Poland B2B Freelancer Net Income Calculator (JDG)
Worked example (the default inputs above): PLN 15,000 revenue, PLN 1,000 costs, full ZUS PLN 1,926.76, tax scale → income after costs and ZUS PLN 12,073.24, health contribution PLN 1,086.59 (9%), income tax PLN 1,148.79, net in hand PLN 9,837.86.
Key fact: In 2026 a Polish sole trader (JDG) on full ZUS pays PLN 1,926.76 a month in social contributions (with voluntary sickness insurance), plus a health contribution of 9% of income on the tax scale or 4.9% on flat tax, with a monthly minimum of PLN 432.54 (February 2026 – January 2027). Sources: ZUS contribution bases and Ministry of Finance rules for 2026.
What this calculator does
This calculator answers the question every expat freelancer in Poland asks before signing a B2B contract: how much of my invoice actually stays in my pocket? It subtracts your business costs, your ZUS social contributions and your health contribution, then applies Polish income tax — the 12%/32% scale or the 19% flat rate — and shows your monthly net. It is a planning estimate, not a tax return: real settlements are annual, and reliefs, deductions and VAT change the final figure.
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How to use it (4 steps)
- Enter your monthly revenue — the total you invoice, in PLN, before any deductions.
- Enter your monthly business costs — software, phone, coworking, accounting, travel.
- Pick your ZUS stage: full ZUS after reliefs, preferential ZUS for your first 24 months, or Ulga na start for your first 6 months.
- Pick your tax form — the progressive scale or the 19% flat rate — and read your net instantly.
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The formula
Income after costs and ZUS = revenue − business costs − ZUS social contributions. Health contribution = 9% of that income on the tax scale (4.9% on flat tax), but never below PLN 432.54 a month. Income tax on the scale: 12% on taxable income up to PLN 10,000 a month (the monthly share of the PLN 120,000 threshold), 32% above, after the PLN 2,500 monthly share of the PLN 30,000 tax-free amount. On flat tax: 19% of income after deducting health contributions up to PLN 1,175 a month. Net = revenue − costs − ZUS − health − tax.
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Worked example with real numbers
Take a Warsaw-based IT contractor invoicing PLN 15,000 a month with PLN 1,000 of costs, on full ZUS and the tax scale. Income after costs and ZUS = 15,000 − 1,000 − 1,926.76 = PLN 12,073.24. Health = 9% × 12,073.24 = PLN 1,086.59. Taxable = 12,073.24 − 2,500 = PLN 9,573.24, all inside the 12% band, so tax = PLN 1,148.79. Net = 15,000 − 1,000 − 1,926.76 − 1,086.59 − 1,148.79 = PLN 9,837.86 — about 65.6% of revenue kept. Switch the same contractor to preferential ZUS (PLN 456.18) and the net rises to PLN 10,790.85, which is why the first two years of a JDG feel so different.
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Reference table: net at different revenues (full ZUS, tax scale)
Illustrative figures from the calculator above — your own numbers come from the tool:
| Monthly revenue | Costs | ZUS + health | Income tax | Net in hand |
|---|---|---|---|---|
| PLN 8,000 | PLN 500 | PLN 2,428.35 | PLN 368.79 | PLN 4,702.86 |
| PLN 12,000 | PLN 800 | PLN 2,761.35 | PLN 812.79 | PLN 7,625.86 |
| PLN 15,000 | PLN 1,000 | PLN 3,013.35 | PLN 1,148.79 | PLN 9,837.86 |
| PLN 20,000 | PLN 1,500 | PLN 3,418.35 | PLN 2,503.44 | PLN 12,578.21 |
| PLN 30,000 | PLN 2,000 | PLN 4,273.35 | PLN 5,543.44 | PLN 18,183.21 |
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Sources and disclaimer
Method: Polish tax scale 12% up to PLN 120,000 annual income and 32% above, PLN 30,000 annual tax-free amount, 19% flat-tax option, ZUS 2026 social contributions (full PLN 1,926.76, preferential PLN 456.18, Ulga na start PLN 0, all with sickness insurance), health contribution 9% (scale) / 4.9% (flat) with a PLN 432.54 monthly minimum. Data year: 2026. Monthly figures are a simplification of annual rules — the real settlement is annual and depends on your full-year income, reliefs and deductions.
Estimate only — not tax or financial advice. This tool estimates net income only. It is not a tax return or professional advice. Always verify current rates with ZUS and the Ministry of Finance or a qualified Polish tax adviser before making decisions.
Affiliate disclosure: Some links below may earn us a commission at no extra cost to you — see our affiliate disclosure.
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