# 🇵🇱 Poland — Tax Scale Crossover Points in 2026
2026-07-26 — Podnikio Team
Poland's JDG tax scale loses to ryczałt around 149,000 PLN and to flat 19% around 175,000 PLN/year, assuming zero deductible costs — real costs shift both.
## At what income does the tax scale stop being the cheapest option?
For a typical freelancer with **zero deductible costs on full ZUS**:
- **Ryczałt (12% IT rate)** overtakes the tax scale at roughly **149,000 PLN/year** (~35,000 EUR)
- **Flat 19% tax** overtakes it a bit later, around **175,000 PLN/year**
Below those thresholds, the tax scale's 30,000 PLN tax-free allowance and 12% starting rate keep it cheaper than either alternative.
## Are these fixed legal thresholds?
No — they're the result of one specific scenario (zero costs, "full ZUS" stage, the 12% ryczałt rate). They shift, sometimes substantially, based on:
- **Real business costs** — the tax scale lets you deduct them; ryczałt doesn't at all, so genuine expenses push the crossover with ryczałt higher (favoring the scale for longer)
- **Your ZUS relief stage** — a new business in the first 6 months (no ZUS) or the 24-month preferential stage pays much less than "full ZUS," changing the comparison
- **Your actual ryczałt rate** — specified IT services often use 12%; statutory rates range from 2% to 17%, each with its own crossover point
## What should I actually do with this?
Treat these figures as a starting orientation, not a decision — run your specific income, costs, and ZUS stage through the calculator below rather than assuming the headline crossover applies to you.
See the [full Polish freelancer tax guide](/en/blog/poland/tax-heaven-for-freelancers-2026) for the underlying chart across all four methods.
## Calculator
## Contact us
Want help finding your actual crossover point? Feel free to reach out — we offer a free initial consultation.
## Related posts
- [🇵🇱 Poland — Tax Heaven for Freelancers in 2026](https://www.podnik.io/en/blog/poland/tax-heaven-for-freelancers-2026)