What is the Ryczałt tax rate for IT contractors and software engineers in Poland in 2026?

Software developers, DevOps, and IT specialists under Polish JDG pay a 12% flat revenue tax (Ryczałt od przychodów ewidencjonowanych) up to 2,000,000 €/yr, after deducting ZUS social contributions and 50% of NFZ health contributions.

How much are Duży ZUS and NFZ health contributions on Polish Ryczałt in 2026?

In 2026, mandatory Duży ZUS social contributions total 1,788.29 PLN/mo on the 5,652.00 PLN base (or 1,926.76 PLN/mo when opting into voluntary 2.45% chorobowe sickness insurance). Ryczałt NFZ health insurance is fixed in three annual revenue tiers: 498.35 PLN/mo (≤60k PLN), 830.58 PLN/mo (60k–300k PLN), and 1,495.04 PLN/mo (>300k PLN).

What is Poland’s domestic VAT exemption limit in 2026?

Effective 2026, Poland increased its domestic small-business VAT exemption ceiling from 200,000 PLN to 240,000 PLN per year (standard Polish VAT rate 23%).

Annual Revenue (€)

Poland — JDG B2B Tax Calculator 2026 (Ryczałt, Liniowy & Skala)

Compute 2026 Polish sole-proprietor (Jednoosobowa Działalność Gospodarcza — JDG) net take-home pay in EUR and PLN across Ryczałt ewidencjonowany, Podatek liniowy, and Skala podatkowa, including Ulga na start, Preferencyjny ZUS, Duży ZUS, and NFZ health tiers.

2026 Statutory Benchmark Table & Official FAQ — Poland — JDG B2B Tax Calculator 2026 (Ryczałt, Liniowy & Skala)

Poland — JDG B2B Tax Calculator 2026 (Ryczałt, Liniowy & Skala)

Ryczałt Ewidencjonowany (up to 2,000,000 €/yr): 12% IT/software, 8.5% general services, 14% engineering/architecture, 15% consulting on revenue minus ZUS social and 50% of NFZ health insurance.
3-Stage ZUS Ramp & 2026 NFZ Tiers: 6 months Ulga na start (0 PLN social) → 24 months Preferencyjny ZUS (420.86 PLN/mo on 1,441.80 PLN base) → Duży ZUS (1,788.29 PLN/mo mandatory social on 5,652.00 PLN base, or 1,926.76 PLN/mo with optional sickness insurance); 3-tier Ryczałt NFZ (498.35 / 830.58 / 1,495.04 PLN/mo).
2026 VAT & Family Rules: Domestic VAT exemption raised to 240,000 PLN/yr (~56,075 €); Skala podatkowa (0% up to 30k PLN, 12% up to 120k PLN, 32% above) unlocks joint spouse splitting and Ulga na dzieci (refundable up to paid ZUS + NFZ).

Poland — JDG B2B Tax Calculator 2026 (Ryczałt, Liniowy & Skala)
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	19,798.83 €	1,649.90 €/mo	2,858.64 €	7,342.53 €	34.0%
60,000.00 €	46,198.83 €	3,849.90 €/mo	6,458.64 €	7,342.53 €	23.0%
85,000.00 €	66,447.66 €	5,537.30 €/mo	9,346.96 €	9,205.38 €	21.8%
100,000.00 €	79,647.66 €	6,637.30 €/mo	11,146.96 €	9,205.38 €	20.4%
120,000.00 €	97,247.66 €	8,103.97 €/mo	13,546.96 €	9,205.38 €	19.0%

What is the Ryczałt tax rate for IT contractors and software engineers in Poland in 2026?: Software developers, DevOps, and IT specialists under Polish JDG pay a 12% flat revenue tax (Ryczałt od przychodów ewidencjonowanych) up to 2,000,000 €/yr, after deducting ZUS social contributions and 50% of NFZ health contributions.
How much are Duży ZUS and NFZ health contributions on Polish Ryczałt in 2026?: In 2026, mandatory Duży ZUS social contributions total 1,788.29 PLN/mo on the 5,652.00 PLN base (or 1,926.76 PLN/mo when opting into voluntary 2.45% chorobowe sickness insurance). Ryczałt NFZ health insurance is fixed in three annual revenue tiers: 498.35 PLN/mo (≤60k PLN), 830.58 PLN/mo (60k–300k PLN), and 1,495.04 PLN/mo (>300k PLN).
What is Poland’s domestic VAT exemption limit in 2026?: Effective 2026, Poland increased its domestic small-business VAT exemption ceiling from 200,000 PLN to 240,000 PLN per year (standard Polish VAT rate 23%).

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 ↗