B2B Hourly Rate Calculator 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.

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.

Ryczałt (12%) taxes revenue directly and does not let you deduct costs, so it is usually the cheapest option when costs are low. Liniowy (19%) taxes profit after deductions, which tends to work better when business costs are meaningful. Skala (12/32%) moves to 32% above 120,000 PLN of annual income. The calculator shows the required rate for each form side by side.

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.

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.

Rates vary widely by profession. Senior software developers often charge 120-180 PLN/hour B2B, mid-level specialists around 80-130 PLN/hour, and IT consultants 100-200 PLN/hour. In other fields such as design, marketing, law or accounting, the ranges also vary a lot. It is safer to start from your target net income than from a market benchmark pulled out of context.

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.

In B2B contracts, your hourly rate or monthly fee is usually stated as "netto" (before VAT). You invoice the client at that net amount plus VAT, usually 23%. VAT goes to the tax office and is not your income. For tax purposes, your income is the net invoice value.

No. B2B rates in Poland are always quoted netto, without VAT. You add VAT (typically 23%) on the invoice, but the client deducts it on their side, so neither party actually bears the cost. When comparing rates or negotiating, always talk netto.