How the Poland ryczałt it calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (PLN) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Ryczałt tax (12%) | ryczaltTax | $round(annualRevenue * $const.ryczaltRate, 2) |
| Net income / year (before ZUS) | netIncome | $round($max([0, annualRevenue - ryczaltTax]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
ryczaltRate | 0.12 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 200,000 PLN revenue, a typical IT contractor
given annualRevenue | 200000 |
|---|---|
expect ryczaltTax | 24000 |
expect netIncome | 176000 |
Case 2 — 50,000 PLN revenue
given annualRevenue | 50000 |
|---|---|
expect ryczaltTax | 6000 |
expect netIncome | 44000 |
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
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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