B2B calculator 2026: what you keep from an invoice in Poland
Enter your monthly invoiced revenue without VAT and any costs, then pick a tax form and a ZUS option.
Checked by Radif Partners · Editorial policy
On a B2B contract in 2026, a PLN 15,000 net invoice leaves about PLN 10,177 a month on the 19 % flat tax (podatek liniowy), PLN 10,829 on the 12 % lump sum (ryczałt) and PLN 10,095 on the tax scale (skala), with full ZUS without sickness cover and no costs. From revenue come social contributions of PLN 1,788.29 a month (including 1.67 % accident insurance and the Labour Fund), a health contribution that depends on the tax form, and income tax. The calculator works out an average over the whole year, so it reflects the 32 % second bracket above PLN 120,000 of annual income on the scale, the PLN 14,100 cap on deducting health on the flat tax, and the health bands on the lump sum. It applies the February minimum health contribution, PLN 432.54, to the whole year. It ignores VAT: you enter the net invoice amount. You can choose full ZUS, preferential ZUS or start-up relief, add voluntary sickness cover and enter average monthly business costs.
Take-home per month (yearly average)
PLN 10,177
| ZUS social | −PLN 1,650 |
| Labour Fund | −PLN 138 |
| Health contribution | −PLN 647 |
| Income tax | −PLN 2,387 |
| Invoice net of VAT | PLN 15,000 |
2026 rates from ZUS and the PIT Act · calculated in your browser, nothing is sent.
Three tax forms at four revenue levels
Monthly take-home, full ZUS without sickness cover, no costs, lump sum at the 12 % rate for IT services.
| Invoiced revenue | Flat tax | Lump sum 12 % | Tax scale |
|---|---|---|---|
| PLN 10,000 | PLN 6,301 | PLN 6,429 | PLN 6,787 |
| PLN 15,000 | PLN 10,177 | PLN 10,829 | PLN 10,095 |
| PLN 20,000 | PLN 14,029 | PLN 15,229 | PLN 13,045 |
| PLN 30,000 | PLN 21,692 | PLN 23,404 | PLN 18,945 |
At PLN 10,000 the tax scale leaves the most, thanks to the tax-reducing amount and the 12 % rate. From PLN 15,000 the 12 % lump sum takes the lead and the scale drops to last place: at PLN 30,000, part of annual income already falls into the 32 % band. If your business has a different lump-sum rate or high costs, the order can be entirely different, so check your own numbers in the calculator above.
Assumptions worth knowing
The result is a monthly average over the year: the calculator multiplies revenue and costs by twelve, works out annual tax and health, then divides by twelve. That way you see the effect of the second tax bracket and the health deduction cap, which a single month would hide. In practice, the advances in individual months can differ from the average.
Accident insurance is charged at 1.67 %, the rate ZUS uses in its 2026 figures. If a different rate between 0.4 % and 8.12 % applies to you, the contribution will differ. The PLN 432.54 minimum health contribution applies in the calculator all year, although for January it was PLN 314.96. We do not model Mały ZUS plus, several lump-sum rates at once, or the stepped rate in Article 12(1)(4) of the Lump-sum Tax Act.
What B2B take-home does not show at first glance
The calculator's net figure comes before holidays, illness and equipment. On B2B there is no paid leave, so a month off is a month without an invoice. A comparison with an employment salary that accounts for these differences is on the B2B versus employment contract page. The contributions themselves under each option are covered in our guide to ZUS for the self-employed.
B2B or employment for the same amount
Net on employment
PLN 10,556
| B2B flat tax | PLN 10,177 |
| B2B lump sum 12 % | PLN 10,829 |
| B2B tax scale | PLN 10,095 |
B2B: full ZUS without sickness cover, no business costs, no paid leave.