🇵🇱 Poland — 2026 Freelancer & Company Tax FAQ

Answers to the questions we hear most often about freelancing and running a company in Poland: JDG vs. sp. z o.o., which tax method to pick, registration, and compliance.

Tax scale (skala)

What are the 2026 tax scale brackets?

0% up to 30,000 PLN, 12% up to 120,000 PLN, and 32% above. A separate 4% solidarity levy also applies to the portion of qualifying income above 1,000,000 PLN in some cases.

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When does the tax scale stop being the cheapest option?

Roughly 149,000 PLN against ryczałt, or 175,000 PLN against flat tax — assuming zero deductible costs. Real costs shift both.

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Flat tax (podatek liniowy)

How does flat tax health insurance differ from the tax scale?

4.9% instead of 9%, and up to 14,100 PLN/year of it is deductible — unlike the tax scale, where none of it is.

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Can I deduct real business expenses under flat tax?

Yes, exactly like the tax scale — this is the key difference from ryczałt, which allows no expense deduction at all.

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Ryczałt (lump sum)

What are the ryczałt rates by activity?

From 2% to 17% depending on the exact statutory classification — many specified IT services use 12%, but the actual PKWiU classification must be checked.

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Why do doctors pay 14% ryczałt, not 17%?

The 17% "liberal professions" rate no longer covers doctors, architects, or engineers since the Polski Ład reform — they moved to 14%.

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When does ryczałt beat the tax scale?

At the 12% IT rate with zero deductible costs, roughly 149,000 PLN/year.

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sp. z o.o. company

What's the sp. z o.o. corporate tax rate?

9% as a small taxpayer, or 19% otherwise — determined by two separate revenue thresholds.

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Does the owner get the same ZUS relief as a JDG founder?

No — a sole shareholder pays full ZUS from day one, with none of the JDG start-relief or preferential-rate stages.

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Contact us

If you have a specific question about freelancing or running a company in Poland, feel free to reach out to us. We offer a free initial consultation.