Ryczałt od przychodów 2026: stawki od 2% do 17%, ZUS i składka zdrowotna, netto na rękę
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 10 Oct 2026.Ryczałt od przychodów ewidencjonowanych płaci się od przychodu bez kosztów, według stawki zależnej od rodzaju działalności: 12% dla usług IT, 8,5% dla wielu innych usług (12,5% powyżej 100 000 zł), 14%, 15% i 17% dla zawodów specjalistycznych, a 5,5%, 3% i 2% dla produkcji, handlu i niektórych produktów rolnych. Kalkulator dodaje ZUS, ryczałtową składkę zdrowotną i pokazuje netto obok umowy o pracę.
2026 · Rates and rules read from the sources listed on this page (the earliest on 10 Oct 2026); they may have changed since.
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This calculator puts an employment offer (umowa o pracę) beside the same work invoiced as a sole trader (B2B) and shows what each leaves you in 2026, a month and a year.
ZUS on B2B. Full ZUS in 2026 is charged on a base of 5,652 zł: 1,926.76 zł a month with sickness insurance, including 138.47 zł for the Fundusz Pracy. The preferential base for the first two years is 1,441.80 zł (456.18 zł). Ulga na start, the first six months, has no social contributions at all. Mały ZUS plus sets the base at half your average monthly income from last year, between those two bases, if last year's revenue was at most 120,000 zł; the page assumes last year looked like this one.
Tax. Skala is 12% minus 3,600 zł and 32% above 120,000 zł, with no health deduction. Liniowy is 19% with the health contribution deductible up to 14,100 zł in 2026. Ryczałt is a percentage of revenue: 12% for software and IT consulting, 8.5% (12.5% above 100,000 zł) for many services, up to 17% for liberal professions, with half the health contribution deductible. The second tab shows all three forms side by side.
The rest of the article, and all 6 questions about Poland B2B vs Employment Calculator 2026, are on the Poland B2B vs Employment Calculator 2026 page.
Full ZUS in 2026 is 1,926.76 zł a month with sickness insurance, or 1,788.29 zł without it, on a base of 5,652 zł, which is 60% of the 9,420 zł projected average wage. The health contribution comes on top and depends on the tax form.
On skala and liniowy the health contribution is at least 432.54 zł a month from February 2026, 9% of the 4,806 zł minimum wage. On ryczałt the contribution is fixed: 498.35 zł up to 60,000 zł of yearly revenue, 830.58 zł up to 300,000 zł and 1,495.04 zł above.
Mały ZUS plus charges social contributions on half of last year's average monthly business income, never below 1,441.80 zł or above 5,652 zł in 2026. Only businesses with last year's revenue up to 120,000 zł qualify, for 36 months within any 60. On ryczałt the income counted is half the revenue.
Taxpayers on the flat 19% tax can deduct the health contribution paid in 2026 up to 14,100 zł, the limit announced in Monitor Polski 2025 item 1274. At a 4.9% rate that cap is reached at about 24,000 zł of monthly income; above it the rest is not deductible.
Rates and rules change; check the source before you rely on a figure.
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