Poland vs Portugal for freelancers 2026
The general comparison shows both countries on their ordinary rules. This page answers the question that actually decides the bill: which regime. Every option each country offers, on the same income, each computed with the same engine and verified data as the per-country calculators.
One amount, both countries, every regime
The figures show left after tax and contributions and, in brackets, the effective rate.
On €60,000, that is €2,495 more left after tax and contributions in Poland.
Poland
General scale (skala podatkowa): The default route: 12% up to PLN 120,000 and 32% above, on profit (revenue minus costs), with the PLN 30,000 tax-free amount; allows joint filing, child relief and IP Box. · details
left after tax and contributions: €37,650 (34.7%)
Flat tax (podatek liniowy): A flat 19% on profit with no tax-free amount and no joint filing; worth it once profit is well into the 32% band; IP Box still available. · details
left after tax and contributions: €40,424 (29.9%)
Ryczałt od przychodów ewidencjonowanych: A lump sum on revenue with no expenses deducted; the rate depends on your activity (12% for software/IT, 14% for engineers/architects/doctors, 17% for lawyers/accountants and other free professions, 8.5% for general services). Best when real costs are low. · details
left after tax and contributions: €43,583 (24.5%)
Portugal
Regime simplificado (category B): The default for most freelancers: taxable income is a set share of turnover, actual expenses are not asked for; open up to EUR 200,000 of annual turnover. · details
left after tax and contributions: €30,560 (38.9%)
Contabilidade organizada (organised accounting): Accounting on your actual profit, compulsory once turnover exceeds EUR 200,000, an option below it. · details
left after tax and contributions: €31,022 (38.0%)
Change every input: Poland Freelancer Tax Calculator · Portugal Freelancer Tax Calculator
What each row holds fixed
A regime is only comparable while you can see its assumptions. Each row above is a real calculation on that regime's own qualifying example, with your amount swapped in:
- Poland: General scale (skala podatkowa): deductible business expenses: PLN 10,000; what you do: IT and software.
- Poland: Flat tax (podatek liniowy): deductible business expenses: PLN 10,000; what you do: IT and software.
- Poland: Ryczałt od przychodów ewidencjonowanych: deductible business expenses: PLN 10,000; what you do: IT and software.
- Portugal: Regime simplificado (category B): deductible business expenses: €10,000; what you do: Professional services (activities on the art. 151.º CIRS list); national rules, no region selected.
- Portugal: Contabilidade organizada (organised accounting): deductible business expenses: €10,000; what you do: Professional services (activities on the art. 151.º CIRS list); national rules, no region selected.
What this calculator does not model
Every rule below is real and is left out on purpose. Modelling it would need information this form does not ask you for, or a mechanism we have not built yet. What matters is not that something is missing, but which way it moves your number, so that is what we tell you.
- Your real tax may be HIGHER: Poland: The health insurance contribution is modelled as fully deductible under the flat 19% tax, but the law caps that deduction at PLN 14,100 per year (2026). A flat-tax freelancer with income above roughly PLN 288,000 deducts more here than the law allows, so their real tax is slightly higher than shown. Applies to: Flat-tax (podatek liniowy) freelancers with annual profit above ~PLN 288,000.
- Your real tax may be LOWER: Poland: Voluntary sickness insurance (ubezpieczenie chorobowe, 2.45%) is included in the ZUS total. A freelancer who does not opt into it pays about PLN 138 per month less than shown. Applies to: Anyone who declines voluntary sickness insurance.
- Your real tax may be LOWER: Poland: Start-up reliefs are not modelled: 'ulga na start' waives all social contributions (health only) for the first 6 months, and the preferential 'mały ZUS'/'mały ZUS plus' bases (from PLN 1,441.80/month) apply for up to the next few years. A new or low-income freelancer pays far less ZUS than the full 'duży ZUS' shown here. Applies to: Freelancers in their first months/years of activity, or with prior-year revenue below PLN 120,000 (mały ZUS plus).
- Your real tax may be LOWER: Poland: IP Box (a 5% rate on income from qualified intellectual property, e.g. copyright to software the freelancer creates in R&D) is not modelled under the scale and flat regimes. A software developer who qualifies pays less than shown on the part of income that is qualified IP. Applies to: Software and R&D freelancers on the general scale or flat tax who own qualifying IP.
- Your real tax may be LOWER: Portugal: In the first two years of activity the deemed-cost coefficients for services are cut (by half in the opening year, by a quarter in the next), and social security contributions are not due at all for the first twelve months. Neither relief is applied here. Applies to: Anyone who has just registered as self-employed, which is most people arriving in Portugal.
- Your real tax may be HIGHER: Portugal: Part of the deemed expense allowance has to be backed by real, documented expenses: if you cannot show them, the taxable base is increased. We do not model that add-back, so a freelancer with few real expenses is shown a lower tax than the law would charge. Applies to: Freelancers on the simplified regime with few documented expenses or contributions.
- May not apply to you: Portugal: Contributions are really assessed quarterly on the previous quarter's income, and you may adjust the assessed base up or down by up to 25%. We compute an annual figure from the income you enter, so your monthly bills will not match this line exactly even when the yearly total is close. Applies to: Everyone paying social security as a self-employed worker.
- Your real tax may be LOWER: Portugal: Tax credits for health, education, rent and general family expenses are not modelled (see the income tax calculator for the same limitation). The tax shown is before them. Applies to: Residents who file receipts, which is nearly everyone.
This calculator is for information only and is not tax advice. Rates and thresholds change; check the methodology page for sources and verification dates, and confirm your own situation with a qualified adviser.