Freelancer taxes
Freelancer tax in Poland
How freelancers are taxed in Poland for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.
Updated for the 2026 tax year · reviewed Sep 10, 2026
Poland freelancer tax regimes
Illustrative calculation for PLN 215,740 gross annual income.
| ZUS social contributions | PLN 23,121 |
| Health contribution (składka zdrowotna) | PLN 9,967 |
| Lump-sum tax | PLN 22,516 |
| Total tax & contributions | PLN 55,604 |
| Effective rate | 25.8% |
| Net income | PLN 160,136 |
Assumptions
- 12% IT/software ryczałt rate assumed
- ZUS social at the standard "big ZUS" base (PLN 1,926.76 / month), fully deductible
- Health contribution modelled at the middle revenue band (PLN 60k-300k); it is actually tiered by revenue
- Effective rate is total tax and contributions over gross revenue
Who it's for
- Annual revenue up to EUR 2,000,000
- 12% rate for IT / software (programming); some services use 8.5%
- Certain activities are excluded from the lump-sum scheme
Frequently asked questions
- How does Lump sum on recorded revenue (ryczałt) work for freelancers in Poland?
- Flat 12% tax on revenue (IT) after deducting ZUS, plus ZUS social and tiered health.
- Are these Poland tax figures official advice?
- No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.
This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.