JDG Income Calculator — 2026
Find out how much you keep after taxes under different tax forms
This calculator helps estimate the net income of a sole proprietor (JDG) in Poland, accounting for taxes, ZUS, and health contributions under 2026 rules.
Input Data
The amount you invoice your clients per month.
E.g. accounting, equipment, software, leasing, office.
Results
Net income (monthly)
8529,82 zł
Net income (annual)
102 357,80 zł
Total deductions
53 642,20 zł
PIT: 24 010,00 zł · ZUS: 23 121,12 zł · NFZ: 6511,08 zł
Effective rate
29.8%
Monthly breakdown
Better option available
With Lump sum (Ryczałt) you would save 7643,12 zł per year (636,93 zł/mo.).
Tax form comparison
| Form | Net (annual) | Net (monthly) | Effective rate |
|---|---|---|---|
| Flat tax (19%)(current) | 102 357,80 zł | 8529,82 zł | 29.8% |
| Tax scale (12% / 32%) | 105 998,80 zł | 8833,23 zł | 27.8% |
| Lump sum (Ryczałt)✓ best | 110 000,92 zł | 9166,74 zł | 25.6% |
Want to know if Skala, Liniowy, or Ryczałt is better for you? Change the parameters and compare.
Results are for informational purposes and help compare options. For accounting purposes, consult a qualified accountant.
Glossary
PIT
Personal income tax. For JDG, it depends on the chosen tax form.
ZUS
Social Insurance Institution — pension, disability, accident, and sickness contributions.
Health contribution (NFZ)
Mandatory health insurance contribution. Its amount depends on the tax form.
Ryczałt (Lump sum)
Simplified tax form — tax is calculated on revenue, without deducting costs.
Frequently Asked Questions
What is the difference between Skala and Liniowy? ▾
The tax scale has two rates: 12% up to 120,000 PLN of income and 32% above, with a tax-free amount of 30,000 PLN. Flat tax is a fixed 19% rate with no tax-free amount.
When is Ryczałt beneficial? ▾
Ryczałt is beneficial when business costs are low, since tax is calculated on revenue rather than profit.
What is Ulga na start? ▾
Ulga na start exempts you from paying social ZUS contributions for the first 6 months of business activity. Health contribution is still mandatory.
How does Mały ZUS Plus work? ▾
Mały ZUS Plus allows paying lower ZUS contributions proportional to the previous year's income. The base is estimated and requires meeting statutory conditions.
Does the calculator account for all deductions? ▾
The calculator covers basic parameters: tax form, ZUS status, sickness contribution, and contribution holiday. Individual deductions (child relief, IKZE, etc.) are not included.
Useful links
The JDG Calculator is a convenient tool for entrepreneurs operating in Poland, as well as B2B specialists and IT contractors. It allows you to quickly estimate your tax burden, compare tax forms, and understand your real take-home income without diving into complex tax regulations.
Calculations are for informational purposes only and do not constitute tax advice.