Poland B2B calculator 2026: skala, liniowy or ryczałt
How much a sole trader (JDG) on a B2B contract keeps in Poland in 2026 — income tax, social ZUS and health contribution under each tax form, side by side.
Your B2B contract
Same invoice every month, social ZUS without voluntary sickness insurance, 2026 rules. 'Ulga na start' is the first 6 months, preferential ZUS the next 24.
Skala (12% / 32%)
Tax on profit, 30,000 PLN tax-free, health 9%
- Revenue per year
- PLN 240,000
- Costs
- -PLN 6,000
- Social ZUS
- -PLN 21,459
- Health contribution
- -PLN 19,129
- Income tax
- -PLN 40,413
Liniowy (19%)
Flat 19% on profit, health 4.9%
- Revenue per year
- PLN 240,000
- Costs
- -PLN 6,000
- Social ZUS
- -PLN 21,459
- Health contribution
- -PLN 10,414
- Income tax
- -PLN 38,404
Ryczałt
Tax on revenue, costs not deductible, fixed health
- Revenue per year
- PLN 240,000
- Costs
- -PLN 6,000
- Social ZUS
- -PLN 21,459
- Health contribution
- -PLN 9,967
- Income tax
- -PLN 25,826
How B2B contractors are taxed in Poland in 2026
Rules for a Polish tax resident running a sole proprietorship (JDG) without employees.
Social ZUS 2026
First 6 months — 'ulga na start': no social ZUS, only health. Next 24 months — preferential ZUS on 1,441.80 PLN: 420.86 PLN a month (without sickness). Then full ZUS on 5,652 PLN: 1,788.29 PLN a month including Fundusz Pracy (1,926.76 with sickness). Once a year you can skip social ZUS for one month ('wakacje składkowe').
Skala, liniowy and health
Skala: 12% up to 120,000 PLN of profit, 32% above, 30,000 PLN tax-free; health 9% of profit, not deductible. Liniowy: 19% of profit from the first złoty; health 4.9% of profit, deductible up to 14,100 PLN a year. Minimum health for both: 432.54 PLN a month (from February 2026 back to 9% of the full minimum wage).
Ryczałt rates
Tax on revenue minus social ZUS and half of the health contribution; business costs are not deductible. 12% for software development and most IT consulting, 8.5% for other services (e.g. technical support), 14% for engineering and medical services, 15% for consulting and advertising. Health is fixed by annual revenue: 498.35 / 830.58 / 1,495.04 PLN a month (up to 60k / 300k / above).
Examples: skala vs liniowy vs ryczałt 12%
What you keep per year for different monthly invoices, with 500 PLN costs and full ZUS without sickness insurance.
| Invoice / month | Skala (12% / 32%) | Liniowy (19%) | Ryczałt |
|---|---|---|---|
| PLN 8,000 | PLN 57,747 | PLN 51,313 | PLN 50,028 |
| PLN 12,000 | PLN 95,667 | PLN 89,772 | PLN 92,268 |
| PLN 20,000 | PLN 152,999 | PLN 163,722 | PLN 176,748 |
| PLN 30,000 | PLN 223,799 | PLN 255,742 | PLN 274,852 |
| PLN 45,000 | PLN 329,999 | PLN 392,722 | PLN 433,252 |
Sources: PwC Poland tax summaries, ZUS 2026 rates (pit.pl, symfonia.pl), health contribution 2026. Figures are estimates for 12 identical months, not tax advice.
Frequently asked questions
Which is better in 2026: skala, liniowy or ryczałt?
For an IT contractor with low costs ryczałt 12% usually leaves the most from about 13,000 PLN a month: with a 20,000 PLN invoice you keep about 14,729 PLN a month versus 13,644 on liniowy and 12,750 on skala. Skala wins at lower incomes thanks to the 30,000 PLN tax-free amount; liniowy wins when you have high deductible costs.
How much is ZUS for a sole trader in 2026?
Full social ZUS is 1,788.29 PLN a month without sickness insurance (1,926.76 with it), plus the health contribution. Preferential ZUS for the first 24 months after 'ulga na start' is 420.86 PLN (456.18 with sickness). During the first 6 months you pay only health.
What is the health contribution in 2026?
Skala: 9% of profit, liniowy: 4.9% of profit — in both cases at least 432.54 PLN a month from February 2026. Ryczałt: a fixed amount by annual revenue — 498.35 PLN (up to 60,000), 830.58 PLN (up to 300,000) or 1,495.04 PLN (above).
Which ryczałt rate applies to programmers?
Software development and most IT consulting (PKWiU 62.01, 62.02) are taxed at 12%. Some services such as technical support can qualify for 8.5%. The boundary depends on what you actually do — if in doubt, ask for an individual tax interpretation (40 PLN).
Can I deduct costs on ryczałt?
No. Ryczałt is charged on revenue; you can only deduct social ZUS and half of the health contribution. If your business costs are large (car, equipment, office), liniowy or skala may leave more.