Freelance Hourly Rate Calculator

Divide your required monthly gross revenue (covering net income, ZUS, tax, and business costs) by the number of billable hours per month. The tricky part is that tax and health insurance depend on income, which depends on revenue — this calculator solves that iteratively.

A standard full-time equivalent is 160–168 hours/month. Most freelancers use 120–140 billable hours to account for unpaid time spent on sales, admin, and holidays. Use a realistic estimate for accurate results.

Yes — it shows both your net rate (excl. VAT) and the client cost (incl. VAT). VAT is a pass-through: you collect it from clients and remit it to the tax office, so it does not affect your income directly.

Flat 19% tax is usually advantageous above ~120 000 PLN annual income. Below that, the progressive scale (12%/32%) with a 30 000 PLN tax-free allowance may be better. Lump-sum (ryczałt) is worth considering if you have low business costs and an eligible PKD code.

Fixed costs are regular business expenses: office or co-working rent, internet, phone, software subscriptions, accounting fees, insurance, equipment depreciation. Enter the total monthly figure in the calculator.

Full ZUS (social contributions, excl. sickness) is ~1 773 PLN/month. Preferential ZUS (first 2 years after the start-up relief) is ~412 PLN/month. The start-up relief (first 6 months) exempts you from social contributions entirely — only health insurance is due.

The net rate is the invoice amount excluding VAT — your actual revenue. The client cost is the net rate plus VAT (e.g. 23%). When negotiating, always clarify whether the agreed price is net (excl. VAT) or gross (incl. VAT).

It uses a simplified tax model. It does not account for all deductions, PPK, sickness contributions, IP Box relief, or special tax situations. Treat the result as a starting point for negotiations and consult an accountant for precise figures.

Divide your required monthly revenue by the hours you can actually invoice — not your total working hours. If 30% of your time is non-billable (sales, admin), enter ~70% of nominal hours, e.g. 112 h instead of 160 h.

Under flat 19% tax, health insurance is deductible from income up to a limit of 14 100 PLN/year (2026). Under the progressive scale, this deduction was removed in 2022. Under lump-sum tax, 50% of health-insurance contributions can be deducted from revenue.