JDG Tax Calculator Poland 2026
Calculate JDG net income in Poland for 2026. Compare ryczalt, liniowy and skala with ZUS, health contribution and UoP take-home.
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Useful pages after the JDG calculation
These are the pages people usually open next when they compare JDG tax, ZUS and take-home pay in Poland.
Turn target net income into a B2B hourly rate
->Use the hourly rate calculator when you know the monthly net you want and need a client-facing rate.
What skladka zdrowotna means for JDG in Poland
->Jump straight to the glossary explanation of health contribution, ZUS and related JDG terms.
Check IKZE and IKE tax relief for JDG owners
->See whether retirement wrappers improve your after-tax plan once the business numbers already work.
Frequently Asked Questions
How much tax do I pay on JDG in Poland in 2026?
JDG (Jednoosobowa Działalność Gospodarcza) is a sole proprietorship in Poland — the most common legal structure for self-employed individuals. It allows you to issue B2B invoices, choose your tax form, and start with the simplest business registration available.
JDG vs UoP in Poland: which pays more net?
It depends on your tax form. Ryczałt charges 12% of revenue (no cost deduction). Podatek liniowy charges 19% of profit. Skala podatkowa charges 12% on the first 120,000 PLN of annual profit, then 32% above. Add ZUS contributions and składka zdrowotna on top.
JDG vs UoP — which is more profitable?
There is no universal winner. JDG often leaves you with more money each month, especially at higher rates, but UoP gives you paid leave, stronger employment protection, and simpler paperwork. It is usually a trade-off between cash and comfort.
What is ryczałt and who can use it?
Ryczałt is the simple version: tax is charged on revenue, not profit, so you do not deduct costs. That works well when your expenses are low, but it stops being attractive once your business starts generating real costs each month.
What is the difference between ryczałt and podatek liniowy?
Ryczałt taxes your revenue at 12%, regardless of costs. Podatek liniowy taxes your profit (revenue minus costs minus ZUS) at 19%. If your monthly costs exceed ~15% of revenue, liniowy is usually more favorable.
What is ZUS and how much do I pay in 2026?
ZUS (Zakład Ubezpieczeń Społecznych) is the Polish social security system. Full ZUS for JDG in 2026 is approximately 1,785 PLN/month (without chorobowe) or 1,927 PLN/month (with voluntary sickness insurance). Ulga na start exempts you from ZUS for your first 6 months.
What is składka zdrowotna and is it deductible?
Składka zdrowotna is the health insurance contribution. Since 2022, it is NOT tax-deductible for ryczałt and liniowy forms. It is a separate cost on top of income tax and ZUS. For ryczałt, it depends on your monthly revenue tier (498.35, 830.58, or 1,495.04 PLN). For liniowy, it's 4.9% of monthly profit with a 432.54 PLN minimum.
What is Ulga na start?
Ulga na start is the 6-month opening period for a new business. You skip the social ZUS part and pay only health insurance. After that, most people move to the lower preferential ZUS and only later to the full rate.
Can I deduct business expenses from JDG income?
Yes, if you choose podatek liniowy or skala podatkowa. Common deductions include home office costs, hardware, software subscriptions, accounting fees, and business travel. Ryczałt does NOT allow any cost deductions.
What is Mały ZUS Plus?
Mały ZUS Plus is a relief for smaller businesses. If you meet the revenue rules, your social contributions can stay below the full ZUS level. On the site we show the simplified preferential amount used by the calculator, so the comparison stays readable.