JDG vs Sp. z o.o. Calculator Poland

What this calculator shows

This is an educational estimate for foreigners comparing a JDG (sole trader) vs a Sp. z o.o. (limited liability company) using 2026 rules (as-of 2026-02-16). Enter your monthly revenue and costs and see which structure leaves you more take-home in a simplified model. VAT is not included.

Sp. z o.o. is modeled as classic CIT + dividend payout. Real-life setups (salary, management board pay, mixed payouts, treaty relief) can change the outcome.

Your inputs

All amounts are PLN, net of VAT (enter invoice net amounts).

Monthly revenue (money you invoice, without VAT)

PLN

If you charge VAT, enter the amount before VAT (net line on the invoice).

Monthly business costs (deductible invoices, without VAT)

PLN

Examples: tools, software, coworking, accountant, subcontractors (if deductible).

JDG income tax method (PIT) Ryczałt is a % of revenue. Costs usually do not reduce the PIT amount.

Your ZUS situation (JDG) This tool does not check if you qualify or how long reliefs last.

Company tax (CIT) rate for Sp. z o.o. Eligibility checks are not enforced here. Confirm with an accountant.

Profit paid out as dividend

%

If you keep profit inside the company, take-home is lower now, but cash stays in the company.

Sp. z o.o. shareholders If single shareholder is selected, we assume full ZUS applies to the owner.

Results

Updates instantly as you change inputs.

JDG

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Sp. z o.o.

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Difference (Sp. z o.o. − JDG)

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Accounting costs (not included): from 450 PLN/month for a JDG and from 1500 PLN/month for a Sp. z o.o. Real pricing depends on document volume and complexity.

Item	JDG (annual)	Sp. z o.o. (annual)	Notes
Revenue	-	-	Net (ex VAT)
Business costs	-	-	Same costs used in both for comparison
ZUS social	-	-	Sp. z o.o. applies only if “single shareholder” is selected
Health contribution	-	-	Sp. z o.o. health shown only for “single shareholder” simplified model
Income tax (PIT)	-	-	JDG only
Corporate tax (CIT)	-	-	Sp. z o.o. only
Dividend tax	-	-	19% of distributed dividend (simplified)
Take-home (net)	-	-	-

If your results are close, don’t decide based on the calculator alone. The best structure often depends on payout strategy, whether you are a single shareholder in the Sp. z o.o., and admin/accounting workload.

Assumptions and limitations

These assumptions keep the calculator simple. Real cases can differ.

2026-only: Uses 2026 constants as-of 2026-02-16. No historical calculations.
VAT not included: All amounts are treated as net of VAT. VAT registration, input VAT recovery, and VAT rates are not modeled.
ZUS sickness included: Voluntary sickness insurance (chorobowe) is assumed included whenever ZUS social applies.
Accident rate fixed: Accident insurance rate (wypadkowe) is assumed at 1.67% (typical default for small payers). Your real rate can differ.
Single-shareholder Sp. z o.o.: If you select “1 person (single shareholder)”, we assume the owner pays full standard ZUS social plus a minimum health contribution (simplified).
Sp. z o.o. payout model: Company profit is taxed with CIT, then the selected % is paid as a dividend, then a 19% dividend tax is applied. No salary, management board pay, mixed payouts, treaty relief, or exemptions are modeled.
Accounting fees not included: Typical starting costs are shown in the strip above, but they are not subtracted from take-home.
Educational estimate only: This is not professional accounting, taxation, or business advice.

Want a real decision, not a guess?

If you are close between options, a short consult can confirm the correct ZUS title, the right tax method, and whether a Sp. z o.o. actually helps in your case.

Book a Consultation (JDG vs Sp. z o.o.) See Services and Pricing

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How this calculator works (plain English)

JDG: Take-home = revenue − business costs − ZUS (social) − health contribution − PIT.
Sp. z o.o.: Profit = revenue − business costs. Then CIT is applied. Then you pay out a dividend (your chosen %). Dividend tax is applied. If single shareholder is selected, we subtract ZUS + minimum health (simplified).
Why it is “simplified”: Real planning often includes different payout types (salary, board pay), different ZUS titles, and rules that can’t be decided without your exact facts.

Examples you can try

Copy these inputs into the calculator to see typical patterns.

Example 1 (consulting, low costs): Revenue 25,000 PLN/month, costs 2,000 PLN/month, JDG method: skala, ZUS: standard, Sp. z o.o. payout: 100%, shareholders: 2+.
Example 2 (higher costs, reinvest idea): Revenue 40,000 PLN/month, costs 12,000 PLN/month, JDG method: skala, ZUS: standard, Sp. z o.o. payout: 50%, shareholders: 2+.

If you are considering a single-shareholder Sp. z o.o., always test both “2+ shareholders” and “1 person” because ZUS can change the result significantly.

FAQ

Does this include VAT? No. Enter amounts without VAT and handle VAT separately.
Can a Sp. z o.o. pay salary instead of dividends? Yes, but this calculator does not model salary or management board pay.
Why does “single shareholder” reduce Sp. z o.o. take-home? In many cases, a one-person Sp. z o.o. can trigger ZUS like self-employed. We model that as a simplified extra cost.
Do costs reduce tax under ryczałt? Usually not. Ryczałt is generally calculated on revenue, not profit.
What if I am insured elsewhere and don’t pay ZUS as a JDG? Select “No ZUS here (insured elsewhere)” under JDG. This is still simplified and should be confirmed.

Sources and update log

Updated for 2026 rules as-of 2026-02-16. Primary sources used include ZUS and the Polish tax portal (podatki.gov.pl).

ZUS contribution bases and health contribution minimums (official ZUS pages) — URL placeholder
PIT tax scale thresholds and tax-reducing amount (ISAP / consolidated act) — URL placeholder
CIT rates and dividend tax rate (podatki.gov.pl) — URL placeholder

Educational estimate only. Not professional accounting, taxation, or business advice.

JDG vs Sp. z o.o. Take-Home Calculator

JDG vs Sp. z o.o. Take-Home Calculator (Poland, 2026)