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Freelancer taxes in Poland (2026)

A freelancer earning €60,000 a year in Poland keeps between 38,654 EUR and 47,711 EUR depending on the scheme — the best option is "Ryczałt 8.5% — lump-sum tax for other services" at an effective burden of 20.5%. 4 schemes below, each computed from official rules.

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Tax schemes

Ryczałt 12% — lump-sum tax for IT services

activeSole proprietor

What you pay

  • Social insurance (ZUS, incl. voluntary sickness) — fixed 1,788.29 per month (deductible from revenue)
  • Health contribution (ryczałt bands) — fixed per month by annual revenue: 498.35 up to 60,000; 830.58 up to 300,000; 1,495.04 above
  • 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 EUR19,427 EUR35.2%
60,000 EUR45,827 EUR23.6%
120,000 EUR96,880 EUR19.3%

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

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.

Ryczałt 8.5% — lump-sum tax for other services

activeSole proprietor

What you pay

  • Social insurance (ZUS, incl. voluntary sickness) — fixed 1,788.29 per month (deductible from revenue)
  • Health contribution (ryczałt bands) — fixed per month by annual revenue: 498.35 up to 60,000; 830.58 up to 300,000; 1,495.04 above
  • 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 EUR20,261 EUR32.5%
60,000 EUR47,711 EUR20.5%
120,000 EUR100,831 EUR16.0%

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

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

Podatek liniowy — flat 19% on business income

activeSole proprietor

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)
  • PIT flat 19% — 19% of profit
  • Solidarity levy (danina solidarnościowa) — progressive on profit: 0% up to 1,000,000, 4% above

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 EUR18,954 EUR36.8%
60,000 EUR42,067 EUR29.9%
120,000 EUR87,843 EUR26.8%

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

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.

Skala podatkowa — progressive 12%/32%

activeSole proprietor

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)
  • PIT (tax scale) — progressive on profit (allowance 30,000): 12% up to 90,000, 32% above
  • Health contribution (9%) — 9% of profit (min 5,190/year)
  • Solidarity levy (danina solidarnościowa) — progressive on profit: 0% up to 1,000,000, 4% above

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 EUR20,281 EUR32.4%
60,000 EUR38,654 EUR35.6%
120,000 EUR74,054 EUR38.3%

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

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.

Try your own numbers

Same engine, your income. For a cross-country comparison use the full calculator.

  1. 1 Ryczałt 8.5% — lump-sum tax for other services
    47,711 EURnet/year
    20.5% burden
  2. 2 Ryczałt 12% — lump-sum tax for IT services
    45,827 EURnet/year
    23.6% burden
  3. 3 Podatek liniowy — flat 19% on business income
    42,067 EURnet/year
    29.9% burden
  4. 4 Skala podatkowa — progressive 12%/32%
    38,654 EURnet/year
    35.6% burden