Poland self-employed net income calculator (ryczałt, IT rate)
Your income-tax-only net income as a Polish IT contractor on ryczałt is revenue minus a flat 12% tax, the preferential rate the regime sets for programming and IT services.
Worked example: with Annual revenue of 200,000, this model computes Net income / year 176,000. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How ryczałt it in Poland is calculated
Poland's ryczałt (lump-sum tax) regime is a genuinely different shape from most income tax: it is charged on gross revenue, not profit, at a rate set by the specific activity rather than a universal scale — anywhere from 2% to 17% depending on classification.
Programming and IT services get one of the most favourable rates in the whole table: 12%, flat, on every złoty of revenue, with no expense deduction at all — which is exactly why it needs none: the low rate already assumes costs are modest relative to a service business's revenue.
It is available to anyone below 2,000,000 EUR of prior-year revenue, which covers essentially every individual IT contractor. The trade-off is that ryczałt cannot deduct real costs — a contractor with unusually high documented business expenses (hardware, subcontractors) might do better under the standard scale or flat 19% regimes instead, which this page does not model.
Worked example
| Annual revenue (PLN) | 200000 |
|---|---|
| Ryczałt tax (12%) ✓ | 24000 |
| Net income / year (before ZUS) ✓ | 176000 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much net income from 200,000 PLN revenue in Poland?
At the 12% IT rate, tax is 24,000 PLN, leaving 176,000 PLN net income tax — before ZUS social and health contributions, which are a separate, largely flat monthly cost this page does not include.
Why 12% specifically for IT?
Ryczałt sets rates by activity, from 2% to 17%; the government set 12% for computer-programming-related services specifically to keep the regime competitive for the IT contracting sector.
Can I deduct expenses under ryczałt?
No — the whole point of the flat rate is that it replaces expense deduction. A contractor with high real costs relative to revenue may do better on a different regime (the standard scale or flat 19%), which this page does not model.
Sources
- podatki.gov.pl — Ryczałt od przychodów ewidencjonowanych · checked 2026-08-22
- Podnikio — Poland Ryczałt Tax Rates by Activity in 2026 · checked 2026-08-22
- CGO Legal — Self Employment in Poland: Taxation of IT contractors, ZUS · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 2 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 2 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
Related calculators
Czechia paušální daň · Slovakia szčo · Lithuania individuali veikla · Germany freiberufler · Italy regime forfettario
Also for Poland: Poland wynagrodzenie netto · Poland akcyza
All Poland calculators · All calculators
Fork this model in the Valem sandbox →
Built with Valem — a live, verifiable calculator you can fork and embed.