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Business calculators

Calculate net take-home from B2B, compare tax forms and plan costs. Pick a calculator below.

Running a business in Poland 2026

Running a business in Poland in 2026 requires conscious management of costs, tax form and employment structure. The business calculators on Liczbnik help entrepreneurs and freelancers quickly work through key financial metrics. The cost of hiring an employee is one of the most frequent questions entrepreneurs ask. The gross salary is not the only employer cost — on top of it come the employer-side ZUS contributions: pension (9.76%), disability (6.5%), accident insurance (approx. 1.67%), the Labour Fund and the Guaranteed Employee Benefits Fund (FGSP). The total employer cost is typically around 120–125% of the employee's gross salary. The employment cost calculator shows the full cost of a position instantly. Margin and mark-up are concepts that are often confused. Gross margin % = (selling price − cost) / selling price × 100; mark-up = (selling price − cost) / cost × 100. With a cost of PLN 100 and a selling price of PLN 125, the margin is 20% but the mark-up is 25%. This distinction matters when setting prices and comparing the profitability of different products or services. The break-even point is the sales level at which revenue covers all costs. Formula: BEP = fixed costs / (unit price − variable cost). Knowing the break-even point makes it possible to assess how many months a new service or product needs to become profitable. Choosing between B2B and an employment contract (UoP) has significant financial implications. On B2B, the entrepreneur pays ZUS directly and chooses the tax form, which above roughly PLN 6,000–8,000 net per month can be more advantageous than employment thanks to the flat 19% PIT instead of the progressive scale (12%/32%). Our B2B calculator compares both options using the current 2026 rates. Depreciation of fixed assets allows the cost of equipment or a vehicle to be spread over several years. Standard straight-line rates: passenger cars 20%, computers 30%, buildings 2.5%. The depreciation calculator shows the annual write-off and its tax effect. Cash-flow planning — forecasting inflows and outflows over time — is the foundation of financial liquidity. The cash-flow calculator projects the end-of-month balance and helps identify when the business may need external financing. All results are indicative — consult your accountant for individual advice.

See also: Salary and payroll calculators · VAT calculators · Loan calculators

Frequently asked questions

When is B2B more profitable than employment?

At incomes above about PLN 6,000–8,000 net/month, thanks to lower flat PIT (19%).

What tax forms are available for a sole trader?

Tax scale (12%/32%), flat tax (19%), lump-sum tax.

What are ZUS contributions for a new business?

Preferential ≈ PLN 412/month for the first 2 years (start relief 6 months + preferential ZUS 24 months).

Reduced ZUS for small businesses (revenue < about PLN 120k/year) — set proportionally to revenue.

Yes: flat tax 4.9% of income; scale 9%; lump sum — fixed amount (3 brackets).

Businesses exceeding PLN 200k turnover must be VAT-registered. Voluntary registration is also possible.

Use the B2B calculator with the B2B revenue and compare with gross salary (employment) in the salary calculator.

First 6 months of a new business: health contribution only (no social contributions).

No — lump-sum tax is on revenue without cost deductions. Estimate costs before choosing the form.

Results are indicative. Your individual tax situation — consult an accountant.