JDG Tax Calculator Poland 2026

It depends on your tax form and ZUS stage. A typical example: 15,000 PLN revenue on liniowy + full ZUS (~1,788 PLN) with 2,000 PLN costs yields roughly 2,130 PLN income tax + 1,788 PLN ZUS + 550 PLN składka zdrowotna (health insurance contribution), leaving about 8,532 PLN net. ryczałt (flat-rate tax on revenue) for IT (12% on revenue, no cost deduction) is often cheaper when your costs are low. Use the calculator above to check your own numbers.

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.

ryczałt (flat-rate tax on revenue) 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.

ryczałt (flat-rate tax on revenue) taxes your revenue at 12%, regardless of costs. liniowy (flat 19% tax on profit) taxes your profit (revenue minus costs minus ZUS) at 19%. If your monthly costs exceed ~15% of revenue, liniowy is usually more favorable.

ZUS (Zakład Ubezpieczeń Społecznych) is the Polish social security system. Full ZUS for JDG in 2026 is approximately 1,788 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.

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.

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.

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.

Mały ZUS Plus is a reduced ZUS available for up to 36 months if your prior-year revenue was below 120,000 PLN. Your contributions are calculated proportionally to your actual income rather than the full 60% of average salary base. It significantly lowers your monthly costs between Ulga na start and full ZUS.

ryczałt (flat-rate tax on revenue; e.g. 12% for IT / 15% for consulting) usually works best when your costs stay below about 15-20% of revenue. liniowy (flat 19% tax on profit) starts to make more sense when you have real deductible costs such as hardware, software or co-working. skala (progressive tax scale; 12%/32%) is often worth checking when your annual profit stays below 120,000 PLN because kwota wolna still helps. The calculator is the fastest way to compare all three on your own numbers.

Yes, but only once per year. You must notify the tax office (US) by 20 February of the year you want the new form to apply. The most common switch is from ryczałt to liniowy once costs grow large enough to benefit from deductions. Always verify your PKWiU classification if switching to or from ryczałt.

It depends on your annual revenue. Below 200,000 PLN you are VAT-exempt by default. Above that threshold, registration is mandatory (Art. 113 ust. 1). You can also register voluntarily, for example to recover input VAT on equipment purchases. If you invoice EU business clients, the reverse charge mechanism applies at 0% VAT.

It does not. VAT is a flow-through tax: you collect it from the client on top of your net invoice amount and send it to the tax office. Your przychód (revenue) for PIT purposes is always netto. The only real cost is irrecoverable input VAT, for example 50% of VAT on a car you also use privately.

VAT należny (output VAT) is what you charge the client. VAT naliczony (input VAT) is what you pay on your business purchases. Each month you remit the difference: należny minus naliczony. If naliczony exceeds należny, you can claim a refund or carry it forward.