Sole prop / B2B
Approximate take-home on the same assumptions — compare tax forms, including IP Box.
Comparison — take-home
- Click a tile. That variant’s breakdown and the PIT split are under the table.
- Best Highest take-home on these assumptions. Its annual net in the table is red. The gray amount with a minus on the other tiles: that much less take-home than Best.
- The rate list inside the Ryczałt tile changes only that variant.
Detailed comparison
| Scale | Scale + IP Box | Flat 19% | Flat + IP Box Best | Ryczałt | |
|---|---|---|---|---|---|
| Tax rate | 12% / 32% | 5% | 19% | 5% | 12,0% |
| Tax | 3 186.53 PLN | 857.25 PLN | 3 098.00 PLN | 815.25 PLN | 2 400.00 PLN |
| Health | 1 543.09 PLN | 1 543.09 PLN | 840.13 PLN | 840.13 PLN | 810.27 PLN |
| ZUS | 854.56 PLN | 854.56 PLN | 854.56 PLN | 854.56 PLN | 854.56 PLN |
| Net monthly | 12 415.82 PLN | 14 745.10 PLN | 13 207.31 PLN | 15 490.06 PLN | 13 935.17 PLN |
| Net yearly | 148 989.84 PLN | 176 941.20 PLN | 158 487.72 PLN | 185 880.72 PLN | 167 222.04 PLN |
Selected variant breakdown
Flat + IP Box
- Social ZUS
- 854.56 PLN
- Health
- 840.13 PLN
- PIT
- 815.25 PLN
- Costs
- 2 000.00 PLN
Where does your tax go?
Under the progressive scale and flat tax, about half of PIT funds local government (municipality, county, voivodeship); the rest goes to the state. IP Box changes the rate, not this split.
Central budget
406.81 PLN
49.9%
Local government (JST)
408.44 PLN
50.1%
- Social ZUS
- 854.56 PLN
- NFZ (health)
- 840.13 PLN
This is an approximation for offers / form comparison — not a substitute for JDG filing or bookkeeping.
IP Box variants assume 100% of revenue qualifies for the 5% preference.