Poland self-employed tax calculator 2026
Estimate take-home income as a Polish sole trader (działalność gospodarcza) on the progressive scale for 2026. It deducts standard "duży ZUS" social contributions on the statutory base (tax-deductible), the 9% health contribution (with a minimum, not deductible), and PIT at 12%/32%. The linear (19%) and ryczałt regimes are not covered. Enter your annual net income (after costs).
| Net income | PLN 12,000.00 |
| Income tax (PIT, scale) | -PLN 1,006.08 |
| Social insurance (ZUS) | -PLN 1,668.47 |
| Health insurance (składka zdrowotna) | -PLN 1,080.00 |
| Net income (take-home) | PLN 8,245.45 |
Effective deduction rate 31.3 % · of which income tax 8.4 %
How this is calculated
- Compute the standard "duży ZUS" social contributions on the fixed statutory monthly base (5,652 PLN for 2026) — these are the same each month regardless of your actual profit, and they are deductible from the PIT base.
- Compute the health contribution at 9% of your income, subject to a monthly minimum (9% of the minimum wage, 4,806 PLN, from 2026). It is not deductible from tax.
- Work out the PIT base: your net income minus the deductible social ZUS.
- Apply PIT on the scale (12% up to 120,000 PLN, 32% above, less the 3,600 PLN reducing amount). Net income = income − social ZUS − health − PIT.
FAQ
What is 'duży ZUS'?
It is the standard social-insurance regime for established sole traders, charged on a fixed statutory base (about 60% of the forecast average wage — 5,652 PLN in 2026) rather than on your actual profit. New businesses can use reduced starter regimes for the first months and years.
How is the self-employed health contribution calculated on the scale?
On the progressive scale it is 9% of your income, with a monthly minimum equal to 9% of the minimum wage. From 2026 the minimum base rose to 100% of the minimum wage (4,806 PLN), raising the minimum monthly health contribution to about 432.54 PLN. It is not deductible from PIT.
What about the linear (19%) and lump-sum (ryczałt) regimes?
Polish sole traders can also choose a flat 19% tax (podatek liniowy) or a turnover-based lump sum (ryczałt), each with its own health-contribution rules. This calculator covers only the progressive scale (skala); the other regimes can be more favourable depending on income and costs.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 16 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
6 sources
- Ministerstwo Finansów — PIT scale threshold 120,000 PLN (12% below, 32% above)
- pit.pl — Kwota zmniejszająca podatek 3,600 PLN/year (300/month); tax-free 30,000 PLN
- e-pity.pl — Employee deductible costs 250 PLN/month = 3,000/year (local)
- poradnikprzedsiebiorcy.pl — Employee ZUS pension (emerytalne) 9.76%
- pit.pl — Annual pension+disability contribution cap ~282,600 PLN (2026)
- pit.pl — Self-employed health min base 4,806 PLN (100% minimum wage, 2026)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Poland tax guides
- How Income Tax (PIT) Works in Poland (2026): 12%/32% Scale and the Tax-Free Amount →
- Social Insurance (ZUS) and Health Contributions in Poland (2026): Employee Rates Explained →
- Self-Employed Taxes in Poland (2026): ZUS, Health Contribution and PIT on the Progressive Scale →
- How VAT Works in Poland (2026): Rates 23%, 8%, 5%, 0% and Registration Rules →
- Debt Relief & Personal Insolvency in Poland (2026): How It Works →