15.000 PLN/month B2B: Poland Take-Home 2026

On 15.000 PLN of monthly invoiced B2B revenue, your net take-home depends on which taxation mode you choose. Under ryczałt (12% IT rate), you'd net approximately 10.724 PLN/month. The best mode at this revenue level is Ryczałt, netting roughly 10.724 PLN/month.

At 15.000 PLN/month, Ryczałt nets the most, at approximately 128.684 PLN/year (28.5% effective deduction rate). This can shift at different revenue levels or if you have significant deductible business costs (which favor skala or liniowy over ryczałt), so it's worth re-checking as your rate changes.

ZUS is a fixed monthly amount regardless of your revenue or chosen taxation mode: PLN 1,926.76/month (2026 standard "duży ZUS" rate) if you include the voluntary sickness contribution, or PLN 1,788.27/month without it. This doesn't change whether you invoice 15.000 PLN or twice that amount.

NFZ is calculated differently per mode. Under skala it's 9% of income; under liniowy it's 4.9% of income; under ryczałt it's a flat monthly amount based on which of three annual-revenue bands you fall into (PLN 60,000 and PLN 300,000 are the thresholds). At 15.000 PLN/month (180.000 PLN/year), this creates real differences in your NFZ bill across modes: see the comparison table above.

Only partially. Ryczałt allows no business-cost deductions by design (the social ZUS paid and half the health contribution are deducted, and included here), so that figure doesn't depend on your expenses. Skala and liniowy figures here use revenue minus ZUS as a simplified cost base rather than modeling itemized expenses (equipment, home office, accounting fees): if you have significant real deductible costs, your actual skala/liniowy tax bill would be lower than shown.