Is Poland JDG 12% Ryczałt or Romania 10% PFA better for IT contractors in 2026?

In Year 1–2 (with Poland’s Ulga na start and Preferencyjny ZUS) and up to ~70,000 € in steady state with zero expenses, Poland’s 12% Ryczałt retains slightly more net pay (~46,199 € vs. ~44,339 € at 60,000 €). Above ~80,000 € (e.g. ~80,339 € vs. ~79,648 € at 100,000 €), Romania’s 10% PFA overtakes Poland because both CAS and CASS hit hard ceilings (~10,735 €/yr max combined) and are deductible before the 10% tax.

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

Romania exempts domestic turnover up to 395,000 RON/yr (~79,317 €, 21% standard TVA), significantly higher than Poland’s 2026 limit of 240,000 PLN/yr (~56,075 €, 23% standard VAT).

How do spouse healthcare and marital splitting compare between Poland and Romania?

Polish JDG entrepreneurs co-insure a non-working spouse and children on NFZ public healthcare for 0 € extra (and can opt into Skala podatkowa for 50/50 joint spouse tax splitting). Romanian PFA holders owe 2,430 RON/yr (~488 €) to insure a non-working spouse via Declarația Unică and receive 0 € PFA marital tax splitting.

Annual Revenue (€)

Poland (JDG B2B Ryczałt) vs. Romania (PFA Sistem Real) — 2026 B2B Comparison

Compare Central and Eastern Europe’s two largest B2B IT contractor ecosystems in 2026: Poland’s JDG Ryczałt ewidencjonowany (12% / 8.5%) vs. Romania’s uncapped 10% PFA Sistem Real.

2026 Statutory Benchmark Table & Official FAQ — Poland (JDG B2B Ryczałt) vs. Romania (PFA Sistem Real) — 2026 B2B Comparison

Poland (JDG B2B Ryczałt) vs. Romania (PFA Sistem Real) — 2026 B2B Comparison

Compare Central and Eastern Europe’s two largest B2B IT contractor ecosystems in 2026: Poland’s JDG Ryczałt ewidencjonowany (12% / 8.5%) vs. Romania’s uncapped 10% PFA Sistem Real.

60,000 € vs. 120,000 €+ Crossover: Around 50k–65k € with 0% expenses, Poland’s 12% IT Ryczałt + Duży ZUS edges out Romania while Romania’s 10% CASS is still climbing up to 72 minimum wages (~58.6k €); above ~75,000 €, Romania’s hard-capped CAS+CASS and lower 10% tax pull ahead!
Startup Runway vs. Single Annual Filing: Poland grants a 30-month ZUS discount runway (6m Ulga na start + 24m Preferencyjny ZUS) with monthly filings; Romania files a single annual Declarația Unică due May 25 of the following year.
VAT & Family Rules: Romania offers a higher 395,000 RON (~79.3k €) domestic TVA ceiling vs. Poland’s 240,000 PLN (~56.1k €), whereas Poland covers a non-working spouse on NFZ for 0 € (vs. 2,430 RON/yr in Romania).

Poland (JDG B2B Ryczałt) vs. Romania (PFA Sistem Real) — 2026 B2B Comparison
Gross Revenue (Yearly)	Poland — Net (Yearly)	Romania — Net (Yearly)	Poland vs. Romania
30,000.00 €	19,798.83 € (34.0%)	19,908.43 € (33.6%)	-109.60 €
60,000.00 €	46,198.83 € (23.0%)	44,338.55 € (26.1%)	+1,860.28 €
85,000.00 €	66,447.66 € (21.8%)	66,838.55 € (21.4%)	-390.89 €
100,000.00 €	79,647.66 € (20.4%)	80,338.55 € (19.7%)	-690.89 €
120,000.00 €	97,247.66 € (19.0%)	98,338.55 € (18.1%)	-1,090.89 €

Is Poland JDG 12% Ryczałt or Romania 10% PFA better for IT contractors in 2026?: In Year 1–2 (with Poland’s Ulga na start and Preferencyjny ZUS) and up to ~70,000 € in steady state with zero expenses, Poland’s 12% Ryczałt retains slightly more net pay (~46,199 € vs. ~44,339 € at 60,000 €). Above ~80,000 € (e.g. ~80,339 € vs. ~79,648 € at 100,000 €), Romania’s 10% PFA overtakes Poland because both CAS and CASS hit hard ceilings (~10,735 €/yr max combined) and are deductible before the 10% tax.
How do domestic VAT exemptions compare between Poland and Romania in 2026?: Romania exempts domestic turnover up to 395,000 RON/yr (~79,317 €, 21% standard TVA), significantly higher than Poland’s 2026 limit of 240,000 PLN/yr (~56,075 €, 23% standard VAT).
How do spouse healthcare and marital splitting compare between Poland and Romania?: Polish JDG entrepreneurs co-insure a non-working spouse and children on NFZ public healthcare for 0 € extra (and can opt into Skala podatkowa for 50/50 joint spouse tax splitting). Romanian PFA holders owe 2,430 RON/yr (~488 €) to insure a non-working spouse via Declarația Unică and receive 0 € PFA marital tax splitting.

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 ↗ ANAF — Agenția Națională de Administrare Fiscală (Declarația Unică PFA) ↗ ONRC — Oficiul Național al Registrului Comerțului (PFA) ↗