Polish business tax comparison — 2023–2026
Compare annual income tax and health contributions for three Polish tax regimes.
Sources and adopted values
- ZUS — social contributions
- ZUS — health contributions 2023
- ZUS — start-up relief
- Biznes.gov.pl — health contributions
- Ministry of Finance — health contribution deductions
- Find an office or court — Gov.pl directory — Enter institution name and locality; jurisdiction depends on the matter.
Result breakdown
| Regime | Income tax | Social | Health liability | Annual remainder |
|---|---|---|---|---|
| Fill in the fields above — the result is computed on this page. | ||||
How do I use this page?
- Enter data and choose a variant.
- Click Calculate and inspect the breakdown.
What this page does not do: Full-year simulation without personal relief, other income, joint filing or losses. The model assumes each regime’s annual health liability was paid; separate actual deductible amounts can be entered. Health liability is separate from deductions. Include FP/FS in costs, not social deductions. Check eligibility and applicable revenue-tax rate. Election deadline is normally the 20th after first-revenue month; for December it is year-end.
Further reading
Theory — Polish business tax comparison
Progressive: 12% up to PLN 120,000 with PLN 3,600 tax reduction, then 32%. Flat income tax: 19%, annual cap on paid health deductions. Revenue tax: rate times revenue after social and half the paid health contributions.
Frequently asked questions
How does the calculation work?
What are the limitations?
See also
APR calculator from cash flows
Estimate annual percentage rate from the actual dates and amounts of disbursements, repayments and charges.
Bank deposit calculator
Calculate a deposit's gross and net interest after tax, including compounding, contributions and inflation.
Car lease calculator Poland
Calculate lease payments, initial fee, buyout, VAT and total cash outflow for a vehicle.