# A dedicated business bank account for freelancers and companies in Poland An IBAN, a debit card, and instant transfers, all connected to your bookkeeping from day one. [Contact us](#contact) Podnikio 2290 Podnikio 2290 ## A business account built for you Whether you run a JDG sole proprietorship or a limited company (sp. z o.o.), you get a dedicated IBAN and debit card in your business's name. Every transaction flows straight into your bookkeeping, so nothing needs re-entering by hand. * A debit card, physical and virtual Issued in your business's name, ready to spend with from day one. * An IBAN that's yours A dedicated account number in your business's name. * Multi-currency, built in Hold and convert multiple currencies without needing a separate provider. * Instant transfers Send and receive money instantly. * Opened entirely online Start and finish the application from your laptop. * Bank-grade security Regulated and safeguarded, with the same protections a standard bank account carries. ## How it works Fully online from application to a live IBAN. 1. 1 Tell us about your business Freelancer or company, new or already trading — we tailor the application to your situation. 2. 2 We verify you, remotely Upload your ID and a few business details. Verification happens online. 3. 3 Your IBAN goes live An account number in your business's name, plus a debit card on the way to you. 4. 4 Spend, send, and get paid Pay suppliers, get paid by clients, and have it all reconcile automatically with your bookkeeping. ## Poland The złoty remains the local currency, but EU and Schengen membership means SEPA transfers move freely across the continent. Polish złoty (PLN) account, with holding in other currencies availableSEPA transfers across the EUBuilt for Poland's fast-growing freelancer and tech community Poland •••• •••• •••• 2290 Cardholder Podnikio Expires 12/28 ## Both local and expat friendly Whether you've lived in Poland for years or just arriving as a foreigner, freelancer, or digital nomad - opening an account works the same clear way, in English if that's what you need. English-speaking, every step The application, the verification, and support along the way — all in plain English. Any nationality, EU or not We work with EU citizens, non-EU foreigners, and everyone in between. Opened fully remotely Start and finish the application from your laptop. Built for freelancers & small companies Designed around the needs of freelancers, digital nomads, and small companies. ## Accounting built-in Built-in accounting features to streamline your financial management. [See accounting for Poland](/en/services/poland/accounting) ## Understand Poland 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 How long does it take to open an account? Most applications are verified within a day once your documents are submitted. Is it a real IBAN, or a shared one? It's a dedicated IBAN issued in your business's name, not a sub-account of a pooled or shared balance. What does it cost? The account is included as part of your Podnikio plan. For detailed breakdown, see the pricing page. Do I have to close my existing bank account? No, you're free to keep using another bank alongside Podnikio. Many freelancers and companies run both side by side, at least at first. ## 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. [Book Consultation](https://calendar.app.google/T2EiUCKSoALXoMEy6)