Thinking about freelancing as a sole trader (JDG) in Poland, or choosing a tax form? This free calculator estimates what you keep each month after social ZUS, the health contribution and income tax. It compares ryczałt, flat tax (podatek liniowy) and the tax scale using 2026 figures, and checks whether your revenue fits the limit for unregistered activity.
Poland Freelancer Net Income Calculator (2026)
Estimate what you keep each month from a sole-trader business (JDG) after ZUS, health contribution and income tax. The fields are pre-filled with example values, so replace them with your own.
Simplified estimate using 2026 figures: full ZUS basis 5,652 PLN, preferential basis 1,441.80 PLN, minimum health contribution 432.54 PLN, ryczałt health contribution 498.35 / 830.58 / 1,495.04 PLN by annual revenue, flat-tax health deduction limit 14,100 PLN, tax scale 12% up to 120,000 PLN with a 30,000 PLN tax-free amount. It ignores VAT, other income, tax reliefs and special cases (such as Mały ZUS Plus or the higher 8.5% rate above 100,000 PLN). Not tax advice. Ask an accountant (księgowa) before you decide.
2026 figures used in the calculator
| Item | 2026 figure |
|---|---|
| Minimum wage | 4,806 PLN |
| Full social ZUS | 1,926.76 PLN/month with sickness insurance (basis 5,652 PLN) |
| Preferential social ZUS (first 24 months) | About 421 PLN/month, or 456 PLN with sickness insurance (basis 1,441.80 PLN) |
| Start relief (ulga na start) | No social ZUS for the first 6 months (health contribution still due) |
| Health contribution: tax scale | 9% of income, minimum 432.54 PLN/month |
| Health contribution: flat tax | 4.9% of income, minimum 432.54 PLN/month; up to 14,100 PLN a year deductible |
| Health contribution: ryczałt | 498.35 / 830.58 / 1,495.04 PLN/month for annual revenue up to 60,000 / up to 300,000 / above 300,000 PLN |
| Income tax | Ryczałt: rate for your activity · Flat tax: 19% · Tax scale: 12% up to 120,000 PLN, 32% above, 30,000 PLN tax-free amount |
| Unregistered activity limit | 10,813.50 PLN per quarter (225% of the minimum wage) |
Worked example
A freelancer earning 12,000 PLN a month (144,000 PLN a year) with 800 PLN of costs, on ryczałt at 12% and preferential ZUS without sickness insurance, pays about 421 PLN of social ZUS, 831 PLN of health contribution and 1,340 PLN of tax per month. That leaves about 8,609 PLN a month after costs. Switch the tax form in the calculator to compare.
FAQ
Which tax form is best for a freelancer in Poland?
It depends on your revenue, your costs and your ryczałt rate. Ryczałt often suits freelancers with low costs, while flat tax or the tax scale can be better with higher costs. Use the calculator to compare, then confirm with an accountant (księgowa).
Do I need to register a business to freelance?
Not always. In 2026 you can run unregistered activity (działalność nierejestrowana) if your revenue stays at or below 10,813.50 PLN in every quarter. The calculator checks this for you.
What does the calculator not include?
It is a simplified estimate. It ignores VAT, other income, tax reliefs and special cases such as Mały ZUS Plus or the higher ryczałt rate that applies to some services above 100,000 PLN. It is not tax advice.
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Sources: Pitax – ZUS 2026 · Podatki.biz – health contribution 2026 · Akademia LTCA – ryczałt health contribution 2026 · Akademia LTCA – health deduction limit 2026 · Infor – unregistered activity limit 2026