Poland B2B / JDG Calculator

Poland B2B / Self-Employed (JDG) Calculator estimates monthly and annual take-home from invoiced revenue after business costs, social ZUS (Ulga na start, preferential, Mały ZUS Plus, or standard), health contribution by tax method, and PIT. This is a 2026 Poland estimate — not official tax or ZUS filing advice, not DRA preparation. Always confirm amounts with ZUS, your accountant, and current law.

How to Use the Poland B2B / JDG Calculator

Estimate monthly and annualized 2026 Poland JDG cash net from revenue excluding VAT, costs, a selected tax method, and a selected ZUS regime.

  1. Enter monthly B2B revenue in PLN excluding VAT and optional monthly business costs.
  2. Choose Skala, Liniowy, or Ryczałt. For Ryczałt, select the statutory rate that you have independently confirmed for your activity.
  3. Choose Ulga na start, preferential ZUS, Mały ZUS Plus, or standard ZUS. For Mały ZUS Plus, enter the requested prior-year revenue, income, activity days, and tax form.
  4. Choose whether to include voluntary sickness insurance, select the health-contribution period, and optionally show a 23% VAT invoice illustration.
  5. Select Calculate and review monthly and annual revenue, costs, social ZUS, health, PIT, total burden, net, warnings, and calculation notes.

Methodology, example, and interpretation

Estimated cash net = revenue − costs − social ZUS − health contribution − PIT. Skala annualizes income after costs and social ZUS, applies 12%/32% and the implemented 3,600 PLN tax-reducing amount. Liniowy applies 19% after the implemented health deduction cap. Ryczałt applies the selected rate to annualized revenue; costs still reduce cash net but not its PIT base.

Health uses 9% of income for Skala or 4.9% for Liniowy subject to the selected 2026 minimum. Ryczałt health uses the implemented annual-revenue bands. Annual results are monthly inputs multiplied or annualized over 12 months, not a month-by-month filing simulation.

Use the 20,000 PLN example to compare Liniowy with standard ZUS, then change one assumption at a time. Estimated net is planning cash after the listed costs and burdens; the effective burden percentage covers tax and contributions but not business costs.

Worked JDG comparison scenario example

  • Input: Monthly B2B invoice revenue = 20,000 PLN net (netto), monthly tax-deductible business costs = 2,000 PLN, Standard full ZUS (Duży ZUS).
  • Taxable income base: 20,000 − 2,000 = 18,000 PLN.
  • Flat tax (Podatek liniowy 19%): ZUS social (~1,770 PLN) deducted from base → Health insurance at 4.9% (~795 PLN) → Income tax 19% (~2,800 PLN) → Net take-home ≈ 12,635 PLN.
  • Ryczałt (IT service rate 12% on revenue): Tax on 20,000 PLN = 2,400 PLN → Fixed tier health insurance (~850 PLN) → ZUS social (~1,770 PLN) → Net take-home ≈ 14,980 PLN.
  • Conclusion: Ryczałt delivers higher net yield when operating with low overhead costs.

Mistakes, limitations, and privacy

This calculator is Poland-specific and implements a 2026 planning model. It omits individual deductions, allowances, spouse filing, detailed VAT settlement, accounting timing, and other facts that can change actual liability. It does not determine JDG, relief, or Mały ZUS Plus eligibility and does not prepare filings. Inputs are calculated in the browser; no NIP, PESEL, client identity, or invoice details are required.

  • Entering VAT-inclusive revenue even though the input requires revenue excluding VAT.
  • Expecting the calculator to classify PKWiU or select the correct Ryczałt rate.
  • Choosing a relief without independently checking legal eligibility and duration.
  • Assuming Ulga na start removes the health contribution.
  • Treating annualized output as a filed PIT return or ZUS DRA declaration.

FAQ

Is this an official ZUS or tax calculator?

No. It is a 2026 Poland estimate for planning. It is not official tax or ZUS filing advice and does not prepare ZUS DRA or PIT returns. Confirm figures with ZUS, your accountant, and current law.

What is a B2B / JDG calculator?

In Poland, B2B work is often invoiced through a sole proprietorship (jednoosobowa działalność gospodarcza, JDG). This tool estimates take-home after social ZUS, health contribution, and income tax from monthly revenue and costs.

How is net income estimated?

Net is revenue minus costs, social ZUS, health contribution, and PIT. VAT is optional display only and is not part of the PIT or ZUS bases. Enter revenue excluding VAT.

Which tax methods are supported?

Skala podatkowa (progressive 12%/32%), podatek liniowy (19% flat), and ryczałt (you select a statutory rate such as 12% or 17%). Karta podatkowa is not in this MVP.

Does Ryczałt use one rate for everyone?

No. Your ryczałt rate depends on the type of activity (PKWiU). The calculator does not classify your business. Select the rate that applies to you; it is not legal advice.

What ZUS regimes can I choose?

Ulga na start (social ZUS 0, health still due), preferential ZUS, Mały ZUS Plus (income-based base with official 2026 floors/caps), and standard ZUS. The tool does not automatically decide legal eligibility.

Does Ulga na start mean zero contributions?

No. Social ZUS can be zero during the relief period, but the health contribution still applies and depends on your tax method.

How is the health contribution calculated?

It is not one flat percentage. Skala uses 9% of income with a monthly minimum; liniowy uses 4.9% with the same minimum; ryczałt uses official revenue bands. January 2026 uses a different scale/linear minimum than February 2026–January 2027.