In short: what TakiTax includes in the math, and what it deliberately leaves out. This is an educational simulation, not tax advice.
JDG calculator
| Item | 2026 | 2027 (draft) |
|---|---|---|
| PIT scale | 12% to PLN 120k, then 32%; tax-free PLN 30k | 12% / 24% / 32% (130 / 150k); tax-free PLN 30k |
| Flat tax | 19%; health 4.9% (min. PLN 432.54/month from February); health deduction up to PLN 14,100/year | Min. PLN 445.50/month from February; deduction cap — forecast PLN 14,100 until the MF announcement |
| Ryczałt | Tax on revenue (minus ZUS and 50% of health); health PLN 498.35 / 830.58 / 1,495.04/month | Health — forecast PLN 541.78 / 902.97 / 1,625.35/month; form limit EUR 250k (draft) = PLN 1,094,250 |
| Social ZUS | Editable; full ZUS PLN 1,926.76/month with sickness, or preferential / start-up relief | Editable; full ZUS — forecast PLN 2,052.15/month; preferential PLN 469.85/month (base PLN 1,485) |
| Costs | Reduce income for flat/scale; do not reduce PIT on ryczałt | Same |
ZUS calculator
Monthly contributions from a JDG: start relief, preferential (30% of minimum wage), Mały ZUS Plus (income-based) and full ZUS (60% of the forecast average wage), split into pension, disability, sickness, accident and FP/FS.
- Health by tax form: tax scale 9% of income, flat tax 4.9% of income (minimum 9% of the minimum wage: PLN 432.54 in 2026), ryczałt — 3 revenue bands (up to PLN 60k / 60–300k / over 300k): PLN 498.35 / 830.58 / 1,495.04 in 2026. On ryczałt 50% of the health contribution paid is deductible from revenue.
- JDG + employment: if the gross salary ≥ minimum wage (PLN 4,806 in 2026, PLN 4,950 in 2027), only health is mandatory from the JDG; social contributions are voluntary. With a lower salary (e.g. half-time at ½ of the minimum wage) — full social contributions from the JDG.
- Retiree: JDG social contributions are voluntary (pension + disability + accident, no sickness cover, no FP); health is mandatory. Disability pensioner (ZUS disability pension): JDG social contributions are mandatory.
- FP/FS (2.45%) only when the base ≥ minimum wage; exemption for women 55+ and men 60+.
- 2027: minimum wage PLN 4,950 is official; full ZUS (PLN 10,033 from the budget draft) and ryczałt health bands are forecasts until announced.
Employment contract
Simplified monthly gross→net: employee social ZUS 13.71%, health 9%, PIT advance on the scale, optional PIT-2 and PPK 2%. No family reliefs or 50% creative costs.
What we do not model
- Joint filing with a spouse, child reliefs, IP Box, Estonian CIT.
- Individual ZUS rulings, KRUS, work abroad, regulated trades.
- Exact payroll rounding differences of a few zloty.
Sources: gov.pl, RCL drafts, ZUS announcements. Always verify before decisions — figures marked draft/forecast may change.