Poland — JDG B2B Tax Calculator 2026 (Ryczałt, Liniowy & Skala)
Compute 2026 Polish sole-proprietor (Jednoosobowa Działalność Gospodarcza — JDG) net take-home pay in EUR and PLN across Ryczałt ewidencjonowany, Podatek liniowy, and Skala podatkowa, including Ulga na start, Preferencyjny ZUS, Duży ZUS, and NFZ health tiers.
- Ryczałt Ewidencjonowany (up to 2,000,000 €/yr): 12% IT/software, 8.5% general services, 14% engineering/architecture, 15% consulting on revenue minus ZUS social and 50% of NFZ health insurance.
- 3-Stage ZUS Ramp & 2026 NFZ Tiers: 6 months Ulga na start (0 PLN social) → 24 months Preferencyjny ZUS (on 1,441.80 PLN base) → Duży ZUS (1,926.76 PLN/mo on 5,652.00 PLN base); 3-tier Ryczałt NFZ (498.35 / 830.58 / 1,495.04 PLN/mo).
- 2026 VAT & Family Rules: Domestic VAT exemption raised to 240,000 PLN/yr (~56,075 €); Skala podatkowa (0% up to 30k PLN, 12% up to 120k PLN, 32% above) unlocks joint spouse splitting and Ulga na dzieci.
| Gross Revenue (Yr) | Net Take-Home (Yr) | Net (Mo) | Income Tax (Yr) | Social & Health (Yr) | Effective Burden |
|---|---|---|---|---|---|
| 30,000.00 € | 19,798.83 € | 1,649.90 €/mo | 2,858.64 € | 7,342.53 € | 34.0% |
| 60,000.00 € | 46,198.83 € | 3,849.90 €/mo | 6,458.64 € | 7,342.53 € | 23.0% |
| 85,000.00 € | 66,447.66 € | 5,537.30 €/mo | 9,346.96 € | 9,205.38 € | 21.8% |
| 100,000.00 € | 79,647.66 € | 6,637.30 €/mo | 11,146.96 € | 9,205.38 € | 20.4% |
| 120,000.00 € | 97,247.66 € | 8,103.97 €/mo | 13,546.96 € | 9,205.38 € | 19.0% |