{
  "$comment": "Machine-readable companion to https://valem.run/calculators/poland/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/poland/self-employed",
  "dataUrl": "https://valem.run/calculators/poland/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Poland ryczałt it model by Valem (https://valem.run/calculators/poland/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/poland/self-employed/verify",
  "country": "poland",
  "countryName": "Poland",
  "formula": "self-employed",
  "formulaName": "Ryczałt IT",
  "title": "Ryczałt IT — Poland Freelancer Tax",
  "answer": "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.",
  "lang": "en",
  "currency": "PLN",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "podatki.gov.pl — Ryczałt od przychodów ewidencjonowanych",
      "url": "https://www.podatki.gov.pl/pit/ryczalt-od-przychodow-ewidencjonowanych/",
      "checked": "2026-08-22"
    },
    {
      "label": "Podnikio — Poland Ryczałt Tax Rates by Activity in 2026",
      "url": "https://www.podnik.io/en/blog/poland/faq-ryczalt-rates-2026",
      "checked": "2026-08-22"
    },
    {
      "label": "CGO Legal — Self Employment in Poland: Taxation of IT contractors, ZUS",
      "url": "https://cgolegal.com/taxes-in-poland/self-employment-in-poland/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue (PLN)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "ryczaltTax",
      "type": "number",
      "label": "Ryczałt tax (12%)",
      "format": "number",
      "formula": "$round(annualRevenue * $const.ryczaltRate, 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year (before ZUS)",
      "format": "number",
      "formula": "$round($max([0, annualRevenue - ryczaltTax]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "200,000 PLN revenue, a typical IT contractor",
      "given": {
        "annualRevenue": 200000
      },
      "expect": {
        "ryczaltTax": 24000,
        "netIncome": 176000
      }
    },
    {
      "description": "50,000 PLN revenue",
      "given": {
        "annualRevenue": 50000
      },
      "expect": {
        "ryczaltTax": 6000,
        "netIncome": 44000
      }
    }
  ],
  "spec": {
    "id": "self-employed-poland",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "ryczaltTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "ryczaltRate": 0.12
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 200000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.ryczaltTax",
        "expr": "$round(annualRevenue * $const.ryczaltRate, 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualRevenue - ryczaltTax]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Illustrative rates — not the official schedule",
              "text": "'The 12% ryczałt rate applies specifically to IT and programming services (ryczałt covers dozens of activities at rates from 2% to 17%, so this is not the rate for every profession). This model shows income tax only — mandatory ZUS social and health contributions for the self-employed are a separate, largely income-independent flat monthly cost not included here. Eligible only below 2,000,000 EUR of prior-year revenue. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual revenue (PLN)",
              "bind": "$.annualRevenue",
              "placeholder": "200000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year (before ZUS)",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "taxTile",
                  "type": "statTile",
                  "label": "Ryczałt tax (12%)",
                  "bind": "$.ryczaltTax",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "podatki.gov.pl — Ryczałt od przychodów ewidencjonowanych",
                  "url": "https://www.podatki.gov.pl/pit/ryczalt-od-przychodow-ewidencjonowanych/",
                  "date": "2026-08-22"
                },
                {
                  "label": "Podnikio — Poland Ryczałt Tax Rates by Activity in 2026",
                  "url": "https://www.podnik.io/en/blog/poland/faq-ryczalt-rates-2026",
                  "date": "2026-08-22"
                },
                {
                  "label": "CGO Legal — Self Employment in Poland: Taxation of IT contractors, ZUS",
                  "url": "https://cgolegal.com/taxes-in-poland/self-employment-in-poland/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "200,000 PLN revenue, a typical IT contractor",
        "given": {
          "$.annualRevenue": 200000
        },
        "expect": {
          "$.ryczaltTax": 24000,
          "$.netIncome": 176000
        }
      },
      {
        "description": "50,000 PLN revenue",
        "given": {
          "$.annualRevenue": 50000
        },
        "expect": {
          "$.ryczaltTax": 6000,
          "$.netIncome": 44000
        }
      }
    ]
  }
}