# 🇵🇱 Poland — 2026 Freelancer & Company Tax FAQ 2026-07-26 — Podnikio Team 2026 FAQ: JDG and sp. z o.o. taxation in Poland — registration, rates, and the questions we hear most. 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. [→ Read the full answer](/en/blog/poland/faq-tax-scale-brackets-2026) ### 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. [→ Read the full answer](/en/blog/poland/faq-tax-scale-crossover-2026) ## 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. [→ Read the full answer](/en/blog/poland/faq-flat-tax-health-insurance-2026) ### 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. [→ Read the full answer](/en/blog/poland/faq-flat-tax-expense-deduction-2026) ## 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. [→ Read the full answer](/en/blog/poland/faq-ryczalt-rates-2026) ### 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%. [→ Read the full answer](/en/blog/poland/faq-ryczalt-doctors-14-percent-2026) ### When does ryczałt beat the tax scale? At the 12% IT rate with zero deductible costs, roughly 149,000 PLN/year. [→ Read the full answer](/en/blog/poland/faq-ryczalt-crossover-2026) ## 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. [→ Read the full answer](/en/blog/poland/faq-spzoo-corporate-tax-2026) ### 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. [→ Read the full answer](/en/blog/poland/faq-spzoo-owner-zus-2026) ## 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. ## Related posts - [🇧🇬 Bulgaria — EU Tax Heaven for Freelancers in 2026?](https://www.podnik.io/en/blog/bulgaria/eu-tax-heaven-for-freelancers-2026) - [🇸🇰 Slovak Republic — s.r.o. Corporate Tax Rate in 2026](https://www.podnik.io/en/blog/slovak-republic/faq-sro-corporate-tax-rate-2026) - [🇧🇬 Bulgaria — Freelancer Minimum Social Base in 2026](https://www.podnik.io/en/blog/bulgaria/faq-freelancer-minimum-social-base-2026)