2026

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

Poland (JDG Ryczałt) vs. Spain (Autónomo) — 2026 B2B Tax Comparison

Compare 2026 net take-home pay, effective tax and social security burden, VAT exemptions, and family rules between Poland’s JDG Ryczałt and Spain’s Autónomo regime.

  • Tax Rate Structure: Poland’s 12% IT / 8.5% service flat revenue tax (Ryczałt up to 2,000,000 €/yr) avoids Spain’s steep progressive IRPF brackets (19%–47%) on high B2B incomes.
  • Social Security Caps: Poland’s Duży ZUS plus tiered Ryczałt NFZ (~585–816 €/mo combined) vs. Spain’s 15-tramo RETA (~205–607 €/mo, or 80 €/mo Year-1 Tarifa Plana).
  • Domestic VAT Threshold: Poland exempts domestic sales up to 240,000 PLN (~56,075 €), whereas Spain charges 21% IVA from the first euro on domestic taxable services.
2026 Head-to-Head Net Take-Home Comparison — Poland vs. Spain
Gross Revenue (Yr) Poland Net (Burden) Spain Net (Burden) Poland vs. Spain
30,000.00 € 19,798.83 € (34.0%) 20,894.39 € (30.4%) -1,095.56 €
60,000.00 € 46,198.83 € (23.0%) 39,768.34 € (33.7%) +6,430.49 €
85,000.00 € 66,447.66 € (21.8%) 53,794.49 € (36.7%) +12,653.17 €
100,000.00 € 79,647.66 € (20.4%) 62,044.49 € (38.0%) +17,603.17 €
120,000.00 € 97,247.66 € (19.0%) 73,044.49 € (39.1%) +24,203.17 €
2026 Statutory Benchmark Table & Official FAQ — Poland (JDG Ryczałt) vs. Spain (Autónomo) — 2026 B2B Tax Comparison
2026 Head-to-Head Net Take-Home Comparison — Poland vs. Spain
Gross Revenue (Yr) Poland Net (Burden) Spain Net (Burden) Poland vs. Spain
30,000.00 € 19,798.83 € (34.0%) 20,894.39 € (30.4%) -1,095.56 €
60,000.00 € 46,198.83 € (23.0%) 39,768.34 € (33.7%) +6,430.49 €
85,000.00 € 66,447.66 € (21.8%) 53,794.49 € (36.7%) +12,653.17 €
100,000.00 € 79,647.66 € (20.4%) 62,044.49 € (38.0%) +17,603.17 €
120,000.00 € 97,247.66 € (19.0%) 73,044.49 € (39.1%) +24,203.17 €
How much more net income do IT contractors keep in Poland vs. Spain at 60,000 € and 100,000 €?
At 60,000 € annual B2B revenue in 2026, a Polish JDG on 12% Ryczałt keeps ~46,199 € net (23.0% burden) vs. ~39,768 € net in Spain (33.7% burden)—a +6,430 €/yr advantage that grows to over +14,500 €/yr at 100,000 €.
Does Spain’s Year-1 Tarifa Plana (80 €/mo) close the gap with Poland’s Ulga na start?
Both countries offer strong first-year social security reliefs (80 €/mo Tarifa Plana in Spain vs. 6 months 0 PLN Ulga na start + 24 months Preferencyjny ZUS in Poland), but Spain’s progressive IRPF still taxes net earnings at 19%–37% above 20,000 €.
Which regime is better for married contractors with children: Poland or Spain?
In Poland, switching from Ryczałt to Skala podatkowa (12%/32%) unlocks full 50/50 joint spouse bracket splitting and Ulga na dzieci, while Spain’s IRPF grants a fixed 3,400 € joint spouse reduction and 2,400–4,500 € child personal minimums.