Poland Sole Proprietor (JDG) Ryczałt vs Liniowy vs Skala Calculator 🇵🇱
Compare tax regimes for sole proprietors (JDG / B2B) in Poland: Ryczałt (12% IT, 8.5% services, 15%), 19% flat tax (Podatek liniowy), and general scale (Skala 12%/32%), plus ZUS and health contributions.
Ryczałt 12%/8.5% • Liniowy 19% • Skala 12% • Duży ZUS / Ulga na Start • NFZ
Input Parameters
Calculation Results
Net Take-Home on Ryczałt (Ryczałt netto) -
Net Take-Home on Podatek Liniowy 19% -
Net Take-Home on Skala Podatkowa 12%/32% -
Ryczałt Monthly State Burden (Tax + NFZ) -
Podatek Liniowy Monthly Burden (Tax + NFZ) -
Skala Podatkowa Monthly Burden (Tax + NFZ) -
Optimal Tax Regime Recommendation -
📊 Ustawowa Matryca Podsumowująca i Porownawcza
| Pozycja / Składnik Ustawowy | Wyliczona Wartość |
|---|---|
| Głowny Wynik / Kwota Ustawowa | 0,00 zł |
Statutory Basis & Calculation Formula
Statutory Rules (Polski Ład, Ustawa o zryczałtowanym podatku & ZUS):
• Ryczałt od przychodow ewidencjonowanych: Flat tax on gross revenue without expense deductions (12.0% for IT software/programming, 8.5% for general services, 15.0% for management consulting). NFZ health contribution is fixed in 3 tiers based on annual revenue: ≤ 60k PLN (~419 PLN/mo), 60k-300k PLN (~699 PLN/mo), > 300k PLN (~1,259 PLN/mo).
• Podatek liniowy (19.0% Flat Tax): 19.0% tax on net profit (`Revenue - Expenses`). Health insurance NFZ is 4.9% of net income (deductible up to statutory cap).
• Skala podatkowa (12.0% / 32.0% General Scale): 12% on profit up to 120,000 PLN (with 30,000 PLN tax-free amount = 3,600 PLN tax relief), 32% on excess. Health insurance NFZ is 9.0% (non-deductible).
• ZUS Social Insurance Packages:
- Ulga na start (Months 1–6): 0.00 PLN social ZUS (only health NFZ).
- Preferencyjny ZUS (Months 7–30): ~400 PLN/month.
- Standard Full ZUS (Duży ZUS): ~1,600.32 PLN/month (without health insurance).
• Ryczałt od przychodow ewidencjonowanych: Flat tax on gross revenue without expense deductions (12.0% for IT software/programming, 8.5% for general services, 15.0% for management consulting). NFZ health contribution is fixed in 3 tiers based on annual revenue: ≤ 60k PLN (~419 PLN/mo), 60k-300k PLN (~699 PLN/mo), > 300k PLN (~1,259 PLN/mo).
• Podatek liniowy (19.0% Flat Tax): 19.0% tax on net profit (`Revenue - Expenses`). Health insurance NFZ is 4.9% of net income (deductible up to statutory cap).
• Skala podatkowa (12.0% / 32.0% General Scale): 12% on profit up to 120,000 PLN (with 30,000 PLN tax-free amount = 3,600 PLN tax relief), 32% on excess. Health insurance NFZ is 9.0% (non-deductible).
• ZUS Social Insurance Packages:
- Ulga na start (Months 1–6): 0.00 PLN social ZUS (only health NFZ).
- Preferencyjny ZUS (Months 7–30): ~400 PLN/month.
- Standard Full ZUS (Duży ZUS): ~1,600.32 PLN/month (without health insurance).
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.