How much more net income do IT contractors keep in Poland vs. Spain at 60,000 € and 100,000 €?

At 60,000 € annual B2B revenue in 2026, a Polish JDG on 12% Ryczałt keeps ~46,199 € net (23.0% burden) vs. ~39,768 € net in Spain (33.7% burden)—a +6,430 €/yr advantage that grows to +17,603 €/yr at 100,000 €.

Does Spain’s Year-1 Tarifa Plana (88.64 €/mo) close the gap with Poland’s Ulga na start?

Both countries offer strong first-year social security reliefs (88.64 €/mo Tarifa Plana incl. MEI in Spain vs. 6 months 0 PLN Ulga na start + 24 months Preferencyjny ZUS in Poland), but Spain’s progressive IRPF still taxes net earnings at 19%–37% above 20,000 €.

Which regime is better for married contractors with children: Poland or Spain?

In Poland, switching from Ryczałt to Skala podatkowa (12%/32%) unlocks full 50/50 joint spouse bracket splitting and Ulga na dzieci, while Spain’s IRPF grants a fixed 3,400 € joint spouse reduction and 2,400–4,500 € child personal minimums.

Annual Revenue (€)

Poland (JDG Ryczałt) vs. Spain (Autónomo) — 2026 B2B Tax Comparison

Compare 2026 net take-home pay, effective tax and social security burden, VAT exemptions, and family rules between Poland’s JDG Ryczałt and Spain’s Autónomo regime.

2026 Statutory Benchmark Table & Official FAQ — Poland (JDG Ryczałt) vs. Spain (Autónomo) — 2026 B2B Tax Comparison

Poland (JDG Ryczałt) vs. Spain (Autónomo) — 2026 B2B Tax Comparison

Compare 2026 net take-home pay, effective tax and social security burden, VAT exemptions, and family rules between Poland’s JDG Ryczałt and Spain’s Autónomo regime.

Tax Rate Structure: Poland’s 12% IT / 8.5% service flat revenue tax (Ryczałt up to 2,000,000 €/yr) avoids Spain’s steep progressive IRPF brackets (19%–47%) on high B2B incomes.
Social Security Caps: Poland’s mandatory Duży ZUS plus tiered Ryczałt NFZ (~534–767 €/mo combined) vs. Spain’s 15-tramo RETA (~205.88–607.35 €/mo, or 88.64 €/mo Year-1 Tarifa Plana).
Domestic VAT Threshold: Poland exempts domestic sales up to 240,000 PLN (~56,075 €), whereas Mainland Spain & Balearics charge 21% IVA from the first euro (Canary Islands: 7% IGIC / 30,000 € REPEP).

Poland (JDG Ryczałt) vs. Spain (Autónomo) — 2026 B2B Tax Comparison
Gross Revenue (Yearly)	Poland — Net (Yearly)	Spain — Net (Yearly)	Poland vs. Spain
30,000.00 €	19,798.83 € (34.0%)	20,894.39 € (30.4%)	-1,095.56 €
60,000.00 €	46,198.83 € (23.0%)	39,768.34 € (33.7%)	+6,430.49 €
85,000.00 €	66,447.66 € (21.8%)	53,794.49 € (36.7%)	+12,653.17 €
100,000.00 €	79,647.66 € (20.4%)	62,044.49 € (38.0%)	+17,603.17 €
120,000.00 €	97,247.66 € (19.0%)	73,044.49 € (39.1%)	+24,203.17 €

How much more net income do IT contractors keep in Poland vs. Spain at 60,000 € and 100,000 €?: At 60,000 € annual B2B revenue in 2026, a Polish JDG on 12% Ryczałt keeps ~46,199 € net (23.0% burden) vs. ~39,768 € net in Spain (33.7% burden)—a +6,430 €/yr advantage that grows to +17,603 €/yr at 100,000 €.
Does Spain’s Year-1 Tarifa Plana (88.64 €/mo) close the gap with Poland’s Ulga na start?: Both countries offer strong first-year social security reliefs (88.64 €/mo Tarifa Plana incl. MEI in Spain vs. 6 months 0 PLN Ulga na start + 24 months Preferencyjny ZUS in Poland), but Spain’s progressive IRPF still taxes net earnings at 19%–37% above 20,000 €.
Which regime is better for married contractors with children: Poland or Spain?: In Poland, switching from Ryczałt to Skala podatkowa (12%/32%) unlocks full 50/50 joint spouse bracket splitting and Ulga na dzieci, while Spain’s IRPF grants a fixed 3,400 € joint spouse reduction and 2,400–4,500 € child personal minimums.

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 ↗ Agencia Tributaria (AEAT) — Autónomos e IRPF ↗ Seguridad Social (Importass) — Cotización RETA ↗