Business registration in Poland · S25
Poland B2B, ZUS & Tax Calculator 2026.
Compare 2026 ZUS stages and Polish income tax regimes side by side, then launch your pre-filled CEIDG registration plan.
2026 JDG / B2B Net Income & ZUS Calculator
Step-by-step registration sequence
- Enter your expected monthly B2B revenue and deductible business costs in PLN.
- Select your ZUS contribution stage (Ulga na start, 24-month Preferential or Standard ZUS) and tax regime.
- Review estimated net income and open the S25 JDG wizard with your chosen settings.
| Tax regime | PIT rate | 2026 health contribution | Expense deduction |
|---|---|---|---|
| Progressive tax scale (Skala) | 0% up to 30k zł, 12% up to 120k zł, then 32% | 9% of profit (min. 432.54 zł / mo) | Yes + 30,000 zł tax-free allowance and joint spouse filing |
| Flat tax (Podatek liniowy) | Flat 19% on net profit | 4.9% of profit (min. 432.54 zł / mo) | Yes + partial health contribution deduction up to statutory cap |
| Lump-sum tax (Ryczałt) | By service classification (3%, 5.5%, 8.5%, 12%, 15%) | Tiered flat fee by annual revenue (498.35 / 830.58 / 1,495.04 zł) | No business cost deductions (taxed on revenue minus social ZUS & 50% health) |
How to choose your JDG tax regime and ZUS relief stage in 2026
Your net B2B take-home pay in Poland depends on two independent elections in CEIDG-1: your ZUS social security stage (6 full months of Ulga na start with 0 zł social ZUS, followed by 24 months of Preferential ZUS at 456.19 zł/mo, then Standard ZUS at 1,926.76 zł/mo) and your income tax regime.
Lump-sum tax (ryczałt at 8.5% or 12%) is typically optimal for low-overhead service contractors (software, IT, cleaning, training). The progressive scale (0% up to 30k zł, 12% up to 120k zł) works well with moderate profits or joint spouse filing, while the 19% flat tax (4.9% health contribution) avoids the 32% bracket when profits and deductible expenses are high.
Registration guidance for 0 zł. Business address, landing page and domain — in one place.
Government fees, address, website and domain are paid separately. Address is confirmed by the partner.
Frequently asked questions (2026)
How much are Ulga na start and Preferential ZUS in 2026?
During the first 6 full months (Ulga na start), social ZUS is 0 zł — you pay only health insurance (min. 432.54 zł on scale/flat or from 498.35 zł on lump-sum). For the next 24 months, Preferential social ZUS is 456.19 zł/mo including sickness insurance.
How much is full Standard ZUS (Duży ZUS) in 2026?
In 2026, the Standard ZUS assessment base is 5,652.00 zł: monthly social contributions total 1,926.76 zł with voluntary sickness insurance (1,788.29 zł without), plus health contribution.
When is lump-sum ryczałt better than the 19% flat tax?
Low-expense B2B contractors (software at 12%, IT support/services at 8.5%) often save under ryczałt because health insurance is capped in three flat tiers rather than a percentage of net profit.
Is this calculator official tax advice?
No. Figures are indicative 2026 estimates before personal reliefs, joint spouse filing or IP Box — confirm your tax code with a Polish accountant (such as Kounti) before submitting CEIDG-1.
Official Polish government portals & acts: Wysokość składek ZUS — zus.pl ↗ · Formy opodatkowania PIT — podatki.gov.pl ↗