B2B Hourly Rate Calculator 2026
Find the B2B hourly rate you need in Poland in 2026. Enter your target net income and see the JDG revenue required after tax and ZUS.
Your Details
Enter your target net income and click Calculate
Pages that help you set a realistic B2B rate
If you are pricing B2B work in Poland, these pages help you move from target net income to a rate you can defend.
Compare JDG tax forms before you price B2B work
->Check ryczalt, liniowy and skala side by side before you lock in your rate assumptions.
See what ZUS means for hourly B2B pricing
->Read the glossary explanation of ZUS if the contribution stages still feel fuzzy.
Estimate how IKZE can change your long-term net plan
->Use the retirement calculator if you want to combine current pricing with tax-efficient saving.
Frequently Asked Questions
What B2B hourly rate do I need in Poland in 2026?
Start from the monthly net you want, not from what someone on LinkedIn claims is standard. Your tax form, ZUS stage, and costs all change the answer. The calculator works backwards from that target and gives you a rate that is at least grounded in the numbers.
How do I convert a target net income into a B2B rate?
Your B2B hourly rate multiplied by hours gives your gross revenue (przychód). From this, you subtract ZUS contributions, income tax (podatek dochodowy), and health insurance (składka zdrowotna). What remains is your net income (dochód netto). The gap between gross and net is typically 25–40% for Polish JDG freelancers.
How does my tax form (ryczałt vs liniowy) affect the required hourly rate?
Ryczałt (12%) taxes revenue directly with no cost deductions — cheapest when costs are low. Liniowy (19%) taxes profit after deductions — better when you have significant business costs. Skala (12/32%) applies 32% above 120,000 PLN annual income. The calculator shows the required rate for each form so you can compare.
How many hours per month should I assume as a freelancer?
160 hours is the usual default, but not always the honest one. If meetings, gaps between projects, holidays, or admin work eat part of the month, your real billable time may be much lower. That is why it helps to look at several workload scenarios, not just one.
How do monthly business costs lower my required hourly rate?
With liniowy or skala tax forms, business costs reduce your taxable income. For example, 2,000 PLN/month in deductible costs saves approximately 380 PLN/month in income tax (at 19% liniowy), which means you need less gross revenue to hit the same net income target. Ryczałt does not allow any cost deductions.
What do JDG contractors typically charge per hour in Poland in 2026?
Rates vary widely by profession. Senior software developers typically charge 120–180 PLN/hour B2B, mid-level 80–130 PLN/hour. IT consultants range 100–200 PLN/hour. Other professions (designers, marketers, lawyers, accountants) typically range 80–150 PLN/hour. Always calculate from your target net income rather than reverse-engineering from market benchmarks.
How do I determine my B2B rate when switching from UoP?
A rough shortcut is to start above your old UoP brutto, not at the same number. On B2B you take over costs that were previously hidden on the employer side. The right markup depends on your tax setup, but matching your old salary one-to-one is usually too low.
What does "netto" mean in B2B contracts in Poland?
In B2B contracts, your hourly rate or monthly fee is always stated "netto" (net of VAT). You invoice your client at the netto rate plus VAT (usually 23%). The VAT is collected and remitted to the tax office — it is not part of your income. Your actual income for tax purposes is the netto invoice value.