Updated · Polish Tax Rates
JDG tax calculator Poland 2026: ryczałt, liniowy or skala?
Enter your monthly revenue and costs for your JDG (sole-proprietor business). Compare Poland’s three main tax forms, including income tax, Polish social security (ZUS) and the health insurance contribution (składka zdrowotna).
Updated: September 2026 · lump-sum income tax rules ↗ · personal income tax rules ↗ · 2026 health contribution figures ↗
Start with your own numbers
Enter monthly revenue, business costs, tax form and ZUS stage. The calculator estimates take-home pay, tax, ZUS and the health contribution, then compares all three forms.
Your Details
Enter your details and click Calculate
How to read the result
The cheapest form is not determined by the tax rate alone. Look at these three things:
Revenue versus profit
Ryczałt uses revenue. Liniowy and skala use profit after eligible costs, so business expenses can change which form wins.
Your activity and rate
Ryczałt rates depend on the work you actually do and its Polish Classification of Products and Services (PKWiU) code. Confirm the rate before filing.
Contributions and allowances
ZUS, the health contribution and options such as joint filing can change your take-home pay beyond income tax.
JDG tax forms at a glance
All three can apply to a sole-proprietor business (JDG). The key question is what the tax is calculated on: revenue, or profit after deductible business costs.
| Feature | Ryczałt (flat-rate tax) | Liniowy (flat 19% tax) | Skala (progressive scale) |
|---|---|---|---|
| Tax base | Revenue | Profit after costs | Profit after costs |
| Tax rate | Depends on activity (IT: 12%) | 19% flat | 12% / 32% |
| Business-cost deduction | No | Yes | Yes |
| Health contribution | Fixed revenue tier | 4.9% of profit* | 9% of profit* |
| Worth investigating when | Costs are low and margin is high | Costs are a meaningful share of revenue | Profit is lower or family filing may help |
Ryczałt ewidencjonowany (flat-rate tax)
Ryczałt taxes your revenue, not your profit. You cannot subtract business expenses from the tax base. The rate depends on what you do—for example, software development is often 12%, while other activities use different rates. It can work well when costs are low and bookkeeping simplicity matters.
- Simple tax base: you track revenue rather than profit
- Often attractive when business costs are low
- Usually straightforward bookkeeping
- Business costs do not reduce the tax base
- Your activity and PKWiU classification determine the rate
- Some allowances and joint-filing options are limited
Podatek liniowy (flat 19% tax)
Liniowy taxes profit—revenue after eligible business costs and social ZUS. The rate stays at 19%, so this form often becomes more attractive when you pay contractors, rent an office or buy equipment.
- Eligible business costs reduce the tax base
- One flat rate, regardless of profit level
- Useful when costs are a meaningful share of revenue
- The health contribution rises with profit and has a minimum
- No standard tax-free allowance (30000 PLN)
- Usually less attractive when costs are very low
The cost threshold: when does each form start to make sense?
As a quick guide, compare your deductible business costs with your revenue. The table shows where liniowy may start to overtake ryczałt for common activity rates. It is a starting point, not a personal tax decision: use the calculator for your revenue, ZUS stage and health contribution.
Simple rule of thumb
revenue × ryczałt rate ≈ (revenue − costs) × 19%
→ costs / revenue ≈ (19% − rate) / 19%
| Ryczałt rate | Typical activity | Approx. cost share* | When liniowy becomes more attractive |
|---|---|---|---|
| 8.5% | Trade and some services | ~55% of revenue | Usually only with very high costs |
| 12% | Software development and some IT services | ~30–35% of revenue | Contractors, equipment or office rent |
| 15% | IT and technical consulting | ~18–22% of revenue | Even moderate costs can matter |
| 17% | Selected liberal professions | ~9–12% of revenue | Liniowy is often worth checking early |
* These are rough comparisons of income tax and health contribution. The actual result depends on revenue, costs, ZUS stage, allowances and the rate assigned to your activity.
A practical example
For a software developer with 15,000 PLN/month revenue at the 12% ryczałt rate, costs around one third of revenue are a useful point to recalculate. If your costs are limited to tools and equipment, ryczałt may stay ahead. Contractors or office rent can change the result.
Three scenarios: how costs can change the result
These are simplified illustrations, not tax advice. Social ZUS is left out because it is the same in both columns; we compare income tax and the health contribution only. Your result can differ with your ZUS stage, allowances, VAT and exact activity classification.
Mark — low-cost IT developer
15,000 PLN/month · about 400 PLN in business costs
Mark has one steady B2B contract and performs software-development work that may qualify for the 12% rate. His costs are limited to tools and a phone plan.
| Item | Ryczałt | Liniowy |
|---|---|---|
| Revenue | 15,000 PLN/month | 15,000 PLN/month |
| Business costs | ~400 PLN/month | ~400 PLN/month |
| Income tax | ~1,800 PLN (12% × 15,000) | ~2,774 PLN (19% × 14,600) |
| Health contribution | ~830.58 PLN | ~715 PLN (4.9% × 14,600) |
| Total tax + health | ~2,631 PLN | ~3,489 PLN |
Anna — higher-cost freelancer
10,000 PLN/month · about 3,500 PLN in business costs
Anna regularly outsources work and pays for design tools. We use a 15% ryczałt rate only as an illustration—the correct rate depends on her actual work and PKWiU classification.
| Item | Ryczałt | Liniowy |
|---|---|---|
| Revenue | 10,000 PLN/month | 10,000 PLN/month |
| Business costs | ~3,500 PLN/month | ~3,500 PLN/month |
| Income tax | ~1,500 PLN (15% × 10,000) | ~1,235 PLN (19% × 6,500) |
| Health contribution | ~830.58 PLN | ~432.54 PLN minimum |
| Total tax + health | ~2,331 PLN | ~1,668 PLN |
Thomas — growing IT agency
26,000 PLN/month · about 10,400 PLN in subcontractor costs
Thomas works with subcontractors, so 40% of his revenue goes to business costs. At this revenue level, the example uses the highest 2026 ryczałt health-contribution tier.
| Item | Ryczałt | Liniowy |
|---|---|---|
| Revenue | 26,000 PLN/month | 26,000 PLN/month |
| Business costs | ~10,400 PLN/month | ~10,400 PLN/month |
| Income tax | ~3,120 PLN (12% × 26,000) | ~2,964 PLN (19% × 15,600) |
| Health contribution | ~1495.04 PLN | ~764 PLN (4.9% × 15,600) |
| Total tax + health | ~4,615 PLN | ~3,728 PLN |
JDG Tax Calculator - frequently asked questions
What is ryczałt and when is it useful?
Ryczałt is a flat-rate tax on JDG revenue rather than profit. You do not subtract business costs from the tax base, and the rate depends on the work you perform. Software development is often taxed at 12%, but the exact rate must match your activity classification.
Can I deduct business costs on ryczałt?
No. Equipment, software, rent and subcontractors still reduce the money you keep, but they do not reduce the ryczałt tax base. That is why a profit-based form can become more attractive when costs are substantial.
How does the JDG health contribution work in 2026?
On ryczałt, the monthly health contribution depends on revenue accumulated during the year: 498.35 PLN up to 60000 PLN, 830.58 PLN from 60000 to 300000 PLN, and 1495.04 PLN above 300000 PLN. On liniowy it is 4.9% of profit, while skala uses 9% of profit, subject to the applicable minimum.
What ryczałt rate applies to software development or IT?
The law sets 12% for certain software-related and IT services, but there is no universal “IT rate.” The correct result depends on the work you actually perform and its PKWiU code. Ask an accountant or request a classification opinion if your services are mixed.
When can I change my JDG tax form?
You generally submit a choice or change of tax form by the 20th day of the month after your first business revenue in that tax year. If the first revenue is in December, the deadline is the end of that year. CEIDG (Poland’s business register) is a common way to report the change, but check the current rules before filing.
Which tax form is best for a new or low-cost business?
There is no universal winner. With low costs, ryczałt is often simple and competitive. If you expect contractors, expensive equipment or office rent, compare liniowy and skala as well. Enter your own numbers above before you choose.
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.