# Accounting for freelancers and companies in Poland From JDG sole-proprietorship bookkeeping to sp. z o.o. company accounts. VAT, ZUS, and your annual return, handled in plain English. [Book a free consultation](#contact) Monthly bookkeeping, categorized and reconciled with your bank account VAT registration and filings, if and when you need them Every statutory filing submitted on time, directly with the local tax authority Your year-end tax return, prepared and filed for you A dedicated, English-speaking accountant you can always reach Support if the tax office follows up after you file ## Accounting built for you Whether you run a JDG sole proprietorship or a limited company (sp. z o.o.), we keep your books, manage your VAT and ZUS obligations, and submit your filings to the Polish tax office on time. You get a dedicated accountant who explains your options in plain English. ## Accounting built for you Whether you run a JDG sole proprietorship or a limited company (sp. z o.o.), we keep your books, manage your VAT and ZUS obligations, and submit your filings to the Polish tax office on time. You get a dedicated accountant who explains your options in plain English. * Monthly bookkeeping, categorized and reconciled with your bank account * VAT registration and filings, if and when you need them * Every statutory filing submitted on time, directly with the local tax authority * Your year-end tax return, prepared and filed for you * A dedicated, English-speaking accountant you can always reach * Support if the tax office follows up after you file ## How it works No paperwork chasing, no guessing what the tax office wants, just a clear process from day one. 1. 1 Free consultation Tell us about your situation — freelancer or company, what you're already dealing with. 2. 2 We take over your bookkeeping Send over your existing records, or start fresh. We set up your books and handle VAT registration if and when it's needed. 3. 3 Ongoing filings, handled Every filing gets submitted on time, directly with the local tax authority. 4. 4 Year-end tax return We prepare and file your annual tax return, and flag anything worth planning for ahead of next year. ## Poland Poland pairs one of the EU's largest, fastest-growing economies with genuinely flexible tax options for the self-employed. Add a lower cost of living than most of Western Europe and thriving tech hubs in Warsaw, Kraków and Wrocław, and it's easy to see the appeal. Choice of freelancer tax methods (progressive scale, flat, or lump-sum ryczałt)EU & Schengen member stateLower cost of living than most of Western Europe ## Both local and expat friendly Whether you've lived in Poland for years or just arriving as a foreigner, freelancer, or digital nomad — we handle your books the same clear way, in English if that's what you need. English-speaking, every step No jargon, no local-language paperwork you can't read. Your accountant explains everything in plain English. Any nationality, EU or not We work with EU citizens, non-EU foreigners, and everyone in between. Remote-first Onboarding, filings, and support all happen online as much as they can. Experienced with expats & digital nomads We've helped freelancers, remote workers, and new arrivals register and get compliant from day one. ## See your exact take-home pay Enter your income and compare freelancer vs. company setups for Poland side by side, before you commit to anything. [Open the Poland tax calculator](/en/services/poland/tax-calculator) ## Understand Poland taxes in human English [2026-07-262026 Freelancer & Company Tax FAQ2026 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.](/en/blog/poland/faq-2026)[Tax scale (skala)](#tax-scale-skala) ### [What are the 2026 tax scale brackets?](#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?](#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)](#flat-tax-podatek-liniowy) ### [How does flat tax health insurance differ from the tax scale?](#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?](#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)](#ryczałt-lump-sum) ### [What are the ryczałt rates by activity?](#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%?](#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?](#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](#sp-z-oo-company) ### [What's the sp. z o.o. corporate tax rate?](#whats-the-sp-z-oo-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?](#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](#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. Read More → [2026-07-26Can I Deduct Expenses Under Flat Tax in 2026?Yes — Poland's flat 19% JDG tax lets you deduct real documented business expenses, exactly like the tax scale. Ryczałt is the one method that doesn't.](/en/blog/poland/faq-flat-tax-expense-deduction-2026)[Can I deduct real business expenses under Poland's flat tax?](#can-i-deduct-real-business-expenses-under-polands-flat-tax) Yes. Flat tax (_podatek liniowy_) lets you subtract **actual, documented costs incurred to earn, preserve, or secure business revenue**, and the 19% rate applies to the resulting income. But normal statutory exclusions and limits still apply — for example to private expenditure, representation, cars, depreciation, and transactions that do not meet the business-purpose test — so "legitimate" is not an unlimited category. ## [How is this different from ryczałt?](#how-is-this-different-from-ryczałt) **Ryczałt taxes gross revenue directly, with no expense deduction at all.** This is the single biggest structural difference between Poland's four JDG-adjacent options: tax scale and flat tax both deduct real costs; ryczałt doesn't, no matter how large your genuine expenses are. ## [So when does that matter?](#so-when-does-that-matter) If you have significant deductible costs — subcontractors, equipment, software licenses — flat tax (or the tax scale) will usually beat ryczałt even at a low ryczałt rate, because ryczałt has no mechanism to reflect those costs at all. Ryczałt is most attractive specifically when your real costs are low relative to revenue. See the [full Polish freelancer tax guide](/en/blog/poland/tax-heaven-for-freelancers-2026) for the complete comparison across all four methods. ## [Calculator](#calculator) ## [Contact us](#contact-us) Not sure whether your expense profile favors flat tax or ryczałt? Feel free to reach out — we offer a free initial consultation. Read More → [2026-07-26Flat Tax Health Insurance Deduction in 2026Poland's flat 19% JDG tax comes with 4.9% health insurance — and unlike the tax scale, up to 14,100 PLN/year of it is deductible from your tax base.](/en/blog/poland/faq-flat-tax-health-insurance-2026)[How does flat tax health insurance differ from the tax scale?](#how-does-flat-tax-health-insurance-differ-from-the-tax-scale) Under Poland's flat 19% tax (_podatek liniowy_), health insurance is **4.9%** of taxable income — roughly half the tax scale's 9% rate. And unlike the tax scale, where health insurance isn't deductible at all, flat tax lets you deduct a portion of what you pay, **capped at 14,100 PLN/year**. And a minimum also applies. It was **314.96 PLN for January 2026** and is **432.54 PLN/month from February through December**. ## [What do I give up to get the lower rate?](#what-do-i-give-up-to-get-the-lower-rate) The 30,000 PLN tax-free allowance and any joint-filing benefit with a spouse — flat tax applies 19% from the first zloty of taxable income, with no 0% band at the bottom. You still deduct real, documented business expenses, same as the tax scale. And at high income, "flat 19%" is not the whole bill, the separate **4% solidarity levy** applies to the portion of the relevant annual base above **1,000,000 PLN**. ## [When does flat tax actually beat the tax scale?](#when-does-flat-tax-actually-beat-the-tax-scale) Roughly above **175,000 PLN/year** in the zero-expense, full-ZUS scenario — below that, the tax scale's tax-free allowance keeps it cheaper despite the higher 9% health rate. Real business costs shift the crossover because both methods deduct them. See the [full Polish freelancer tax guide](/en/blog/poland/tax-heaven-for-freelancers-2026) for the worked 200,000 PLN example and the comparison against ryczałt. ## [Calculator](#calculator) ## [Contact us](#contact-us) Weighing flat tax against the other JDG methods? Feel free to reach out — we offer a free initial consultation. Read More → [Browse all articles](/en/blog) ## Frequently asked questions Do I need to be in Poland in person? Some procedures may require your presence in person due to local regulations. But we are remote-first and most of the time you don't need to visit an office or even be physically in Poland. What happens after you file my return? We don't disappear once your return is submitted. If the tax office follows up with a question or request, we handle it as part of the service. What if I've never dealt with Poland taxes before? That's normal, and exactly what we are here for. Your accountant explains what applies to your situation in plain English, so you're not left guessing. Do you handle VAT registration too? Yes — if and when your situation requires VAT registration, we handle the registration and the ongoing filings that come with it. ## Have a question? Send us a message and we'll get back to you as soon as possible. Email Your message Send Message Book a Free Consultation Get personalised advice for your business. No sales pressure, just a conversation. 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