poland b2b tax calculator

How this Poland B2B tax calculator helps

If you run a sole proprietorship in Poland (JDG), one of the biggest financial decisions is choosing your tax form: tax scale, linear tax, or ryczałt. This simple calculator gives you a quick estimate of what your annual burden could look like based on your monthly revenue, costs, and contributions.

It is designed for planning and comparison. You can test multiple scenarios before signing a new contract, raising your rates, or switching tax regimes for the next tax year.

What the calculator includes

• Revenue and costs converted to annual values.
• Social ZUS as a fixed monthly amount (plus optional sickness insurance).
• Health contribution estimated automatically by regime or entered manually.
• PIT estimate depending on selected form of taxation.
• Net annual and monthly amount after tax and contributions.

Tax regime overview for B2B in Poland

1) Tax Scale (Skala podatkowa)

Tax scale uses progressive rates (12% and 32%). It may be attractive when your taxable income is moderate, when you can use family-related reliefs, or when joint settlement with a spouse reduces the effective burden.

• Uses income (revenue minus costs and social contributions).
• In this estimator, PIT uses the common threshold at 120,000 PLN and annual reduction amount.
• Health is estimated at 9% of income with a minimum floor when automatic mode is enabled.

2) Linear Tax (Podatek liniowy 19%)

Linear tax applies one main PIT rate (19%) to taxable income. It is often chosen by specialists with higher profits and relatively stable contracts.

• Uses income after costs and social contributions.
• PIT estimate is 19% of taxable base.
• Health is estimated at 4.9% of income with minimum floor in automatic mode.

3) Lump Sum (Ryczałt)

Ryczałt taxes revenue (not profit), which can be very beneficial when your deductible costs are low and your activity qualifies for favorable rates.

• Costs still reduce your real cash, but usually do not reduce PIT base.
• The selected ryczałt percentage is applied to adjusted annual revenue.
• Automatic health is estimated using common annual revenue brackets.

How to use this calculator correctly

1. Enter average monthly revenue from invoices.
2. Add realistic monthly deductible costs (software, hardware, accounting, office, etc.).
3. Select your current or planned tax regime.
4. Fill your actual social ZUS amount and optional sickness insurance.
5. Use automatic health estimate, or input your own manual monthly value.
6. Click Calculate and compare outcomes.

Common mistakes freelancers make

• Comparing only PIT and ignoring health + ZUS.
• Choosing ryczałt without validating the correct activity code and rate.
• Using optimistic revenue and unrealistic low costs.
• Forgetting that tax optimization depends on personal reliefs and household setup.

Planning ideas to improve your net income

Once you estimate your tax burden, focus on legal optimization:

• Review whether your service classification allows a lower ryczałt rate.
• Track all deductible costs consistently if you are on scale or linear tax.
• Time major business purchases when they give the most tax value.
• Review tax form annually with your accountant before statutory deadlines.

Important disclaimer

This calculator is an educational estimator, not tax advice. Polish tax regulations change frequently, and your final liability depends on detailed legal, personal, and accounting factors (reliefs, declarations, ZUS preferences, settlement method, and more). Always confirm final numbers with a licensed accountant or tax advisor in Poland.