Polish salary calculator — gross to net 2026
Calculate net salary from gross for a Polish employment contract (2026): ZUS contributions, health contribution and PIT advance. Free, no signup.
Salary
Calculator · Business
B2B calculator — net from self-employment
Enter monthly revenue, costs and tax form — the calculator returns net take-home pay and effective tax burden.
How we calculate B2B
Income = revenue − costs − ZUS. Health: 4.9% (flat) or 9% (scale). Tax 19% or by scale. Net = revenue − all deductions.
Example: PLN 15,000 revenue, flat tax, full ZUS
For PLN 15,000 revenue, PLN 500 costs, flat 19% PIT and full ZUS: net ≈ PLN 9,804, burden ≈ 34.6%.
Frequently asked questions
What is B2B?
B2B (Business-to-Business) — settling via your own business instead of an employment contract.
When is B2B more profitable than employment?
B2B is usually advantageous above about PLN 6,000–8,000 net/month due to lower burdens (flat 19% PIT).
What are the B2B tax forms?
Tax scale (12%/32%), flat tax (19% of income), lump sum (on revenue, without costs).
What is the lump-sum tax?
A simplified form — tax is a % of revenue without deducting costs. Rates: 2%, 3%, 5.5%, 8.5%, 12%, 15%, 17%.
What ZUS contributions does a self-employed person pay?
Full ZUS ≈ PLN 1,773/month; preferential (start relief, 2 years) ≈ PLN 412; Small ZUS+ — income-based.
Do I pay the health contribution on B2B?
Yes — flat tax: 4.9% of income; scale: 9%; lump sum: fixed amount (3 brackets).
What is the start relief (ulga na start)?
First 6 months — no social contributions (health only). Then 24 months of preferential ZUS.
Does the calculator include VAT?
No — it calculates net take-home pay. VAT is a separate calculation (see the VAT calculator).
Can I deduct costs on B2B?
On flat tax and scale yes (invoices, equipment, premises, car). On lump sum — no cost deduction.
Is the result binding?
The result is indicative — a simplified model. Consult an accountant for details.
Indicative result
The result is indicative — a simplified model. It does not include all deductions. Consult an accountant for details. Rates: ZUS · as of 08.06.2026.
Related calculators
Polish PIT income tax calculator 2026
Calculate Polish income tax (PIT) using the 2026 tax scale: 12% and 32%. Includes the PLN 30,000 tax-free amount and the relief for young people.
Taxes
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