Income-tax calculator for sole traders (JDG) — 2026
How much income tax and health contribution will you pay as a sole trader in Poland in 2026? Compare the tax scale (12/32%), flat tax (19%) and lump-sum (all rates). Enter revenue, costs and ZUS stage — the calculator works out tax, health contribution and take-home, including deductions and limits.
Lump-sum: costs do NOT reduce tax (tax is on revenue after deducting contributions). Scale: PLN 30,000 tax-free amount (32% over PLN 120,000/yr). Flat: health deduction up to PLN 14,100/yr. Health: scale 9% of income, flat 4.9%, lump-sum by revenue bracket — min. PLN 432.54.
Monthly estimate (advance-payment level) at 2026 rates. Excludes: IP Box, reliefs (child, joint filing), multiple activities, VAT and raised ZUS base. Annual settlement may differ. Not tax advice — confirm with an accountant or tax adviser.
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