Sole proprietorship or company in Poland: tax comparison
Taxes and contributions for a sole proprietor under each available system and for your own company, for a resident of the chosen country with the same profit.
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Sole trader, tax scale 12/32%
Sole proprietorJednoosobowa działalność gospodarcza — zasady ogólne (skala podatkowa)
PIT 12% on income up to PLN 120,000 and 32% above, minus the PLN 3,600 tax-reducing amount; ZUS contributions are deducted from income; health contribution is 9% of income, at least PLN 432.54 a month, not deductible.
Conditions
Full ZUS contributions (no 'ulga na start', preferential ZUS or 'mały ZUS plus'): base PLN 5,652 a month, PLN 1,788.29 a month without voluntary sickness insurance.
VAT exemption up to PLN 240,000 of sales a year, but not for advisory services: IT consulting requires VAT registration from the first sale (programming may use the exemption). VAT is not included in the calculation.
Above PLN 1,000,000 of income — 4% solidarity levy.
Sole proprietorJednoosobowa działalność gospodarcza — podatek liniowy 19%
19% of income without the tax-reducing amount; health contribution is 4.9% of income, at least PLN 432.54 a month, deductible from income up to PLN 14,100 a year.
Conditions
Full ZUS contributions (no 'ulga na start', preferential ZUS or 'mały ZUS plus'): base PLN 5,652 a month, PLN 1,788.29 a month without voluntary sickness insurance.
VAT exemption up to PLN 240,000 of sales a year, but not for advisory services: IT consulting requires VAT registration from the first sale (programming may use the exemption). VAT is not included in the calculation.
Not available if you provide your current or former employer the same services you performed under an employment contract in the current or previous year.
Sole proprietorJednoosobowa działalność gospodarcza — ryczałt od przychodów ewidencjonowanych
12% of revenue (IT services) with no deduction of costs; ZUS contributions and 50% of the health contribution are deducted from revenue; the health contribution is fixed by annual revenue band: PLN 498.35 / 830.58 / 1,495.04 a month.
Conditions
Previous-year revenue up to EUR 2,000,000 (PLN 8,517,200 for 2026 at the NBP rate of 1.10.2025).
12% applies to IT services (software, software and hardware consulting, network management); management consulting is 15%.
Full ZUS contributions (no 'ulga na start', preferential ZUS or 'mały ZUS plus'): base PLN 5,652 a month, PLN 1,788.29 a month without voluntary sickness insurance.
VAT exemption up to PLN 240,000 of sales a year, but not for advisory services: IT consulting requires VAT registration from the first sale (programming may use the exemption). VAT is not included in the calculation.
CompanySpółka z ograniczoną odpowiedzialnością (jednoosobowa)
CIT 9% (revenue up to EUR 2m, small taxpayer) or 19%; dividends 19%. The sole shareholder pays full ZUS contributions and a PLN 830.58 monthly health contribution even without salary.
Conditions
The 9% rate applies if 2026 revenue is at most PLN 8,431,000 (EUR 2m at the NBP rate of 2.1.2026) and the company is a small taxpayer (previous-year sales incl. VAT up to EUR 2m) or has just started; it does not apply in the first two years of a company formed by converting a sole trader.
The sole shareholder of a single-member sp. z o.o. is treated as self-employed for ZUS: full ZUS contributions without reliefs and a health contribution on a base of PLN 9,228.64 (average wage in Q4 2025).
VAT exemption up to PLN 240,000 of sales a year, but not for advisory services: IT consulting requires VAT registration from the first sale (programming may use the exemption). VAT is not included in the calculation.
Business activity: IT and consulting services for business clients (companies and entrepreneurs)
One owner who is a Polish tax resident, no employees, no other income, no children; full year 2026; amounts in PLN.
ZUS: standard full contributions ('duży ZUS', PLN 1,788.29 a month) after the preferential periods (ulga na start, preferential ZUS and mały ZUS plus are ignored); no voluntary sickness insurance; accident insurance rate 1.67%.
Health contribution for the year: on the scale and flat tax — a percentage of income (income minus ZUS contributions), at least 12 × PLN 432.54; on ryczałt — 12 × the amount for the annual revenue band.
VAT is not included. For the sp. z o.o.: the owner takes no salary; profit after CIT is either fully paid out as dividends or kept in the company; the shareholder's ZUS and health contributions are due in both cases.
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