Taxi driver taxes in 2026: ryczałt, VAT and ZUS

Partner or sole trader

Working under a partner agreement and running a sole trade are different models. Under zlecenie, PIT/ZUS depend on the agreement and insurance status; a sole trader handles their own settlement. Ryczałt taxes revenue, not profit after fuel and rent. The actual service and statutory conditions determine the rate, not the app’s name. The youth PIT exemption does not cover sole-trade revenue.

Sources: Ministerstwo Finansów — ryczałt · Ulga dla młodych

ZUS contributions in the budget

In 2026 monthly ryczałt health contributions are PLN 498.35 up to PLN 60,000 annual revenue, PLN 830.58 above 60,000 through 300,000, and PLN 1,495.04 above 300,000, subject to statutory base and annual reconciliation rules. Social contributions are separate. Startup relief does not remove health contributions; up to 6 months may be followed by 24 preferential months if eligible. Do not extrapolate a whole year from one good shift.

Sources: ZUS — 2026 · ZUS — ulga na start

VAT and foreign-platform invoices

From 1 January 2026 the Polish domestic VAT exemption threshold is PLN 240,000 of sales excluding VAT, prorated for a mid-year start and subject to exclusions. Exempt sales do not necessarily exempt imported foreign-platform services. Check the counterparty, place of supply, VAT-UE and the required return. Do not automatically add 23% to every fee or confuse VAT with ryczałt PIT.

Sources: Ministerstwo Finansów — VAT · Ustawa o VAT

Revenue, payout and balance

What a passenger or customer pays is not necessarily the worker’s payout. Check whether the settlement is before or after commission, VAT and partner deductions. Subtract only expenses not already withheld. Calculate hourly results over all working time, including waiting and pickup travel. Turnover alone is not take-home income.