[email protected]+48 533 497 527
Pon-Pt 8:00-17:00 (CET)
Accounting tools 2026

Free calculators
for your business

Three precise tools based on current 2026 rates — ZUS, gross-to-net salary, VAT exemption threshold. No registration, no cost. Check your settlement in seconds.

ZUS calculator 2026

Contributions for sole traders: relief, preferential ZUS (24 mo.), Mały ZUS Plus, standard ZUS. 2026 health contribution depends on form of taxation.

  • Skala / linear / lump-sum / card
  • Health from 419.94 PLN
  • Base 1399.80 / 5203.80
Open calculator →

Salary calculator

Gross → net — employee ZUS 13.71%, health 9%, PIT 12%/32%, tax-free 30,000 PLN. Plus employer cost with total hiring sum.

  • Employment contract
  • PIT-2 toggle
  • Employer cost
Open calculator →

VAT exemption

Check if you qualify for subjective VAT exemption. New limit 240,000 PLN from 1.01.2026 (Art. 113 §1 VAT Act, EU SME Directive 2020/285).

  • 240,000 PLN limit
  • First-year proportion
  • Recommendation
Check exemption →

JDG or Sp. z o.o.

Interactive 7-question quiz — personalised recommendation on Polish business form. Current 2026 tax and ZUS rates plus full comparison table JDG / Sp. z o.o. / Sp.k. / PSA.

  • 7 questions / 2 min
  • 4 forms compared
  • FAQ 2026
Start the test →
⚠️ Estimated values — 2026. Calculators are based on current ZUS rates and statutory thresholds. Exact settlement depends on individual circumstances (taxation form, accident rate per PKD, PPK, allowances). For binding calculation consult your accountant — book a free consultation.
Tax-form comparison

Which form of taxation to choose in 2026?

Current 2026 rates and contributions. The final choice depends on your income, costs and reliefs — best confirmed with an accountant.

CriterionSkala podatkowaPodatek liniowyRyczałtKarta podatkowa
Tax rate12% up to 120 000 zł, 32% above19% (no thresholds)2%–17% of revenue (by activity)fixed amount (tax-office decision)
Health contribution9% of income (min 432,54 zł)4,9% of income (min 432,54 zł)508,68 / 847,80 / 1 525,68 zł (by revenue)432,54 zł (9% of min. wage)
Tax-free amount 30 000 zł✓ yes✗ no✗ no✗ no
Deductible costs✓ yes✓ yes✗ tax on revenue✗ no
Reliefs & joint filing✓ yes✗ limited✗ no✗ no
When it pays offLow/medium income, you use reliefs and the tax-free amountHigh income, no family reliefsLow costs, simple servicesContinuation only (no new entries since 2022)

2026 rates: minimum wage 4806 zł, preferential ZUS base 1441,80 zł, standard 5652 zł. Estimates — confirm your final choice with an accountant.

FAQ — taxes & contributions 2026

Frequently asked questions

How much is the health insurance contribution in 2026?
It depends on the form of taxation: under the skala 9% of income (min. 432,54 zł), under podatek liniowy 4,9% of income (min. 432,54 zł), under ryczałt 508,68 / 847,80 / 1 525,68 zł depending on annual revenue, and under karta 432,54 zł (9% of the minimum wage).
What is the VAT exemption limit in 2026?
The subjective VAT exemption limit is 240 000 zł of annual turnover — raised from 200 000 zł on 1 January 2026 (art. 113(1) of the VAT Act).
How much is the preferential ZUS in 2026?
The preferential ZUS base (first 24 months) is 1441,80 zł — 30% of the minimum wage (4806 zł). Standard ZUS is calculated on a base of 5652 zł.
Which form of taxation is best?
There is no single best one — it depends on income, costs and reliefs. In short: skala for low/medium income with reliefs, liniowy for high income, ryczałt for low-cost services. To be sure, consult an accountant.
What is the tax-free amount?
The tax-free amount is 30 000 zł per year. It applies only under the skala podatkowa (not liniowy, ryczałt or karta).
What is the minimum wage in 2026?
The minimum wage in 2026 is 4806 zł gross (Council of Ministers regulation of 11.09.2025).