Compare the Polish progressive scale, 19% linear tax and registered lump-sum tax (ryczalt) side by side — and see which regime actually leaves you with more in 2026. 2026 brought new health-contribution floors, a new minimum ZUS base and further PIT changes. This calculator is built for Polish sole proprietors (JDG), freelancers and B2B contractors who have to re-choose a tax regime every year and do not want to leave money on the table. Figures sourced from podatki.gov.pl and zus.pl. Updated January 2026. FREE FEATURES • Three-regime comparator side by side — real monthly and annual net income. • Scale calculator: 12% up to 120,000 PLN, 32% above, 3,600 PLN tax reduction. • Linear calculator: 19% flat, 4.9% health contribution deductible up to 14,100 PLN. • Lump-sum calculator: 2–17% by activity, health tiered on average-wage brackets. • ZUS Tracker — Ulga na Start (6 months), Preferential ZUS (24 months), Standard ZUS. • 2026 social contributions: Preferential 456.18 PLN/month, Standard 1,926.76 PLN/month. • 2026 health contribution: minimum 432.54 PLN for scale and linear; 498.35 / 830.58 / 1,495.04 PLN for lump sum. • B2B vs UoP — real comparison of employment vs sole proprietorship at the same employer budget. • 4% solidarity tax above 1,000,000 PLN base. PREMIUM A one-time purchase unlocks the advanced toolkit: • Monthly Reserve — how much to set aside each month for PIT, health, ZUS. • PIT-0 wizard — family 4+, return relief, working-senior relief (85,528 PLN cap). Youth PIT-0 relief is shown for context only — it does not cover sole-proprietorship income. • PKWiU database — search lump-sum rates by activity classification. • Annual reserve plan — 12-month projection that accounts for ZUS phase transitions. • B2B vs UoP without ads — full benefits comparison (leave, sick pay, pension). • Ad-free experience across every screen. NOTE ON MALY ZUS PLUS Maly ZUS Plus is modelled as an approximation (minimum rate). Accurate prior-year income-proportional calculation ships in v1.1. DISCLAIMER Informational only. Not tax advice. Consult a licensed Polish tax adviser for binding advice. SUPPORT AND PRIVACY Questions? Settings > Contact Support. Privacy policy: https://cosprosoftsplit.github.io/jdg-optimizer-legal/
