If you work B2B as a developer in Poland, you choose how your business income is taxed: ryczałt at 12% of revenue, the 19% flat tax (podatek liniowy) on income, or the tax scale at 12% and 32%. For most programmers with few business costs, ryczałt at 12% leaves the most money. The flat tax only catches up when your costs are high, and the tax scale wins at low revenue.
At PLN 20,000 a month invoiced, with full ZUS and no costs, you take home about PLN 15,229 on ryczałt, PLN 14,029 on the flat tax and PLN 13,045 on the tax scale in 2026. The flat tax becomes better only once your business costs pass about PLN 5,250 a month.
This guide explains each option, the 2026 health contributions, the break-even points and the traps (such as working for your former employer). It’s not tax advice. Your exact service code decides which ryczałt rate you can use, so confirm it with an accountant. Rules change every year, and a bill now in the Sejm would change ryczałt from 2027.
The three options at a glance
| Ryczałt (lump sum on revenue) | Flat tax 19% (liniowy) | Tax scale (skala) | |
|---|---|---|---|
| Rate for software services | 12% of revenue | 19% of income | 12% up to PLN 120,000, 32% above |
| Taxed on | Revenue, no costs deducted | Revenue minus costs | Revenue minus costs |
| Tax-free amount (PLN 30,000) | No | No | Yes |
| Health contribution, 2026 | Fixed by revenue: PLN 498.35, 830.58 or 1,495.04 a month | 4.9% of income, at least PLN 432.54 a month | 9% of income, at least PLN 432.54 a month |
| Health contribution deductible? | 50% of it, from revenue | Up to PLN 14,100 a year, from income | No |
| Joint filing with a spouse | No | No | Yes |
Sources: Lump-sum Tax Act, art. 11 and 12, PIT Act, art. 27 and 30c, ZUS: contributions in 2026, Monitor Polski 2025 poz. 1274.
Social contributions (ZUS) are the same under all three. The ryczałt health contribution bands are based on yearly revenue: up to PLN 60,000, up to PLN 300,000, and above.
Ryczałt 12% for programmers: who can use it
Ryczałt at 12% covers software and IT services listed in the Lump-sum Tax Act, including (art. 12 ust. 1 pkt 2b):
- software services (PKWiU ex 62.01.1) and original software (62.01.2);
- software and hardware consultancy (ex 62.02 and 62.02.10.0);
- software installation (ex 62.09.20.0);
- network and IT system management (62.03.1);
- publishing software packages (58.29.1 and 58.29.2) and downloadable software (ex 58.29.3).
Ryczałt IT: ile procent? Not always 12%
Other IT-related services have different rates in the same act:
- 15%: data processing (PKWiU ex 63.11.1) and licences to use software (58.29.50.0) (art. 12 ust. 1 pkt 2).
- 8.5%: services not listed under another rate (art. 12 ust. 1 pkt 5).
The rate depends on what you actually do, not on your job title. Testing, project management or analysis may fall under a different code than writing code. Ask your accountant, and if in doubt, ask the tax information service (KIS) for an individual interpretation.
Who can’t use ryczałt
- Your revenue last year was over EUR 2 million (the limit for 2026).
- You work for your current or former employer. You lose ryczałt for the year if you invoice an employer for work you did for them as an employee in the same or the previous year (Lump-sum Tax Act, art. 8 ust. 2).
Podatek liniowy 19%: when does it pay?
The flat tax is 19% of income: your revenue minus business costs and your social contributions (PIT Act, art. 30c). The health contribution is 4.9% of income, and you can deduct up to PLN 14,100 of it in 2026.
Podatek liniowy 19%: do jakiej kwoty? There’s no upper limit on the flat tax itself, but income above PLN 1 million a year also pays the 4% solidarity levy (PIT Act, art. 30h). The levy doesn’t apply to ryczałt revenue.
Because it taxes income, every złoty of business cost saves you about 23.9 groszy (19% tax plus 4.9% health). That’s the whole case for the flat tax: if you have large real costs, such as hardware, a car used for the business, an office or subcontractors, it can beat ryczałt.
The flat tax has its own former-employer rule: you lose it for the year if you invoice an employer for work you did for them as an employee in the same year (PIT Act, art. 9a ust. 3).
The tax scale on B2B
The tax scale taxes income at 12% up to PLN 120,000 and 32% above, with the PLN 30,000 tax-free amount. The health contribution is 9% of income and isn’t deductible (biznes.gov.pl). It’s the default if you don’t choose another option.
It suits you when your income is low, for example in a part-time first year, or when you want to file jointly with a spouse who earns little. At typical developer rates, the 9% health contribution and the 32% band make it the most expensive option.
Ryczałt vs podatek liniowy: the numbers
Monthly take-home in 2026 with full ZUS (no sickness insurance), from our salary after tax calculator and our own calculation with costs. “Costs” are real business expenses you pay, so they’re also subtracted from your take-home under ryczałt.
| Revenue a month | Business costs a month | Ryczałt 12% | Flat tax 19% | Tax scale |
|---|---|---|---|---|
| PLN 10,000 | None | PLN 6,429 | PLN 6,301 | PLN 6,787 |
| PLN 15,000 | None | PLN 10,829 | PLN 10,177 | PLN 10,095 |
| PLN 15,000 | PLN 3,000 | PLN 7,829 | PLN 7,866 | PLN 8,325 |
| PLN 20,000 | None | PLN 15,229 | PLN 14,029 | PLN 13,045 |
| PLN 20,000 | PLN 3,000 | PLN 12,229 | PLN 11,718 | PLN 11,275 |
| PLN 25,000 | None | PLN 19,629 | PLN 17,880 | PLN 15,995 |
| PLN 30,000 | None | PLN 23,404 | PLN 21,692 | PLN 18,945 |
| PLN 30,000 | PLN 5,000 | PLN 18,404 | PLN 17,880 | PLN 15,995 |
Break-even: how much in costs before the flat tax wins?
| Revenue a month | Flat tax beats ryczałt once costs exceed about |
|---|---|
| PLN 10,000 | PLN 700 a month |
| PLN 15,000 | PLN 2,850 a month |
| PLN 20,000 | PLN 5,250 a month |
| PLN 25,000 | PLN 7,650 a month |
| PLN 30,000 | PLN 7,300 a month |
At PLN 30,000 the break-even is lower than at PLN 25,000 because your revenue puts you in the top ryczałt health band (PLN 1,495.04 a month). Most developers’ costs are far below these levels, which is why ryczałt usually wins.
Our calculation assumes full ZUS for all of 2026, no sickness insurance, a single person and no other income. With start-up or preferential ZUS, the gaps change a little but the order rarely does. See what 15k, 20k and 30k PLN take home for more amounts.
What you give up on ryczałt
- No cost deductions. If you have a big one-off purchase, it doesn’t lower your tax.
- No tax-free amount and no joint filing with a spouse.
- No loss carry-forward, because there’s no income figure.
- Higher health contribution if revenue is high: above PLN 300,000 a year, it’s PLN 1,495.04 a month, whatever your actual profit.
On the other hand, the bookkeeping is simpler: you keep a record of revenue (ewidencja przychodów), not full costs.
How and when to choose or change
- New business: choose in your CEIDG application, or tell the tax office by the 20th day of the month after the month of your first revenue (Lump-sum Tax Act, art. 9; PIT Act, art. 9a).
- Existing business: your choice carries over each year. To change, file the new choice by the 20th day of the month after your first revenue in the new year, in practice usually by 20 February.
- You can’t switch during the year, except when the law takes the option away (for example, the former-employer rule).
Setting up for the first time? Our guide to opening a JDG as a foreigner covers the registration steps.
Ryczałt IT 2027: what may change
Government bill 3147 had its first reading in the Sejm on 6 October 2026 (Sejm print 3147, legislative record). From 2027 it would:
- keep the 12% rate for IT services;
- cut the ryczałt entry limit from EUR 2 million to EUR 250,000 of the previous year’s revenue (about PLN 1 million);
- tax revenue above EUR 300,000 in a year at 17%;
- change the tax scale to 12%, 24% and 32%, with thresholds at PLN 130,000 and PLN 150,000;
- raise the solidarity levy from 4% to 5%.
For most developers, revenue is well below EUR 250,000, so ryczałt would stay available at 12%. It isn’t law yet; check the Sejm record for the final text.
Frequently asked questions
Is ryczałt or podatek liniowy better for a programmer?
Usually ryczałt. At PLN 20,000 a month invoiced in 2026, ryczałt at 12% leaves about PLN 15,229 against PLN 14,029 on the 19% flat tax. The flat tax only wins when your real business costs pass about PLN 5,250 a month at that revenue, which is rare for developers.
What percentage is ryczałt for IT in 2026?
12% for most software services, including software development and consultancy under PKWiU ex 62.01.1, 62.01.2 and ex 62.02, software installation and IT system management. Data processing and software licences are taxed at 15%, and services not listed elsewhere at 8.5%. Your exact service code matters.
How much is the health contribution on ryczałt in 2026?
It’s fixed by yearly revenue: PLN 498.35 a month up to PLN 60,000, PLN 830.58 up to PLN 300,000, and PLN 1,495.04 above that. Half of what you pay reduces your taxable revenue. On the flat tax it’s 4.9% of income, and on the tax scale 9%, both with a minimum of PLN 432.54.
Can I use ryczałt if I work B2B for my former employer?
Not if you do the same work you did as their employee in the same or the previous year. In that case you lose ryczałt for the year. The flat tax has a similar rule, but only for work done as an employee in the same year. Get advice before you switch from employment to B2B with the same company.
When can I change from the flat tax to ryczałt?
Once a year. File the new choice with the tax office by the 20th day of the month after the month of your first revenue in the year, in practice usually by 20 February. If you don’t, your current option continues.
Will ryczałt change in 2027?
A government bill would keep the 12% IT rate but cut the entry limit from EUR 2 million to EUR 250,000 of last year’s revenue and tax revenue above EUR 300,000 a year at 17%. It had a first reading on 6 October 2026 and isn’t law yet.