Self-employed tax in Poland
Polish sole traders (JDG) pick one of three tax regimes, each with different rates and health-insurance rules. Here are the 2025/26 headline figures.
The headline figures (2025/26)
- General scale (default): 12% up to PLN 120,000 (after a PLN 30,000 allowance), 32% above — costs deductible, 9% health contribution.
- Flat tax (podatek liniowy): a fixed 19% on income, 4.9% health contribution (partly deductible).
- Lump-sum ryczałt: taxes gross revenue at activity-based rates (e.g. 8.5%, 12% IT, 15% consulting). VAT is 23%, with exemption up to PLN 200,000.
Quick tax estimate
A general self-employed estimate — pick your region below. Your exact Poland figures are listed above.
A dedicated Poland calculator is on the way — this gives a general estimate. Use the accurate Poland rates above for your filing.
Estimates use latest published figures (US 2025 brackets & 15.3% SE tax, UK Self Assessment bands + Class 4 NI, Canada federal + CPP, Germany §32a 2026 income tax + est. social & 19% VAT, GCC VAT rates). Simplified estimate for planning only — not tax advice.
Poland freelancer tax — FAQ
How are the self-employed taxed in Poland?
You choose the progressive scale (12%/32%), the 19% flat tax, or the lump-sum ryczałt on gross revenue — each with its own health-insurance contribution. Most also charge 23% VAT once over the threshold.
When must a Polish sole trader register for VAT?
Once turnover exceeds PLN 200,000 (rising to PLN 240,000 in 2026). Below that you can use the subjective VAT exemption. The standard rate is 23%.
Figures are 2025/26 headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.