Poland Flat tax 19% Calculator 2026
Where the money goes
What you keep is shown in euros. The breakdown stays in PLN, the currency this tax is assessed in.
| Business income after expenses | PLN 214,915 | Revenue PLN 257,898 less deductible expenses PLN 42,983 |
|---|---|---|
| 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 8,959 | |
| Income tax | -PLN 34,739 | Taxable base PLN 182,834.89 (after PLN 32,080.11 contributions) |
| Left after tax and contributions | PLN 148,096 | Effective rate 31.1% |
Regimes checked
Every regime is checked against what you entered. Open one to see what it requires, what it is worth, and the conditions you confirm yourself.
Flat tax 19%€34,455 kept · 57%
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.
Ryczałt€35,840 kept · 60%
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.
Revenue limits
- Up to PLN 8,517,200 a year
General scale€33,079 kept · 55%
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.
Calculation limitations
Your result can move: personal deductions, family status and special regimes we do not model can make your real tax lower in 3 cases, and higher in 1 case.
What we do not model 4
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.
Information only, not tax advice. Rates change; confirm your own situation with a qualified adviser. View sources and how we verify