balance.
Mortgage Calculator