Poland (JDG Ryczałt) vs. Czechia (OSVČ Paušální Daň) — 2026 B2B Comparison
Compare Europe’s two most popular Central European B2B IT contractor regimes in 2026: Poland’s JDG Ryczałt ewidencjonowany vs. Czechia’s OSVČ Paušální daň and 60% Výdajový paušál.
- Up to 2,000,000 Kč (~79.4k €): Czechia’s Band 1/2 Paušální daň and 60% Výdajový paušál deliver ~86–92% net retention with a higher 2,000,000 Kč (~79.4k €) domestic VAT exemption.
- Above 80,000 € up to 2,000,000 €: Poland’s 12% IT / 8.5% service Ryczałt scales up to 2,000,000 €/yr without a lump-sum expense cap, whereas Czechia’s 60% deduction is capped at 1,200,000 Kč (~47.6k €) of expenses.
- Family & Spouse Credits: Czechia’s 60% Výdajový paušál grants refundable child tax bonuses, while Poland’s Skala podatkowa offers full joint spouse income splitting.
| Gross Revenue (Yr) | Poland Net (Burden) | Czechia Net (Burden) | Poland vs. Czechia |
|---|---|---|---|
| 30,000.00 € | 19,798.83 € (34.0%) | 25,637.14 € (14.5%) | -5,838.31 € |
| 60,000.00 € | 46,198.83 € (23.0%) | 52,149.41 € (13.1%) | -5,950.58 € |
| 85,000.00 € | 66,447.66 € (21.8%) | 72,090.01 € (15.2%) | -5,642.35 € |
| 100,000.00 € | 79,647.66 € (20.4%) | 81,418.58 € (18.6%) | -1,770.92 € |
| 120,000.00 € | 97,247.66 € (19.0%) | 93,662.27 € (21.9%) | +3,585.39 € |