At what B2B revenue does Poland JDG Ryczałt beat Lithuania Individuali veikla in 2026?

Under steady-state Year 4+ rules for IT contractors (12% Ryczałt vs. 30% flat expenses with 0% II pillar), Lithuania leads up to ~54,000 € of annual revenue thanks to its PMK tax credit and proportional Sodra (38,608 € vs. 37,399 € net at 50,000 €). Above ~55,000 €, Poland’s flat 12% revenue tax and fixed Duży ZUS pull ahead (46,199 € vs. 44,369 € net at 60,000 €, and 79,648 € vs. 73,715 € at 100,000 €).

How do Year-1 startup incentives compare between Poland JDG and Lithuania Individuali veikla?

Poland offers 6 months of Ulga na start (0 PLN social ZUS, paying NFZ health only) followed by 24 months of Preferencyjny ZUS. Lithuania exempts first-time Individuali veikla freelancers from 100% of VSD social contributions for their entire first 12 months.

How do domestic VAT exemptions compare between Poland and Lithuania in 2026?

Poland’s 2026 domestic VAT exemption is 240,000 PLN/yr (~56,075 € at 23% standard VAT), compared to Lithuania’s 45,000 €/yr domestic PVM threshold (21% standard rate).

Annual Revenue (€)

Poland (JDG Ryczałt) vs. Lithuania (Individuali Veikla) — 2026 B2B Tax Comparison

Compare two premier Northeastern European B2B IT & consulting hubs in 2026: Poland’s JDG Ryczałt ewidencjonowany (12% / 8.5%) vs. Lithuania’s Individuali veikla pagal pažymą.

2026 Statutory Benchmark Table & Official FAQ — Poland (JDG Ryczałt) vs. Lithuania (Individuali Veikla) — 2026 B2B Tax Comparison

Poland (JDG Ryczałt) vs. Lithuania (Individuali Veikla) — 2026 B2B Tax Comparison

Compare two premier Northeastern European B2B IT & consulting hubs in 2026: Poland’s JDG Ryczałt ewidencjonowany (12% / 8.5%) vs. Lithuania’s Individuali veikla pagal pažymą.

Up to ~54,000 €/yr: Lithuania’s 30% flat-expense deduction, PMK low-income tax credit (below 42,500 € taxable profit), and Year-1 0% VSD holiday produce a lower ~8%–23% total burden than Poland’s 12% Ryczałt + fixed Duży ZUS + NFZ.
Mid-to-High B2B Scaling (60,000 €–250,000 €+): Once Lithuania’s PMK credit phases out (~60.7k € gross), Poland’s flat 12% IT / 8.5% service Ryczałt + fixed ZUS pulls ahead (46,199 € vs. 44,369 € net at 60k €; 79,648 € vs. 73,715 € at 100k €) up to 2,000,000 €/yr.
VAT & Spouse Rules: Poland exempts up to 240,000 PLN (~56.1k €, 23% VAT) and covers a non-working spouse on NFZ for free; Lithuania exempts up to 45,000 € (21% PVM) and charges 80.48 €/mo PSD for an uninsured spouse without qualifying children.

Poland (JDG Ryczałt) vs. Lithuania (Individuali Veikla) — 2026 B2B Tax Comparison
Gross Revenue (Yearly)	Poland — Net (Yearly)	Lithuania — Net (Yearly)	Poland vs. Lithuania
30,000.00 €	19,798.83 € (34.0%)	25,124.50 € (16.3%)	-5,325.67 €
60,000.00 €	46,198.83 € (23.0%)	44,369.00 € (26.1%)	+1,829.83 €
85,000.00 €	66,447.66 € (21.8%)	62,657.75 € (26.3%)	+3,789.91 €
100,000.00 €	79,647.66 € (20.4%)	73,715.00 € (26.3%)	+5,932.66 €
120,000.00 €	97,247.66 € (19.0%)	88,419.87 € (26.3%)	+8,827.79 €

At what B2B revenue does Poland JDG Ryczałt beat Lithuania Individuali veikla in 2026?: Under steady-state Year 4+ rules for IT contractors (12% Ryczałt vs. 30% flat expenses with 0% II pillar), Lithuania leads up to ~54,000 € of annual revenue thanks to its PMK tax credit and proportional Sodra (38,608 € vs. 37,399 € net at 50,000 €). Above ~55,000 €, Poland’s flat 12% revenue tax and fixed Duży ZUS pull ahead (46,199 € vs. 44,369 € net at 60,000 €, and 79,648 € vs. 73,715 € at 100,000 €).
How do Year-1 startup incentives compare between Poland JDG and Lithuania Individuali veikla?: Poland offers 6 months of Ulga na start (0 PLN social ZUS, paying NFZ health only) followed by 24 months of Preferencyjny ZUS. Lithuania exempts first-time Individuali veikla freelancers from 100% of VSD social contributions for their entire first 12 months.
How do domestic VAT exemptions compare between Poland and Lithuania in 2026?: Poland’s 2026 domestic VAT exemption is 240,000 PLN/yr (~56,075 € at 23% standard VAT), compared to Lithuania’s 45,000 €/yr domestic PVM threshold (21% standard rate).

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

Podatki.gov.pl — PIT / Ryczałt / Skala / Liniowy ↗ ZUS — Zakład Ubezpieczeń Społecznych ↗ VMI — Valstybinė mokesčių inspekcija (Individuali veikla) ↗ Sodra — Valstybinio socialinio draudimo fondas (VSD & PSD) ↗