2026

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

Poland (JDG Ryczałt) vs. Portugal (Recibos Verdes & IFICI) — 2026 Tax Comparison

Head-to-head 2026 net take-home comparison between Poland’s JDG B2B Ryczałt ewidencjonowany (12% IT / 8.5% services) and Portugal’s Trabalhador Independente Regime Simplificado (General IRS, IFICI 20%, and IRS Jovem).

  • Poland JDG Ryczałt: 12% flat revenue tax for IT/software up to 2,000,000 €/yr, 3-stage ZUS ramp (Ulga na start → Preferencyjny → Duży ZUS), and 3-tier NFZ health contribution.
  • Portugal Regime Simplificado: 200,000 €/yr cap, 0.75 coefficient (−50% Year 1, −25% Year 2), 15% e-Fatura rule, 21.4% Segurança Social (−25% option = 11.235% eff., Year-1 exemption), IFICI 20% flat tax, and IRS Jovem.
  • VAT & Family Rules: Poland exempts domestic VAT up to 240,000 PLN (~56.1k €) vs. Portugal’s 15,000 € Art. 53 CIVA threshold; Portugal’s General/Jovem IRS grants Quociente 2.0 spouse splitting + 600 €/child credit.
2026 Head-to-Head Net Take-Home Comparison — Poland vs. Portugal
Gross Revenue (Yr) Poland Net (Burden) Portugal Net (Burden) Poland vs. Portugal
30,000.00 € 19,798.83 € (34.0%) 22,772.78 € (24.1%) -2,973.95 €
60,000.00 € 46,198.83 € (23.0%) 40,952.97 € (31.7%) +5,245.86 €
85,000.00 € 66,447.66 € (21.8%) 54,500.35 € (35.9%) +11,947.31 €
100,000.00 € 79,647.66 € (20.4%) 62,628.34 € (37.4%) +17,019.32 €
120,000.00 € 97,247.66 € (19.0%) 72,922.09 € (39.2%) +24,325.57 €
2026 Statutory Benchmark Table & Official FAQ — Poland (JDG Ryczałt) vs. Portugal (Recibos Verdes & IFICI) — 2026 Tax Comparison
2026 Head-to-Head Net Take-Home Comparison — Poland vs. Portugal
Gross Revenue (Yr) Poland Net (Burden) Portugal Net (Burden) Poland vs. Portugal
30,000.00 € 19,798.83 € (34.0%) 22,772.78 € (24.1%) -2,973.95 €
60,000.00 € 46,198.83 € (23.0%) 40,952.97 € (31.7%) +5,245.86 €
85,000.00 € 66,447.66 € (21.8%) 54,500.35 € (35.9%) +11,947.31 €
100,000.00 € 79,647.66 € (20.4%) 62,628.34 € (37.4%) +17,019.32 €
120,000.00 € 97,247.66 € (19.0%) 72,922.09 € (39.2%) +24,325.57 €
How does Poland 12% Ryczałt compare to Portugal Regime Simplificado at 60,000 € and 100,000 € in 2026?
Under standard steady-state rules, Poland’s 12% JDG Ryczałt maintains a ~19–23% total tax and ZUS/NFZ burden up to 2,000,000 €/yr, whereas Portugal’s General Progressive IRS rises from ~31.7% at 60,000 € to ~37–39% at 100,000–120,000 € unless qualifying for Year-1/Year-2 startup cuts, IRS Jovem (≤35), or IFICI (20% flat tax).
When can Portugal beat Poland on freelance net take-home pay?
During Year 1 in Portugal (12-month Segurança Social exemption + 50% coefficient cut so only 37.5% of revenue is taxed), or when combining IRS Jovem (Years 1–4) or IFICI 20% with the −25% Segurança Social tier.
How do domestic VAT thresholds compare between Poland and Portugal in 2026?
Poland raised its domestic VAT exemption to 240,000 PLN/yr (~56,075 €) in 2026, whereas Portugal’s Art. 53.º CIVA exemption is 15,000 €/yr.