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Net income after costs calculator 2026

The net income after costs calculator instantly shows how much you actually earn after deducting fixed costs, variable costs, and income tax. Enter your monthly revenue and cost categories — the calculator returns gross profit, tax due, net profit, and net profit margin. This is an essential tool for freelancers, sole traders, and small businesses who want a quick and clear picture of their real profitability without spreadsheets or accounting software.

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How we calculate net income after costs

1. Gross profit = revenue − fixed costs − variable costs. 2. Tax = gross profit × tax rate / 100. If gross profit is negative, tax is zero. 3. Net profit = gross profit − tax. 4. Net margin (%) = net profit / revenue × 100. This formula is suitable for a simplified financial analysis of a sole trader, freelancer, or small business.

Example: freelancer with PLN 20,000 revenue

Revenue: PLN 20,000. Fixed costs: PLN 5,000 (social insurance, office, subscriptions). Variable costs: PLN 3,000 (tools, commissions, materials). Gross profit: 20,000 - 5,000 - 3,000 = PLN 12,000. Tax at 19%: 12,000 × 0.19 = PLN 2,280. Net profit: 12,000 - 2,280 = PLN 9,720. Net margin: 9,720 / 20,000 × 100 = 48.6%.

Frequently asked questions about net income after costs

What is net income after costs?

Net income after costs is the amount remaining after subtracting all fixed costs, variable costs, and income tax from revenue. It represents the real earnings of a freelancer or business for a given period.

What is the difference between fixed and variable costs?

Fixed costs do not change with sales volume: rent, subscriptions, salaries, social insurance. Variable costs increase with revenue: materials, commissions, shipping costs. The distinction is essential for profitability analysis and break-even calculations.

Which tax rate should I enter?

In Poland, freelancers and sole traders on flat-rate tax enter 19%. On the progressive scale: 12% up to PLN 120,000 income, 32% above. Limited companies pay CIT at 9% (small taxpayer) or 19%. Enter the rate applicable to your form of taxation.

Negative gross profit means a loss — costs exceed revenue. In this case, no tax is charged. It signals the need to analyse your cost structure, raise rates, or acquire additional clients to return to profitability.

A net margin above 40% is considered good for freelancers. Below 20% it is worth reviewing your costs or increasing your rates. IT and creative industries often achieve 50–70% margins with effective cost management.

Yes — social and health insurance contributions can be entered in the "Fixed costs" field. For a detailed ZUS breakdown, use the ZUS calculator for entrepreneurs available on Liczbnik. This calculator treats all fixed costs uniformly.

Net profit margin = net profit / revenue × 100%. It shows what percentage of each unit of revenue remains as real profit. A 48.6% margin means that for every PLN 1 of revenue, PLN 0.486 is actual profit after all costs and taxes.

Variable costs should be monitored relative to revenue. If variable costs exceed 40% of revenue, consider reviewing process efficiency or renegotiating supplier contracts. High variable costs limit the scalability of your business.

No — the calculator works with net (ex-VAT) values. Enter all revenue and cost amounts excluding VAT. VAT is a pass-through tax and does not directly affect the entrepreneur's net profit.

Test scenarios: what if revenue increases by 20%? How does a PLN 500 rise in fixed costs affect the margin? The calculator enables quick scenario comparisons without spreadsheets. Ideal for monthly budget planning or assessing the profitability of new contracts.

This calculator provides a simplified net income estimate based on the data entered. It does not account for all tax aspects (advance payments, annual PIT settlement, VAT, full accounting). For tax matters, consult a tax advisor or accountant.

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