B2B calculator — your take-home pay in Poland

Revenue (invoice excl. VAT), PLN / month Business costs, PLN / month ZUS social contributions, PLN / month Lump-sum tax (ryczałt) rate Health contribution on ryczałt, PLN / month

ZUS contributions depend on your situation: the start-up relief (ulga na start, first 6 months) is 0 PLN, then 2 years of preferential ZUS, then full ZUS. Default values are examples — check current rates at zus.pl. The health contribution on ryczałt depends on annual revenue (up to 60k, 60–300k, above 300k PLN).

Which tax option pays off?

The tax scale (12% / 32%) with a 30,000 PLN tax-free amount is best for lower incomes. The flat tax (19%) usually pays off with high income and high costs. Ryczałt (lump-sum tax) is charged on revenue without deducting costs — good when costs are low, e.g. in IT services.

The calculation is simplified: we do not include deducting part of the health contribution from income/revenue, the minimum health contribution, tax reliefs or joint filing with a spouse. Consult an accountant before choosing your tax option.