Poland B2B Tax Calculator | Skala vs Liniowy vs Ryczałt + IP Box
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Poland B2B Tax Calculator (JDG / Sole Trader)

Estimate your 2026 JDG take-home in Poland across skala, liniowy, and ryczałt, with optional IP Box modelling.

JDG Take-Home Calculator (Poland, 2026)

Educational estimate for foreigners running (or planning) a JDG (sole trader). Compares Tax scale (skala), Flat tax (podatek liniowy), and Lump sum (ryczałt). VAT is not included.

What this page helps you do

If you’re earning on B2B in Poland (or considering it), your take-home depends on more than “the tax rate”. This tool gives you a clean, English-first comparison of the three most common JDG options.

  • Skala (tax scale) and liniowy (flat tax) are based on profit (revenue minus deductible costs).
  • Ryczałt (lump sum) is based on revenue, using the rate you choose (your correct rate depends on PKWiU and what you actually do).
  • The estimate includes ZUS social and health contribution using a simplified month model.
  • VAT is excluded. Enter revenue and costs as net amounts (excluding VAT).

Educational use only. This is not professional accounting, tax, or business advice.

What usually changes your take-home the most

  • Your real deductible costs: higher costs often improve skala or liniowy vs ryczałt.
  • Your correct ryczałt rate (PKWiU): picking the wrong rate can make the “best” result meaningless.
  • ZUS and health: these can dominate outcomes, especially in low-income or uneven months.
  • IP Box: only worth modelling if you can meet eligibility and documentation requirements.

Your inputs

All amounts are PLN, net, excluding VAT.

PLN
If you invoice with VAT, enter revenue excluding VAT (net invoice amount).
PLN
Costs reduce profit for skala and liniowy. They do not reduce ryczałt tax (ryczałt is on revenue).
Simplified estimator. ZUS eligibility depends on your timeline and circumstances.
Ryczałt rate depends on what you do (PKWiU). This calculator does not determine your correct rate.

IP Box relief (optional)

If you qualify for IP Box, part of your income can be taxed at 5%. This is a simplified estimate.

Adds an “IP Box relief” row in the breakdown
We assume the same percentage of your monthly profit qualifies. IP Box does not apply to ryczałt in this estimator.
%
0 to 100.

Your results

Monthly and annual estimates in PLN.

Tax scale (skala)
-
-
Flat tax (liniowy)
-
-
Lump sum (ryczałt) 8.5%
-
-
Item Skala Liniowy Ryczałt (8.5%)
Income tax (monthly) - - -
ZUS social (monthly) - - -
Health contribution (monthly) - - -
Your costs (monthly) - - -
Net (monthly) - - -
Net (annual) - - -
Skala
Income tax-
IP Box relief-
ZUS social-
Health-
Your costs-
Net (monthly)-
Net (annual)-
Liniowy
Income tax-
IP Box relief-
ZUS social-
Health-
Your costs-
Net (monthly)-
Net (annual)-
Ryczałt (8.5%)
Income tax-
IP Box reliefN/A
ZUS social-
Health-
Your costs-
Net (monthly)-
Net (annual)-

Assumptions and notes

Show assumptions
  • Educational estimate only. Not professional accounting, taxation, or business advice.
  • VAT is not included. Inputs should be revenue and costs excluding VAT (net).
  • 2026 only. Values used are current as-of 16 Feb 2026 (Warsaw) for this calculator version.
  • ZUS social amounts are estimated using 2026 bases and rates. Full ZUS includes voluntary sickness insurance (chorobowe) and Labour Fund (FP) + Solidarity Fund (FS) by default.
  • Health (skala and liniowy): simplified month model with the Feb 2026 onwards minimum applied as the floor.
  • Ryczałt: your selected percentage only affects the ryczałt income tax line. Health tier is based on annual revenue thresholds.
  • IP Box: simplified model. If enabled, we apply 5% to the selected share and show the PIT reduction as “IP Box relief”. Confirm qualification and accounting requirements with a professional.
If you are choosing a tax strategy (skala vs liniowy vs ryczałt), the best option depends on what you do, your real costs, and whether you qualify for any ZUS reliefs or IP Box.
Book a Consultation to Lock Your Strategy Open Your JDG / Sole Trader

How to use this calculator

  1. Enter monthly revenue (net, excluding VAT).
  2. Enter monthly costs (net, excluding VAT). Costs impact skala and liniowy more than ryczałt.
  3. Select your ZUS situation (Full ZUS, Preferential, or Ulga na start).
  4. Select your ryczałt tax rate (or use Custom). This only affects the ryczałt column.
  5. Optional: Enable IP Box and set the qualifying share if you can document eligibility.
  6. Compare the Net (monthly) and then check the breakdown to see what drives the difference.

How to interpret your results

This tool is a clear starting point. It does not determine your correct PKWiU or ryczałt rate.

  • Skala (tax scale): tax is calculated on profit (revenue minus deductible costs).
  • Liniowy (flat tax): tax is also on profit, but uses the flat PIT rate.
  • Ryczałt (lump sum): tax is calculated on revenue, so costs do not reduce the tax base.

If ryczałt looks best, the main thing to confirm is whether your activity actually qualifies for the rate you selected.

FAQs

Do I enter revenue including VAT?
No. Use net invoice values, excluding VAT.

Do costs reduce ryczałt tax?
No. Ryczałt income tax is on revenue in this estimator.

Does this choose my tax method for me?
No. It shows an estimate so you can decide what to validate next.

Is IP Box just a checkbox?
No. It is documentation-heavy. Only model it if you understand the compliance requirements.

Sources and update log

Updated: 16 Feb 2026 (Warsaw)

  • ZUS: social and health contribution notices and calculators
  • podatki.gov.pl: official tax guidance pages
  • ISAP: legal texts (PIT Act, health services act where relevant)
  • mf.gov.pl: Ministry of Finance updates

If any official rates or thresholds change, this page should be updated and the “Updated” date refreshed.