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Ryczałt 12%
0 złyou keep per month a year
- Social ZUS
- Health contribution
- PIT tax
Tax on revenue, costs do not reduce it. Fixed health contribution by revenue threshold.
Liniowy 19%
0 złyou keep per month a year
- Social ZUS
- Health contribution
- PIT tax
19% of income with no tax-free amount. Health contribution 4.9% of income.
Tax scale 12% and 32%
0 złyou keep per month a year
- Social ZUS
- Health contribution
- PIT tax
12% up to 120 000 zł of annual income and 32% above, tax-free amount 30 000 zł. Health 9%.
Calculated under the general 2026 rules for 12 identical months, without child relief, joint filing with a spouse or other deductions. It is a guide, not tax advice. The choice of tax form is yours.
2027: minimum wage 4 950 zł, full ZUS forecast 2 052,15 zł with sickness insurance (1 904,66 zł without), preferential 469,85 zł, minimum health contribution 445,50 zł from February. PIT thresholds 12% up to 130 000 zł, 24% up to 150 000 zł and 32% above: the Sejm passed the law on 22.10.2026, the Senate and the President still have to act. The ryczałt health contribution and the liniowy deduction cap for 2027 are not announced yet, so 2026 amounts are used. This is a guide, not tax advice.
Check the calculation on WhatsAppSpółka z o.o.
0 złto you per month
- Profit before tax
- CIT 9%
- Dividend tax 19%
- Sole shareholder ZUS
- Stays in the company
- Taxes and ZUS as a share of profit
A JDG on the same figures (full ZUS, ryczałt rate from the JDG tab):
Estonian CIT
Tax is paid only when profit is distributed. CIT and dividend PIT together come to 20% for a small taxpayer and 25% for others. Conditions: shareholders are natural persons only, passive income no more than 50%, and there are employment requirements. While profit stays in the company, there is no tax.
Calculated for 12 identical months, without a management board salary, prior-year losses or other payments to shareholders. The 9% rate applies if annual revenue does not exceed 2 million EUR, except capital gains. It is a guide, not tax advice.
2027: minimum wage 4 950 zł, full ZUS forecast 2 052,15 zł with sickness insurance (1 904,66 zł without), preferential 469,85 zł, minimum health contribution 445,50 zł from February. PIT thresholds 12% up to 130 000 zł, 24% up to 150 000 zł and 32% above: the Sejm passed the law on 22.10.2026, the Senate and the President still have to act. The ryczałt health contribution and the liniowy deduction cap for 2027 are not announced yet, so 2026 amounts are used. This is a guide, not tax advice.
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How to choose a JDG tax form in 2026
Ryczałt is a rate on revenue that depends on your activity, so it works well when costs are low. The rate for IT is 12%, for most services 8.5%. The health contribution on ryczałt is fixed and depends on annual revenue.
Liniowy 19% is charged on income, that is revenue minus costs. It makes sense when costs are high or income is already above the second threshold of the tax scale. There is no tax-free amount on liniowy.
The 12% and 32% tax scale gives a tax-free amount of 30 000 zł and reliefs, for example for children or joint filing with a spouse. That is why it often comes out cheapest on a lower income.
Spółka z o.o.: how the taxes work
The company pays CIT on profit: 9% for a small taxpayer with revenue up to 2 million EUR or in the first year, 19% otherwise. When profit is paid to shareholders, another 19% PIT is withheld from dividends. If you are the sole shareholder, you pay ZUS yourself, as for a JDG.
Estonian CIT lets the company pay no tax while profit stays in the business. On distribution CIT and PIT together come to 20% for a small taxpayer or 25%. We register companies and keep their full books.
How we calculate
- ZUS 2026: full 1 926,76 zł with sickness insurance (1 788,29 zł without), preferential 456,18 zł (420,86 zł), ulga na start 0 zł. Social contributions reduce income or revenue.
- Tax scale: 12% up to 120 000 zł of annual income and 32% above, tax-free amount 30 000 zł. Health contribution 9% of income, minimum 432,54 zł a month, not deductible from tax.
- Liniowy: 19% of income. Health contribution 4.9%, minimum 432,54 zł; the contribution paid reduces income by no more than 14 100 zł for 2026.
- Ryczałt: a rate on revenue, costs are not taken into account. Fixed health contribution: 498,35 zł with revenue up to 60 000 zł a year, 830,58 zł up to 300 000 zł, 1 495,04 zł above. Half of the contribution paid reduces revenue.
- Company: CIT on profit, 19% PIT on dividends paid out. A sole shareholder pays social ZUS of 1 788,29 zł and a health contribution of 830,58 zł a month.
Frequently asked questions
Which tax form suits IT on a JDG?
The ryczałt rate for software development is 12%. With low costs you often keep more on ryczałt; with high costs or income above 300 000 zł a year it is worth comparing with liniowy. The calculator shows the difference on your figures, and the decision is yours.
How much is ZUS in 2026?
Full ZUS is 1 926,76 zł a month with sickness insurance and 1 788,29 zł without. Preferential ZUS is 456,18 zł and 420,86 zł. For the first 6 months ulga na start applies: social contributions are 0 zł and only the health contribution is paid.
How is the health contribution calculated?
On the tax scale it is 9% of income, on liniowy 4.9%, in both cases at least 432,54 zł a month. On ryczałt it is fixed: 498,35 zł, 830,58 zł or 1 495,04 zł depending on annual revenue. On liniowy it reduces income by up to 14 100 zł a year, on ryczałt half of it reduces revenue, on the tax scale it is not deductible.
When do I have to register for VAT?
From 2026 the VAT exemption applies until annual sales exceed 240 000 zł. Some activities pay VAT from the first invoice, for example legal services or the sale of certain goods.
How does a spółka z o.o. differ from a JDG in tax?
The company pays CIT of 9% or 19% on profit, and the shareholder pays another 19% on dividends. A sole shareholder pays ZUS personally, as for a JDG. On the other hand, liability for company debts is limited and profit can stay in the company without PIT.
When can I change the tax form?
The form for the next year is chosen in CEIDG by 20 February of that year. If your first income in the year comes in January, the deadline is 20 February; if later, the 20th of the following month.
Sources
Your route
IT and B2B: your own JDG
- 1Compare B2B and an employment contract
- 2Calculate tax under all three formsyou are here
- 3Register the JDG: free with a one-year contract
- 4Accounting for IT and B2B
