B2B calculator 2026 – self-employment in Poland
Enter your net invoice amount and choose a form of taxation – results update instantly, right in your browser.
Monthly breakdown
- Net profit – revenue minus costs, ZUS contributions, health contribution and tax advance. VAT is not included, because you pass it on to the tax office.
- On the tax scale and flat tax, advances are calculated cumulatively from the start of the year; on lump-sum tax – for each month separately.
- The “?” next to a month explains the changes (e.g. tax-free amount, tax threshold, minimum health contribution).
Calculation rules
Social contributions
- Pension 19.52%, disability 8%, accident 1.67%, sickness 2.45% (voluntary), Labour Fund 2.45%.
- Base: Full ZUS PLN 5,652, Small ZUS PLN 1,441.80 (no Labour Fund), Small ZUS Plus – 50% of the average monthly income from the previous year.
- Start-up relief and parallel employment (with at least the minimum wage): no social contributions.
- ZUS holiday: once a year one month without social contributions and the Labour Fund (paid by the state budget); the health contribution is unchanged.
Health contribution
- Tax scale: 9% of income, flat tax: 4.9% of income – minimum PLN 432.54 (PLN 314.96 in January).
- Lump-sum tax: PLN 498.35, PLN 830.58 or PLN 1,495.04 per month with annual revenue up to 60k, up to 300k or above PLN 300k.
- Deduction: flat tax – from income up to PLN 14,100 per year, lump-sum tax – 50% from revenue, tax scale – none.
Income tax
- Tax scale: 12% up to PLN 120,000 of income, 32% above, tax-free amount PLN 30,000 (PLN 3,600 less tax).
- Flat tax: 19% of income, no tax-free amount.
- Lump-sum tax: a rate on revenue reduced by social contributions and 50% of the health contribution; costs are not deductible.
VAT and costs
- An active VAT payer deducts VAT on costs – the cost is the net amount. When VAT exempt, the cost is the gross amount.
- The Labour Fund is a cost on the tax scale and flat tax.
- Car: business use only – 100% of costs and VAT; mixed use – 75% of costs (private car – 20%) and 50% VAT.
- Leasing: the capital part of the instalment is a cost in proportion to the limit (PLN 100,000 for combustion cars emitting at least 50 g CO2/km, PLN 150,000 below 50 g/km, PLN 225,000 for electric cars), interest in full. For mixed use we also apply the 75% limit to the instalment (a more cautious interpretation – some accountants do not apply it).
Working time and currencies
- Hourly rate: full-time working time in 2026 – 251 working days (Monday to Friday excluding public holidays; a holiday falling on a Saturday reduces working time by one day), with an option to work on holidays.
- Leave reduces revenue proportionally – evenly in every month.
- An invoice in a foreign currency is converted at the NBP average rate (fetched automatically, can be changed).
Reliefs, IKZE and joint filing
- Relief for families with 4+ children, return relief and seniors relief: revenue up to PLN 85,528 exempt from tax, deductions proportional.
- IP Box (tax scale and flat tax): 5% on income from qualified IP (income × IP share × nexus). Contributions only reduce the remaining income, which is taxed on the usual rules. Usual tax advances during the year, the relief comes back in the annual return; the health contribution does not change.
- IKZE: limit for the self-employed PLN 16,956, deducted from income or revenue – refund in the annual return.
- Joint filing with a spouse only on the tax scale.
Simplifications
- Costs are the same every month; revenue only changes with an hourly rate.
- The health contribution is calculated monthly, without the annual reconciliation (contribution year February–January).
- Start-up relief usually lasts 6 months and Small ZUS 24 – the calculator applies the selected option for the whole year.
Frequently asked questions
How much is ZUS for a business in Poland in 2026?
Full (“big”) ZUS is calculated on a base of PLN 5,652: pension PLN 1,103.27, disability PLN 452.16, accident PLN 94.39, voluntary sickness PLN 138.47 and Labour Fund PLN 138.47 – a total of PLN 1,926.76 per month (PLN 1,788.29 without sickness insurance).
Preferential (“small”) ZUS for the first 24 months is calculated on PLN 1,441.80 – that is PLN 456.18 including sickness insurance. For the first 6 months you can use the start-up relief and pay only the health contribution.
How much is the health contribution on B2B?
It depends on the form of taxation:
- Tax scale: 9% of income, at least PLN 432.54.
- Flat tax: 4.9% of income, at least PLN 432.54; contributions paid can be deducted up to PLN 14,100 per year.
- Lump-sum tax: a fixed amount depending on annual revenue – PLN 498.35 (up to PLN 60,000), PLN 830.58 (up to PLN 300,000) or PLN 1,495.04 (above).
Tax scale, flat tax or lump-sum tax – which to choose?
Lump-sum tax usually wins with low costs and a low rate (e.g. 12% in IT). Flat tax (19%) pays off with high income and significant costs. The tax scale (12% and 32%) is often best at lower incomes and when you want to file jointly with your spouse or use reliefs. The surest way to check is to switch the form of taxation in the calculator.
What is a ZUS holiday?
Once a year you can skip social contributions for one chosen month – ZUS covers them for you. You pay the health contribution as usual. Conditions include employing fewer than 10 people and revenue of up to EUR 2 million in the previous year; you apply in the preceding month. You can switch it on in the ZUS settings of the calculator.
What is IP Box and is it still available?
IP Box is a 5% tax on income from intellectual property you create yourself – most often copyright in software. It is available on the tax scale and flat tax (not with lump-sum tax), requires separate records of IP income and usually an individual tax ruling. During the year you pay the usual tax advances, and the difference comes back as a refund in the annual return.
In 2026 the relief works without changes. The Sejm has passed an amendment under which, from 2027, IP Box income above PLN 1 million per year is to be subject to the solidarity levy.
Do I get paid leave on B2B?
Not by law – while on leave you do not invoice, so you do not earn. Some companies pay for days off under the contract. The calculator lets you account for both unpaid and paid leave.