The three main JDG PIT options are: the tax scale, 12% up to PLN 120,000 of taxable income and 32% on the excess, with a PLN 30,000 allowance; 19% flat income tax; and ryczałt on revenue at a rate determined by the services and statutory conditions. Ryczałt does not deduct operating costs as income-based tax does. Check VAT and insurance contributions separately. These PIT rules are not a CIT calculation for a sp. z o.o.
Official sources, checked 2026-10-23: