How to compare B2B tax forms in Poland
- 1.
Enter revenue and costs
Type your monthly net invoice amount (without VAT) and your monthly business costs.
- 2.
Choose your ZUS stage
Start-up relief (health contribution only), preferential ZUS or full ZUS; optionally add voluntary sickness insurance.
- 3.
Set the lump-sum rate
Pick the ryczałt rate that matches your activity, e.g. 12% for IT services or 8.5% for many other services.
- 4.
Compare the results
See monthly and yearly take-home pay for the tax scale, flat tax and lump-sum tax; the best option is highlighted.
B2B in Poland: JDG, ZUS and the three tax forms
“B2B” in Poland usually means you register a sole proprietorship (JDG, jednoosobowa działalność gospodarcza) and invoice your client instead of signing an employment contract. You then pay your own social security (ZUS), a health contribution that gives you access to public healthcare (NFZ) and income tax under one of three forms you choose each year:
- Tax scale (skala podatkowa) - 12% up to PLN 120,000 of income and 32% above, with a PLN 3,600 tax-reducing amount (effectively PLN 30,000 tax-free). Health contribution: 9% of income, at least PLN 432.54 a month, not deductible.
- Flat tax (podatek liniowy) - 19% of income with no tax-free amount. Health contribution: 4.9% of income, at least PLN 432.54; up to PLN 14,100 a year can be deducted from income.
- Lump-sum tax (ryczałt od przychodów ewidencjonowanych) - a rate from 2% to 17% on revenue, depending on your activity (12% for most IT services). Costs do not reduce the tax, but social contributions and 50% of the health contribution are deducted from revenue. The health contribution is fixed by annual revenue: PLN 498.35, 830.58 or 1,495.04 a month (up to PLN 60k, up to PLN 300k, above).
Income = revenue − business costs − ZUS. All amounts are net of VAT.
ZUS for the self-employed in 2026
| Item | 2026 value |
|---|---|
| Minimum wage / forecast average wage | PLN 4,806 / PLN 9,420 |
| Full ZUS base (60% of the forecast average wage) | PLN 5,652 |
| Full ZUS: pension 19.52% / disability 8% / accident 1.67% / Labour Fund 2.45% | PLN 1,103.27 / 452.16 / 94.39 / 138.47 |
| Full ZUS total (without sickness) | PLN 1,788.29 a month |
| Voluntary sickness insurance 2.45% | PLN 138.47 (full), PLN 35.32 (preferential) |
| Preferential base (30% of minimum wage) | PLN 1,441.80, total PLN 420.86 a month |
New businesses usually go through three stages: start-up relief (ulga na start) for 6 months - no social contributions, only health; then preferential ZUS for 24 months; then full ZUS. The calculator does not model Mały ZUS Plus (income-based contributions) or IP Box (5% tax on qualified IP income), which can change the result for some developers and creators.
Example: PLN 15,000 a month, PLN 1,000 costs, full ZUS
| Tax scale | Flat tax 19% | Lump sum 12% | |
|---|---|---|---|
| Health contribution (year) | PLN 13,188.60 | PLN 7,180.44 | PLN 8,638.04 |
| Income tax (year) | PLN 19,293 | PLN 26,478 | PLN 18,706 |
| Take-home per month | PLN 9,504.91 | PLN 9,406.84 | PLN 9,933.04 |
ZUS is the same in every column: PLN 21,459.48 a year. With low costs, the 12% lump sum wins here. At PLN 10,000 a month the tax scale is best (PLN 5,997.24 vs PLN 5,585.08 on the lump sum and PLN 5,491.09 on flat tax), because the tax-free amount and 12% rate matter more. At PLN 25,000 a month the lump sum leads again (PLN 18,681), with flat tax second (PLN 17,109.92). High business costs favour the tax scale and flat tax, since the lump sum ignores costs.
B2B vs employment contract and VAT
On B2B you get no paid holiday, sick pay only if you pay voluntary sickness insurance, and a lower future pension, so compare offers carefully with the Polish salary calculator. If you also do occasional work on civil-law contracts, see the umowa zlecenie calculator.
VAT: the amounts here exclude VAT. VAT you add to your invoices (usually 23%) is not your income - you pass it to the tax office after deducting VAT on business costs. Small businesses can stay VAT-exempt up to PLN 200,000 of sales a year, but some activities, such as legal and advisory services, cannot use this exemption. Check net and gross invoice amounts with the VAT calculator.
The model assumes the same revenue, costs and ZUS stage for all of 2026, no other income and no joint filing with a spouse. Treat the result as an estimate and confirm your tax form with an accountant (księgowa) before the 20th of the month after your first revenue, when the choice must be declared.
Frequently asked questions
Which tax form is best for a B2B contractor in Poland?
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It depends on income and costs. With low costs and high revenue, the lump-sum tax (e.g. 12% for IT) usually wins. At lower incomes the tax scale is often best, and flat tax makes sense for high incomes with significant costs or activities with a high ryczałt rate.
How much ZUS does a sole trader pay in 2026?
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Full ZUS is PLN 1,788.29 a month without sickness insurance (PLN 1,926.76 with it), plus the health contribution. Preferential ZUS is PLN 420.86 a month, and during the 6-month start-up relief you pay only the health contribution.
What is the minimum health contribution in 2026?
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On the tax scale and flat tax it is PLN 432.54 a month (9% of the PLN 4,806 minimum wage). On the lump-sum tax it is PLN 498.35, 830.58 or 1,495.04 depending on annual revenue.
Can foreigners open a JDG in Poland?
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EU, EEA and Swiss citizens can register a sole proprietorship on the same terms as Poles. Non-EU citizens can do so if they hold certain residence permits (e.g. permanent residence or some temporary permits). Registration is done online in CEIDG.
Do my business costs reduce tax on the lump sum?
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No. Under ryczałt the tax is charged on revenue, so costs do not lower it. Only social contributions and 50% of the health contribution are deducted.
Does the calculator include IP Box?
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No. IP Box (5% tax on qualified income from intellectual property, popular with developers) needs detailed records and is not modelled. The calculator also skips Mały ZUS Plus.
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