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SettleMetric

PLOfficial rules, modeled

Freelancer taxes in Poland (2026).

A freelancer earning €60,000 a year in Poland keeps between 38,643 EUR and 47,736 EUR depending on the scheme — the best option is "Ryczałt 8.5% — lump-sum tax for other services" at an effective burden of 20.4%. 4 schemes below, each computed from official rules.

VerifiedUpdated

4 schemes · 8 source records · every result follows the published scheme rules

PL · 2026

01

At €60,000 a year

A like-for-like view of every eligible scheme before the full rules below.

  1. 01Ryczałt 8.5% — lump-sum tax for other servicesBest result at this incomeNet income47,736 EUREffective burden20.4%
  2. 02Ryczałt 12% — lump-sum tax for IT servicesNet income45,851 EUREffective burden23.6%
  3. 03Podatek liniowy — flat 19% on business incomeNet income42,081 EUREffective burden29.9%
  4. 04Skala podatkowa — progressive 12%/32%Net income38,643 EUREffective burden35.6%

Reference profile: self-employed · €60,000 annual gross income · no deductible expenses · full-year tax residency.

Full rules

Inside each tax scheme

01activeSole proprietor

Ryczałt 8.5% — lump-sum tax for other services

Effective burden at €60k

20.4%

What you pay

  • Social insurance (ZUS, incl. voluntary sickness) — fixed 1,788.29 per month (deductible from revenue)
  • 02
    Health contribution (ryczałt bands)

    Fixed payment by band · base: annual revenue · cadence: Monthly

    Annual revenue · PLNPayment · PLN
    ≤ 60,000498.35
    60,000–300,000830.58
    Annual revenue · PLNPayment · PLN
    > 300,0001,495.04
  • Labor Fund (FP+FS) — fixed 138.47 per month
  • Lump-sum tax 8.5% — 8.5% of revenue

Eligibility

  • Revenue cap 8,517,200 PLN/year
  • Activities: service activities not listed at other ryczałt rates (e.g. consulting outside PKWiU 62, project management)
  • Requires tax residency
  • 8.5% applies to service revenue not assigned a higher/lower statutory rate; classification by PKWiU is decisive and worth confirming with a tax interpretation for borderline IT-adjacent services.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR20,286 EUR32.4%
60,000 EUR47,736 EUR20.4%
120,000 EUR100,862 EUR15.9%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Same structural notes as pl-ryczalt-it-12 (ZUS assumptions, start-up reliefs unmodeled, no expense deduction).

02activeSole proprietor

Ryczałt 12% — lump-sum tax for IT services

Effective burden at €60k

23.6%

What you pay

  • Social insurance (ZUS, incl. voluntary sickness) — fixed 1,788.29 per month (deductible from revenue)
  • 02
    Health contribution (ryczałt bands)

    Fixed payment by band · base: annual revenue · cadence: Monthly

    Annual revenue · PLNPayment · PLN
    ≤ 60,000498.35
    60,000–300,000830.58
    Annual revenue · PLNPayment · PLN
    > 300,0001,495.04
  • Labor Fund (FP+FS) — fixed 138.47 per month
  • Lump-sum tax 12% — 12% of revenue

Eligibility

  • Revenue cap 8,517,200 PLN/year
  • Activities: it-services (PKWiU ex 62.01, 62.02, ex 62.09.20.0, 62.03.1)
  • Requires tax residency
  • Revenue cap = EUR 2,000,000 at the NBP rate of 2025-10-01 (4.2586). Software development, consulting, installation and network/system management services qualify for 12%; election by the 20th of the month after first revenue.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR19,451 EUR35.2%
60,000 EUR45,851 EUR23.6%
120,000 EUR96,910 EUR19.2%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Health bands are set by annual revenue net of paid social contributions (per ZUS rules) — matching the engine's evaluation order. Assumes standard ZUS with voluntary sickness insurance; start-up reliefs (ulga na start — 6 months health-only, preferencyjne ZUS — 24 months reduced, Mały ZUS Plus) would lower the burden in early years and are not yet modeled. Business expenses do not reduce ryczałt. Quarterly settlement option and the health contribution year (Feb–Jan) are approximated as calendar-year.

03activeSole proprietor

Podatek liniowy — flat 19% on business income

Effective burden at €60k

29.9%

What you pay

  • Social insurance (ZUS, incl. voluntary sickness) — fixed 1,788.29 per month (deductible from profit)
  • Labor Fund (FP+FS) — fixed 138.47 per month (deductible from profit)
  • Health contribution (4.9%) — 4.9% of profit (min 5,190/year) (deductible from profit)
  • PIT flat 19% — 19% of profit
  • 05
    Solidarity levy (danina solidarnościowa)

    Progressive scale · base: annual profit

    Annual profit · PLNRate
    ≤ 1,000,0000%
    Annual profit · PLNRate
    > 1,000,0004%

Eligibility

  • Requires tax residency
  • Not available for services invoiced to a current/former employer matching employment duties in the same tax year. Election by the 20th of the month after first revenue.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR18,972 EUR36.8%
60,000 EUR42,081 EUR29.9%
120,000 EUR87,855 EUR26.8%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Health min = 9% of minimum wage (432.54 PLN/mo in the Feb 2026–Jan 2027 contribution year, approximated as calendar). Deduction cap 14,100 PLN (2026, M.P. 2025 poz. 1274). Solidarity-levy base per art. 30h (income less social and capped health deduction) matches the engine's running profit base. Start-up ZUS reliefs and IP Box 5% not modeled.

04activeSole proprietor

Skala podatkowa — progressive 12%/32%

Effective burden at €60k

35.6%

What you pay

  • Social insurance (ZUS, incl. voluntary sickness) — fixed 1,788.29 per month (deductible from profit)
  • Labor Fund (FP+FS) — fixed 138.47 per month (deductible from profit)
  • 03
    PIT (tax scale)

    Progressive scale · base: annual profit · allowance 30,000 PLN

    Annual profit · PLNRate
    ≤ 90,00012%
    Annual profit · PLNRate
    > 90,00032%
  • Health contribution (9%) — 9% of profit (min 5,190/year)
  • 05
    Solidarity levy (danina solidarnościowa)

    Progressive scale · base: annual profit

    Annual profit · PLNRate
    ≤ 1,000,0000%
    Annual profit · PLNRate
    > 1,000,0004%

Eligibility

  • Requires tax residency
  • The default PIT form; also the only one allowing joint filing with a spouse and most personal reliefs (not modeled).

Net income examples

Gross/yearNet/yearBurden
30,000 EUR20,293 EUR32.4%
60,000 EUR38,643 EUR35.6%
120,000 EUR74,043 EUR38.3%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

The 30,000 PLN allowance-from-base model is arithmetically identical to the statutory tax-reducing amount (3,600 PLN) because the first bracket is flat 12% to 120,000. Health 9% of income, non-deductible, min 432.54 PLN/mo. Joint filing, child and other reliefs, and start-up ZUS reliefs not modeled.

02

Try your own numbers

Change income, currency and expenses to recalculate every active scheme for Poland.

full calculator
  1. 1 Ryczałt 8.5% — lump-sum tax for other services
    47,736 EURnet/year
    20.4% burden
  2. 2 Ryczałt 12% — lump-sum tax for IT services
    45,851 EURnet/year
    23.6% burden
  3. 3 Podatek liniowy — flat 19% on business income
    42,081 EURnet/year
    29.9% burden
  4. 4 Skala podatkowa — progressive 12%/32%
    38,643 EURnet/year
    35.6% burden