How JDG taxes work
The three taxation forms for a sole proprietor in Poland, in plain language: how each is calculated, who it suits, where it wins and where it loses.
When you open a JDG, you choose a taxation form — it decides what your income tax (PIT) is calculated from and at what rate. The form can be changed once a year. Separately from PIT you always pay ZUS (social and health insurance contributions) — it barely depends on the form; more on it below.
In brief: the three forms side by side
| Ryczałt | Skala podatkowa | Liniowy | |
|---|---|---|---|
| Calculated from | Revenue (przychód) — expenses ignored | Profit (revenue − expenses) | Profit (revenue − expenses) |
| Rate | 2% – 17% (depends on the activity) | 0% up to 30 000 zł · 12% up to 120 000 zł · 32% above | 19% — flat, whatever the amount |
| Counts expenses? | No | Yes | Yes |
| Kwota wolna (tax-free amount) | None | 30 000 zł/year | None |
| Filings | Ewidencja przychodów · JPK_EWP · PIT-28 | KPiR · JPK_PKPIR · PIT-36 | KPiR · JPK_PKPIR · PIT-36L |
| Typically chosen by | IT, services, agents — few expenses | Anyone with many expenses or a modest income | High incomes (where skala reaches 32%) |
Below — each form in detail: how it is calculated, strengths and weaknesses.
Ryczałt ewidencjonowany
You pay a fixed percentage of revenue. Expenses do not count — which makes the bookkeeping the simplest of the three.
How it is calculated
- 1Your whole revenue (przychód) for the month is taken — what you invoiced and received.
- 2Paid ZUS social contributions (społeczne) are subtracted from it.
- 3The rest is multiplied by your rate (which depends on the activity).
Example: IT services, 12% rate, revenue 15 000 zł/month, preferencyjny ZUS → base ≈ 14 544 zł × 12% ≈ 1 745 zł of tax.
Who it suits
Freelancers and services with low expenses: IT, marketing, consulting, agents. When expenses are small, paying on turnover beats paying on profit.
What it gives you
- ·10 rates by activity: 12% IT (PKD 62), 8.5% most services, 14% medicine/engineering, 15%, 5.5% construction/manufacturing, 3% trade and others.
- ·The least paperwork: a plain Ewidencja przychodów, no expense ledger and no receipts.
- ·Can be combined with the VAT exemption (up to 240 000 zł/year of turnover).
Strengths
- +Simplest bookkeeping — no need to collect expense receipts
- +Low rates for IT and services (8.5–12%)
- +Predictable — easy to plan the tax ahead
Weaknesses
- −Expenses do NOT reduce the tax — a bad deal if you have many
- −No kwota wolna (you pay tax from the first złoty)
- −Składka zdrowotna does not reduce the tax itself — but 50% of the amount paid is deducted from revenue (przychód), art. 11 ust. 1a
Ewidencja przychodów · JPK_EWP · annual PIT-28 return
Revenue up to 8 517 200 zł/year. The form is declared by the 20th of the month following your first income of the year (for most people — 20 February; first income in December — by the end of the year).
Skala podatkowa (general)
A progressive tax on profit: 0% up to 30 000 zł, then 12%, and 32% above 120 000 zł.
How it is calculated
- 1Profit is calculated year-to-date: revenue − expenses − ZUS social contributions.
- 2The first 30 000 zł of profit is tax-free (kwota wolna).
- 3Profit up to 120 000 zł is taxed at 12%, everything above at 32%.
Example: Annual profit 38 175 zł → 38 175 × 12% − 3 600 = 981 zł of tax (first bracket).
Who it suits
Anyone with real deductible expenses, or a relatively modest income — then the kwota wolna and the 12% rate produce a smaller tax than ryczałt or liniowy.
What it gives you
- ·Business expenses reduce the profit the tax is paid on.
- ·A tax-free amount of 30 000 zł/year for everyone.
- ·Almost every ulga is available (children, joint filing with a spouse, and so on).
Strengths
- +Expenses reduce the tax
- +Kwota wolna 30 000 zł — with a small income the tax is close to zero
- +The widest set of reliefs (ulgi), including joint filing with a spouse
Weaknesses
- −32% on profit above 120 000 zł — painful for high incomes
- −Heavier bookkeeping: a KPiR to keep and every expense receipt to store
- −Składka zdrowotna (9% of profit) — not deductible and grows with income
KPiR · JPK_PKPIR · annual PIT-36 return
No income limit. The default form if you choose nothing else.
Podatek liniowy (flat 19%)
A single 19% rate on profit, however much you earn. Pays off at high incomes.
How it is calculated
- 1Profit is calculated year-to-date: revenue − expenses − ZUS social contributions.
- 2On top of that you may deduct the składka zdrowotna you paid — up to 14 100 zł/year.
- 3The rest is multiplied by 19% (the rate never changes with the amount).
Example: Annual profit 95 925 zł → 95 925 × 19% ≈ 18 225 zł of tax.
Who it suits
High, steady income with expenses. Once profit is well past 120 000 zł, a flat 19% beats the 32% of skala.
What it gives you
- ·One 19% rate — predictable at any income.
- ·Expenses reduce the profit the tax is paid on.
- ·Uniquely: part of the składka zdrowotna (up to 14 100 zł/year) is deductible — no other form allows it.
Strengths
- +A flat 19% — worth it at a high income (no jump to 32%)
- +Expenses reduce the tax
- +The only form where zdrowotna is partly deductible
Weaknesses
- −No kwota wolna — tax from the first złoty
- −A bad deal at a low income (ryczałt or skala come out cheaper)
- −No joint filing with a spouse, and most ulgi are unavailable
KPiR · JPK_PKPIR · annual PIT-36L return
No income limit. Not allowed for income from a former employer in the same year.
ZUS — the same under every form
Whatever the taxation form, every month you pay ZUS (the mandatory contributions of an entrepreneur). It has two parts: the social one (pension, disability, sickness, accident) and the health one (składka zdrowotna). Under all three forms the social part you have paid is deducted from the taxable base — from revenue (ryczałt) or profit (skala, liniowy) — not from the tax itself.
The social part — it depends on your ZUS seniority
Ulga na start
No social contributions at all — you pay only the health part.
Preferencyjny ZUS
Reduced base ≈ 1 441,80 zł (30% of the minimum wage). Social contributions ≈ 456 zł/month.
Full (Pełny) ZUS
Full base 5 652 zł (60% of the average wage). Social contributions ≈ 1 800 zł/month (+ Fundusz Pracy where it applies).
The social part is calculated from a fixed base, not from your income (the exception is Mały ZUS Plus, where the base depends on last year's income).
The health part (składka zdrowotna) — this is where the form matters
| Form | How it is calculated | Roughly, 2026 |
|---|---|---|
| Ryczałt | Depends on annual revenue — three steps | ≤ 60k → ≈ 498 zł · 60–300k → ≈ 831 zł · above 300k → ≈ 1 495 zł/month |
| Skala | 9% of profit (minimum computed from a 4 806 zł base) | minimum ≈ 433 zł/month, then 9% of the actual profit |
| Liniowy | 4.9% of profit (minimum computed from a 4 806 zł base) | minimum ≈ 235 zł/month; part of it is deductible from the taxable base (up to 14 100 zł/year) |
VAT — separate from the taxation form
VAT does not depend on the PIT form. While your turnover stays below 240 000 zł/year (the 2026 limit), you can use the VAT exemption (zwolnienie podmiotowe) — charge no VAT and file no JPK_V7. Once you cross the threshold, or if your clients are VAT payers, you register for VAT (VAT-R) and add VAT to your invoices.
23%
Most goods and services.
8% / 5%
Selected categories: books, medicines, food.
0% / zw / np
Exports, EU supplies, exempt and out-of-scope.
Not sure which form is yours?
Fill in your profile in Freya and we will compute your tax under the chosen form automatically, with a transparent breakdown. And if you are torn between forms — ask the built-in assistant right inside the app.
Figures for tax year 2026, from official sources (Ministerstwo Finansów, ZUS, GUS, ISAP). This is a reference guide — it does not replace professional tax advice. In complex situations (foreign income, several companies, real estate) consult a doradca podatkowy.