European Sole-Proprietor & Freelance Tax Suite 2026 — 10 Countries

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.
2026 Head-to-Head Net Take-Home Comparison — Poland vs. Czechia
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 €
2026 Statutory Benchmark Table & Official FAQ — Poland (JDG Ryczałt) vs. Czechia (OSVČ Paušální Daň) — 2026 B2B Comparison
2026 Head-to-Head Net Take-Home Comparison — Poland vs. Czechia
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 €
Is Czechia Paušální daň or Poland JDG Ryczałt better at 60,000 €–75,000 €?
Below 2,000,000 Kč (~79,365 €), Czechia’s OSVČ regimes (Band 1/2 Paušální daň or 60% Výdajový paušál) yield ~5,000–6,000 €/yr more net take-home pay than Poland’s 12% Ryczałt on Duży ZUS.
Why does Poland JDG Ryczałt overtake Czechia at higher B2B revenues (120,000 €+)?
Czechia’s Paušální daň terminates at 2,000,000 Kč (~79.4k €) and its 60% Výdajový paušál deduction is capped at 1,200,000 Kč/yr, exposing excess profit to 15%/23% tax plus uncapped health insurance. Poland’s 12% IT Ryczałt applies a flat rate up to 2,000,000 €/yr with fixed ZUS and capped NFZ health tiers.
How do B2B disguised-employment (Švarcsystém) rules compare between Czechia and Poland?
Czechia strictly enforces Švarcsystém inspections with fines up to 10,000,000 Kč when working exclusively for a single former employer. Poland explicitly permits B2B JDG contracts (restricting only first-year preferential tax/ZUS when invoicing a prior-year employer).