Poland Flat tax 19% Calculator 2026
Left after tax and contributions €34,485 ≈ €2,874 a month · effective rate 31.0%
What you keep is shown in euros. The breakdown stays in PLN, the currency this tax is assessed in.
| Business income after expenses | PLN 216,525 | Revenue PLN 259,830 less deductible expenses PLN 43,305 |
|---|---|---|
| ZUS: pension (ubezpieczenie emerytalne) | -PLN 13,239 | |
| ZUS: disability (ubezpieczenie rentowe) | -PLN 5,426 | |
| ZUS: sickness (ubezpieczenie chorobowe, voluntary) | -PLN 1,662 | |
| ZUS: accident (ubezpieczenie wypadkowe) | -PLN 1,133 | |
| ZUS: Labour Fund + Solidarity Fund (Fundusz Pracy i FS) | -PLN 1,662 | |
| Health insurance (składka zdrowotna): flat tax | -PLN 9,034 | |
| Income tax | -PLN 35,030 | Taxable base PLN 184,369.69 (after PLN 32,155.31 contributions) |
| Left after tax and contributions | PLN 149,339 | Effective rate 31.0% |
Which regime is mine?
Each regime below is checked against the amounts and activity you entered in the form. The conditions the calculator cannot see, like how long you have been in the country and what you did before, you confirm yourself.
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.
Fits what you entered in the form.
Left after tax and contributions: €33,055 General scale calculator
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.
Fits what you entered in the form.
Left after tax and contributions: €34,485
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.
Fits what you entered in the form.
Left after tax and contributions: €35,892 Ryczałt calculator
Ticking a box is your own confirmation, not advice. The conditions come from the same verified sources as the rates.
Do I qualify for Flat tax 19%?
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.
Anything measurable, like income limits or the type of activity, is checked live by the calculator above as you type.
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: 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: 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: 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: 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.
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.