Poland B2B Salary Calculator
Turn a US-dollar B2B rate into take-home pay on a Polish JDG, on the 12% ryczałt or 19% linear tax, after 2026 ZUS and health contributions.
Updated · By Niraj Kumar · 3 sources
https://checkpre.com/finance/freelance-salary-calculator-poland
Your rate
Leave out holidays and gaps between clients.
Equipment, software, coworking, accountant, bank and payment fees.
Tax setup
- Equivalent umowa o pracę salary
- PLN 378,345
- The salary an employee needs to take home the same; PLN 181.90 an hour over 2,080 paid hours
- Purchasing power
- $110,287
- What your take-home buys, priced in the US (World Bank PPP 2.06 PLN per $)
- Tax and social contributions
- 24% of revenue
- 12% of each extra unit you bill
- Revenue
- PLN 319,217
- $82,800 at 1 USD = PLN 3.86 (snapshot, 2026-09-24)
- Take-home71%
- Social contributions13%
- Income tax11%
- Business costs5%
Where the money goes, a year
- Revenue
- PLN 319,217
- Business costs
- −PLN 15,961
- ZUS social insurance
- −PLN 23,121
- Health contribution
- −PLN 17,940
- Ryczałt (12%)
- −PLN 34,655
- Take-home
- PLN 227,540
- Full ZUS on the 2026 base of PLN 5,652, including voluntary sickness insurance. The first six months are ZUS-free (ulga na start) and the next 24 are reduced (mały ZUS); not modelled.
- The 12% ryczałt rate is for programming and IT services (PKD 62); other services may be 8.5% or 15%.
The same $45/hour in 15 countriesShowHide
| Country | Take-home, local | In USD | PPP $ | Tax + social |
|---|---|---|---|---|
| IndiaPresumptive, section 44ADA | ₹6,745,504 | $70,295 | $340,014 | 10% |
| Philippines8% flat rate | ₱4,072,793 | $64,905 | $198,348 | 17% |
| BrazilPJ on Simples Nacional (Anexo III) | R$356,786 | $68,867 | $138,209 | 12% |
| RomaniaPFA (real system) | RON 280,595 | $60,432 | $128,682 | 22% |
| MexicoRESICO (régimen simplificado de confianza) | MX$1,354,043 | $77,004 | $119,734 | 2.0% |
| ColombiaTrabajador independiente | COP 191,954,076 | $58,802 | $115,247 | 24% |
| PolandRyczałt 12% (IT services) | PLN 227,540 | $59,020 | $110,287 | 24% |
| SpainAutónomo (estimación directa) | €45,813 | $52,076 | $75,368 | 32% |
| PortugalTrabalhador independente (simplified regime) | €42,364 | $48,156 | $73,714 | 37% |
| United KingdomSole trader | £45,823 | $60,576 | $65,319 | 22% |
| NetherlandsZZP'er (eenmanszaak) | €50,095 | $56,943 | $65,284 | 26% |
| CanadaSole proprietor (Ontario) | CA$79,279 | $56,158 | $62,895 | 27% |
| United States1099 sole proprietor | $62,321 | $62,321 | $62,321 | 20% |
| AustraliaSole trader | A$85,603 | $60,150 | $58,448 | 22% |
| GermanyFreiberufler (voluntary GKV) | €41,959 | $47,695 | $58,367 | 37% |
How is freelance income taxed in Poland?
Revenue = Rate × Hours × Weeks × FX, Take-home = Revenue − Expenses − Social − Tax, Salary* : Net_employee(Salary*) = Take-home, PPP $ = Take-home ÷ PPPThis page uses the same method as the Freelance Hourly Rate to Salary Calculator, which explains each term and assumption in full.
Worked example
A freelancer in Poland bills a US client $45 an hour for 40 hours a week, 46 weeks a year, with 5% in business costs, as a Ryczałt 12% (IT services).
- 1Revenue: $45 × 40 × 46 = $82,800, or PLN 319,217 at PLN 3.86 per dollar (ECB, 2026-09-24)
- 2Social contributions: PLN 41,062; income tax: PLN 34,655; together 24% of revenue
- 3Take-home after PLN 15,961 of costs: PLN 227,540 a year, PLN 18,962 a month ($59,020)
- 4An employee in Poland would need to earn PLN 378,345 (umowa o pracę salary) to take home the same
- 5At purchasing power parity that take-home buys what $110,287 would in the US
$45 an hour is worth about the same as a PLN 378,345 umowa o pracę salary in Poland.
Frequently asked questions
How much tax does a freelancer pay in Poland in 2026?
On $45 an hour (PLN 319,217 a year), about 24% of revenue goes to social contributions and income tax as a Ryczałt 12% (IT services), leaving PLN 227,540 after 5% of costs. 12% of revenue after social ZUS and half the health contribution, which is fixed by revenue band.
Ryczałt 12% or linear 19%: which is better for a programmer?
With few costs, ryczałt usually wins: 12% of revenue is less than 19% of a profit that is almost the same as revenue, and the health contribution is fixed by revenue band instead of 4.9% of profit. Linear tax pays off when real costs, such as a leased car or equipment, run to roughly a third of revenue or more. Switch the regime above to see both.
How much is full ZUS in 2026?
On the 2026 base of PLN 5,652 a month, social contributions including voluntary sickness insurance and the Labour Fund come to about PLN 1,927 a month. New businesses pay none for six months (ulga na start) and reduced contributions for the next 24 (preferencyjny ZUS).
Do clients abroad withhold tax from a freelancer in Poland?
Services to foreign business clients are invoiced without Polish VAT (reverse charge). Clients abroad do not withhold Polish tax; you pay monthly advances.
Sources
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