B2B

B2B Calculator 2026 — calculate your net income as a sole trader

Enter your revenue and business parameters — the calculator instantly shows your tax, ZUS contributions and net take-home pay. Updated for 2026.

2026 rates Real-time results No registration Mobile friendly
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B2B Calculator – how much do you take home in 2026?

The B2B calculator is a tool that lets you quickly check how much money you keep after running your own business. It calculates an approximate income tax, ZUS contributions and net income under different tax regimes.

The B2B net calculator allows you to compare three popular tax models for Polish sole traders (JDG):

  • Flat-rate tax (ryczalt)
  • Linear income tax 19%
  • Progressive tax scale 12% / 32%

How does the B2B calculator work?

Enter basic data about your business to calculate your net take-home pay. The calculator instantly computes income tax, ZUS contributions and the amount you actually receive.

1

Enter monthly revenue

Revenue is the sum of net invoices issued in a given month (amount excluding VAT).

2

Enter monthly costs

Costs are business-related expenses: equipment, accounting, car.

💡 With flat-rate tax (ryczalt), costs do not reduce your tax.

3

Choose tax form

Compare flat-rate, linear tax and progressive tax scale.

4

Choose ZUS contributions

Include the current variant: start-up relief, preferential ZUS or full contributions.

5

Check your result

The calculator will show tax, contributions and net income — monthly and annually.

Revenue in B2B business

Revenue in a sole-trader business is the value of goods or services sold before deducting VAT. It is most often the net amount on issued invoices.

Note that revenue arises when the service is performed or the sale occurs, regardless of whether the payment has been received. This is an important difference between revenue and cash received.

B2B tax forms in Poland

Entrepreneurs running a B2B business can choose one of several tax forms. Each has different rules for calculating tax — the B2B tax calculator lets you compare them in real time.

Linear tax is a flat rate independent of income level — popular among IT professionals and B2B specialists.

  • ✓Fixed rate of 19% on income
  • ✓No tax-free allowance
  • ✓Business costs are deductible
  • ✓Health contribution: 4.9% of income

ZUS contributions for entrepreneurs

Running a B2B business comes with an obligation to pay ZUS contributions. The amount depends on the stage of your business — how much you take home on B2B also depends on which ZUS variant you choose.

🚀

Start-up relief (ulga na start)

First 6 months of business — no social contributions, only health contribution.

💰

Preferential ZUS

Lower contributions for 24 months after the start-up relief ends.

🏢

Full ZUS

Standard contributions calculated from the contribution base. Higher cost, but greater pension entitlements.

📉

Small ZUS Plus

Option to reduce contributions based on income — for small businesses.

💡 In the calculator you can select your current ZUS variant and see how it affects your net take-home pay.

Is working on B2B worth it?

The B2B model is especially popular in IT and specialist services. With the right tax form and ZUS contributions, B2B taxes can be lower than under an employment contract — resulting in a higher B2B net take-home pay.

At the same time, the entrepreneur must independently pay taxes, ZUS contributions and handle accounting. It is therefore worth checking the real tax burden using the calculator before choosing this form of work.

Frequently asked questions

How much do I take home on B2B with 10,000 PLN revenue?
With 10,000 PLN net revenue and linear tax (19%) with full ZUS, the approximate net amount is around 7,200–7,800 PLN — depending on costs and the chosen ZUS variant. The B2B calculator will give you the exact amount once you enter your data.
Which tax form is best for an IT contractor on B2B?
For IT contractors with revenue above 8,000 PLN net per month and low costs, flat-rate 12% (PKWiU 62) or linear tax 19% are usually the most advantageous. The calculator will show both options side by side.
Does the B2B calculator include current 2026 ZUS rates?
Yes. The calculator uses ZUS rates in force for 2026, including the start-up relief, preferential ZUS and full contributions. Rates are regularly updated.
What is B2B net vs gross?
In B2B there is no classic gross/net split as in employment. B2B revenue is the net amount on the invoice (excluding VAT), from which costs, ZUS and income tax are deducted — the result is the net take-home income.
Is B2B always more profitable than an employment contract?
Not always. At low income levels (below about 6,000–7,000 PLN net) employment may be more favourable because the employer covers part of ZUS contributions. At higher income levels B2B usually leaves more money in your pocket.
Should I include sickness insurance in the B2B calculator?
Sickness insurance for sole traders is voluntary. It is worth paying if you need sick pay or maternity benefit. The calculator lets you toggle this contribution on or off.

Frequently asked questions — B2B calculator

What is the B2B calculator?

The B2B calculator is a free online tool that helps freelancers and sole traders calculate their net take-home pay when running a self-employed business (JDG) in Poland. Enter your monthly net revenue and choose a tax form to instantly see how much you keep after income tax, ZUS contributions and health insurance. Updated for 2026 rates.

How do I calculate net pay from a B2B invoice?

Enter your monthly net revenue (invoice value excluding VAT), choose your tax form — lump-sum (ryczałt), flat tax or progressive scale — and your ZUS variant. The calculator automatically computes income tax, ZUS contributions, health insurance and your final net amount. All calculations run instantly in your browser, no registration required.

How much do I keep on B2B with 10,000 PLN revenue?

With 10,000 PLN net revenue and full ZUS, approximate take-home is: ~7,100–7,500 PLN on 19% flat tax; ~7,400–7,900 PLN on 12% lump-sum (IT services, PKWiU 62); ~6,500–7,000 PLN on progressive scale. The exact result depends on your selected options — enter your figures and check instantly.

How much is the health insurance contribution on B2B in 2026?

The health contribution depends on your tax form. On flat tax it is 4.9% of income (minimum ~420 PLN/month). On progressive scale — 9% of income (minimum ~420 PLN). On lump-sum (ryczałt) there are three fixed tiers: ~497 PLN (revenue up to 60,000 PLN/year), ~828 PLN (up to 300,000 PLN/year) or ~1,490 PLN (above 300,000 PLN/year).

Which tax form is best for a freelancer?

It depends on your revenue level and deductible costs. Lump-sum (ryczałt) at 12% is often best for IT professionals (PKWiU 62) earning above 8,000 PLN with low costs. Flat tax at 19% suits those with high deductible expenses. Progressive scale (12%/32%) can work at lower incomes. The B2B calculator shows results for all forms simultaneously.

How does lump-sum tax (ryczałt) work in the B2B calculator?

Lump-sum (ryczałt) is a tax form where tax is calculated on revenue without deducting costs. Rates range from 2% to 17% depending on business type — IT services are taxed at 12%. With ryczałt, 50% of the paid health contribution can be deducted from the tax base. The calculator applies the correct rate and rules automatically once selected.

Does the calculator account for ulga na start and preferential ZUS?

Yes. The calculator supports three ZUS variants: ulga na start (no social contributions for the first 6 months), preferential ZUS (reduced contributions for the next 24 months) and full ZUS (standard contributions). You can also enable voluntary sickness insurance and immediately see its impact on take-home pay.

What is IP Box and does the calculator support it?

IP Box (Innovation Box) is a tax relief allowing qualified intellectual property income to be taxed at just 5% PIT instead of the standard 19% flat tax. It is available to software developers, among others. In the calculator, tick the "IP Box" option under flat tax to see your result with the preferential rate.

How does the 19% flat tax work for sole proprietors?

Flat tax is a fixed 19% rate applied to income (revenue minus costs and ZUS contributions). Up to 11,600 PLN of health insurance per year can be deducted from the tax base in 2026. Flat tax eliminates the risk of hitting the 32% bracket and is especially beneficial at higher incomes where costs can also be deducted.

Does the B2B calculator store my financial data?

No. All calculations run locally in your browser — no data is sent to a server. Settings are stored only in your device's localStorage. You can share results using the "Share" button — the link contains encoded parameters in the URL fragment (after #), which is never sent to the server, ensuring full privacy.

Legal disclaimer: Calculation results are for informational purposes only and do not constitute tax or legal advice. Before making financial decisions, please consult a licensed tax advisor or accountant. Rates are updated regularly, but always verify against official sources (Ministry of Finance, ZUS).

Your data is safe: all calculations are performed locally in your browser. No values you enter are ever sent to a server or shared with third parties.

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