Business taxes in Poland: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
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Legal forms
Sole proprietorship (JDG) Jednoosobowa działalność gospodarcza (JDG)
You run the business as an individual entered in the CEIDG register: there is no separate legal entity and you are liable for business debts with all your property. You can choose the tax scale, the flat tax or ryczałt.
Requirements
Registration in CEIDG is free — online at biznes.gov.pl or at the municipal office; the flat tax or ryczałt can be chosen in the same application.
Records: on the scale and flat tax — a revenue and expense ledger (KPiR); on ryczałt — a revenue register (ewidencja przychodów) and purchase documents for goods.
Tax advances are paid monthly by the 20th of the following month (quarterly for small taxpayers); the annual return PIT-36, PIT-36L or PIT-28 is filed from 15 February to 30 April of the following year.
A cash register (kasa rejestrująca) is required for sales to private individuals above PLN 20,000 a year, and from the first sale for hairdressing, beauty services, car repairs, sales of electronics and other listed items.
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).
The rate depends on the activity: IT services (software, software and hardware consulting, network management) 12%; advertising, marketing and management consulting 15%; translators and accountants working personally (liberal profession) 17%; engineering and specialised design 14%; other services 8.5%; trade 3%; manufacturing 5.5%.
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.
Limited company (sp. z o.o.) Spółka z ograniczoną odpowiedzialnością (sp. z o.o.)
A separate legal entity; shareholders are not liable for the company's debts. It may have a single shareholder; a sole shareholder pays ZUS contributions as a self-employed person even without a salary.
Requirements
Share capital of at least PLN 5,000; each share at least PLN 50.
Registration in the National Court Register (KRS): court fee PLN 500, or PLN 250 if the articles are concluded online using the S24 template.
Full double-entry accounting; the CIT-8 return and final tax payment are due by the end of the third month after the tax year (31 March for a calendar year).
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.
Software development, IT services, consulting for companies and entrepreneurs.
All forms are available. Ryczałt for IT services is 12% of revenue; for business management consulting it is 15%.
VAT: the PLN 240,000 annual exemption does not apply to advisory services — consultants register for VAT from the first sale; programming can use the exemption.
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
Ryczałt depends on the service: advertising, marketing and management consulting 15% (used in the calculation); translators and accountants working personally without staff 17% (liberal profession); engineering and specialised design 14%; services not named in the law 8.5%.
VAT: the PLN 240,000 exemption does not apply to advisory and legal services; marketing, design and translation can use it.
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
Ryczałt for most services to individuals (repairs, household services, beauty, tutoring) is 8.5% of revenue (used in the calculation); photography is 15%.
Cash register: hairdressing, beauty services, car repairs and car washing — from the first sale; other services to individuals — once sales to private persons exceed PLN 20,000 a year.
The karta podatkowa (fixed tax) is closed to new entrepreneurs: only those who used it before the end of 2021 and have not left it may continue.
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
Ryczałt on trading revenue is 3%. Trade in motor-vehicle parts and accessories cannot be taxed by ryczałt.
VAT: the PLN 240,000 exemption does not apply to online (distance) sales of cosmetics, computers and electronics, electrical appliances and machinery, nor to car parts and excise goods.
Cash register — after PLN 20,000 of sales to private persons a year; an online shop that receives all payments into a bank account and keeps buyer records is exempt, but not for electronics, car parts and other listed goods.
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
Ryczałt on manufacturing revenue is 5.5%; making goods from the customer's material is 8.5%. Producers of excise goods cannot use ryczałt.
Food production: before starting, the premises must be approved or registered by the district sanitary inspector (Sanepid).
Selling your products to private persons requires a cash register after PLN 20,000 a year; the PLN 240,000 VAT exemption applies (except excise goods).
Assumptions
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.
Other sectors (ryczałt): business services 15% (advertising, marketing, management consulting), services to individuals 8.5%, trade 3%, manufacturing 5.5%. The scale, flat tax and sp. z o.o. do not depend on the sector: costs are actual.
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