Poland (JDG Ryczałt) vs. Czechia (OSVČ Paušální Daň) — 2026 B2B Comparison
Compare Europe’s two most popular Central European B2B IT contractor regimes in 2026: Poland’s JDG Ryczałt ewidencjonowany vs. Czechia’s OSVČ Paušální daň and 60% Výdajový paušál.
- Up to 2,000,000 Kč (~79.4k €): Czechia’s Band 1/2 Paušální daň and 60% Výdajový paušál deliver ~86–92% net retention with a higher 2,000,000 Kč (~79.4k €) domestic VAT exemption.
- Above 80,000 € up to 2,000,000 €: Poland’s 12% IT / 8.5% service Ryczałt scales up to 2,000,000 €/yr without a lump-sum expense cap, whereas Czechia’s 60% deduction is capped at 1,200,000 Kč (~47.6k €) of expenses.
- Family & Spouse Credits: Czechia’s 60% Výdajový paušál grants refundable child tax bonuses, while Poland’s Skala podatkowa offers full joint spouse income splitting.
- Is Czechia Paušální daň or Poland JDG Ryczałt better at 60,000 €–75,000 €?
- Below 2,000,000 Kč (~79,365 €), Czechia’s OSVČ regimes (Band 1/2 Paušální daň or 60% Výdajový paušál) yield ~5,000–6,000 €/yr more net take-home pay than Poland’s 12% Ryczałt on Duży ZUS.
- Why does Poland JDG Ryczałt overtake Czechia at higher B2B revenues (120,000 €+)?
- Czechia’s Paušální daň terminates at 2,000,000 Kč (~79.4k €) and its 60% Výdajový paušál deduction is capped at 1,200,000 Kč/yr, exposing excess profit to 15%/23% tax plus uncapped health insurance. Poland’s 12% IT Ryczałt applies a flat rate up to 2,000,000 €/yr with fixed ZUS and capped NFZ health tiers.
- How do B2B disguised-employment (Švarcsystém) rules compare between Czechia and Poland?
- Czechia strictly enforces Švarcsystém inspections with fines up to 10,000,000 Kč when working exclusively for a single former employer. Poland explicitly permits B2B JDG contracts (restricting only first-year preferential tax/ZUS when invoicing a prior-year employer).
Official 2026 Statutory Sources & Verification
Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).