A mortgage for sole traders and B2B contractors in Poland 2026 – how long, lump-sum tax, income

You will usually get a mortgage as a B2B contractor or sole trader (JDG) after 12 months of running the business, and at some banks only after two full years of tax returns. What is key is how the bank counts your income: with the progressive scale and the flat tax it takes it from the PIT return and the tax ledger (KPiR), and with the lump-sum tax (ryczałt) – which does not show costs – it must estimate it from revenue. Below we explain the rules on the basis of banks' public materials, show an example for a B2B contract of 20 thousand zł net a month on a 12% lump-sum tax and on the flat tax, and the indicative borrowing capacity in both variants.

Key facts

• The typical minimum length of business is 12 months; some banks expect 24 months. PKO BP allows a B2B contract after only 6 months if you did the same work earlier as an employee.
• With the progressive scale and the flat tax (19%) the bank relies on income from the PIT-36/PIT-36L and the KPiR, reduced by tax and contributions.
• With the lump-sum tax (usually 12% of revenue for programming services) the bank does not see costs, so how income is calculated depends on its internal methodology – differences between banks can be large.
• VeloBank and ING require tax returns for the last 2 years and the register or KPiR for the current year; VeloBank, for a B2B contract – agreements for two full years and payments from 6 months.
• KNF Recommendation S tells banks to take into account income that is stable throughout the repayment period, and for irregular income – to assess its level and cyclicality.

A mortgage for a JDG – how long after setting up the business?

The rules do not set a minimum length of business. The Mortgage Credit Act requires only a reliable assessment of borrowing capacity based on information on income and expenses, and the specific thresholds are set by each bank. How it looks in practice – according to materials published by the banks themselves:

• PKO Bank Polski (a business guide of 13.08.2026) writes that a minimum of 12 months in business is required, and some institutions expect 24 months. An exception concerns a B2B contract: a business run for at least 6 months, the same work earlier under an employment contract and documented continuity of employment.
• Bank Pekao in its credit guide indicates that the bank may require at least 12 months of uninterrupted business and also assesses the industry – some are seasonal.
• ING Bank Śląski requires on its document list the PIT for last year and the year before, and from 1 May also the register or KPiR for the current year. In practice this means a history covering two tax years.
• VeloBank (the document list in force from 27.02.2026) requires the PIT-36/36L or PIT-28 for the last 2 tax years with the UPO.

Conclusion: with a business shorter than a year the chances are small, and after 12 months the choice of banks is narrower than after two full years. It is easiest for people who moved from employment to B2B with the same client or in the same profession – continuity of work is a signal of stability for the bank.

How a bank counts income from a business – a table by form of taxation

Every bank has its own model, but the logic is similar: the bank wants to know how much money really remains to you each month after the company's costs, tax and contributions. Recommendation S (recommendation 8) requires the bank to take into account disposable income and to rely on confirmed information.

Form of taxation	How the bank usually counts income	Required length and documents (examples from banks' materials)
The progressive scale (12%/32%) – KPiR	income from the PIT-36 and the KPiR (revenue minus costs), reduced by tax and ZUS contributions; often averaged over a year or a longer period	usually min. 12 months; PIT-36 for 2 years, the KPiR for the previous and current year (VeloBank, ING)
The 19% flat tax – KPiR	as above, based on the PIT-36L; 19% tax and the 4,9% health contribution on income reduce the "take-home" amount	usually min. 12 months; PIT-36L for 2 years, the KPiR (VeloBank, ING)
The lump-sum tax on recorded revenue (ryczałt)	the bank knows only revenue: it deducts the lump-sum tax and ZUS or takes income as a part of revenue under its own methodology (for example depending on the industry)	usually min. 12 months; PIT-28 for 2 years, the revenue register for the previous and current year, at ING – broken down by rate
A B2B contract (any of the forms above)	as for the given form of taxation, and in addition the bank analyses the agreement: the period, the notice, regularity of payments	VeloBank: contracts for 2 full years and the current period, payments from 6 months; PKO BP: from 6 months on a move from employment
Full accounting	the result from the profit and loss account and the PIT	statements for 2 full financial years (VeloBank); ING – PIT-36/36L and the profit and loss account for 2 years

A mortgage on the flat tax and the progressive scale

Here the matter is simplest: income follows from the return. Remember, though, that everything you put into costs (a car lease, equipment, services) reduces income, and so borrowing capacity. In addition, the bank treats lease instalments as your commitment – PKO BP states outright that lease instalments are taken into account when assessing capacity.

A mortgage on the lump-sum tax – how is income calculated?

You pay the lump-sum tax on revenue, so the PIT-28 does not say how much you spend on running the business. Banks deal with this in two ways: either they deduct tax and contributions from revenue (assuming low costs, which suits IT services), or they take income as a certain part of revenue, set under their own rules, often taking the industry into account. This is where the big differences in calculated capacity for the same revenue come from. ING states that since 15 May 2022 it has again accepted lump-sum income, and asks for the revenue register broken down by rate.

Have a business on the lump-sum tax or a short B2B track record? Book a consultation with a mortgage expert – we will compare offers from several banks and check which will count your income most favourably.

Example: a mortgage for a B2B programmer – 20 thousand zł net on the lump-sum tax and the flat tax

Assumptions: a programmer on a B2B contract, an invoice of 20 000 zł net (excluding VAT) every month, that is 240 000 zł of revenue a year. They pay full ZUS social contributions with sickness insurance – in 2026 that is 1 926,76 zł a month. This is our sample methodology, not the algorithm of a specific bank.

• 12% lump-sum tax (services related to software). The health contribution at revenue of 60–300 thousand zł a year is in 2026 830,58 zł a month. We calculate the lump-sum tax on revenue reduced by social contributions and 50% of the health contribution paid: (240 000 − 23 121 − 4 983) × 12% ≈ 25 427 zł a year, that is about 2 119 zł a month. What remains: 20 000 − 1 927 − 831 − 2 119 ≈ 15 120 zł a month.
• 19% flat tax. We assume 1 000 zł of company costs a month (equipment, accounting), so income is 19 000 zł. After deducting social contributions: 17 073 zł. The 4,9% health contribution on that amount is about 837 zł, the 19% tax – about 3 244 zł (for simplicity we omit the deduction of part of the health contribution). What remains is about 12 990 zł a month.
• Lump-sum tax at a bank counting income as a part of revenue. If a bank were to take, say, 60% of revenue as income (a purely illustrative value – banks do not publish their coefficients), it would recognise only 12 000 zł a month.

Variant	Income taken for capacity	Instalment at 40% of income	Indicative loan (40%)	Instalment at 50% of income	Indicative loan (50%)
12% lump-sum tax – revenue minus tax and ZUS	about 15 120 zł	6 050 zł	about 747k zł	7 560 zł	about 934k zł
19% flat tax	about 12 990 zł	5 200 zł	about 642k zł	6 500 zł	about 802k zł
Lump-sum tax – a 60% coefficient (illustration)	12 000 zł	4 800 zł	about 593k zł	6 000 zł	about 741k zł

We describe the methodology (the buffer, the 25-year term, the 40% and 50% thresholds) in detail in the article Borrowing capacity in Poland 2026. The conclusion from the example: with the same revenue the lump-sum tax gives higher "take-home" income, but how much of it the bank recognises depends on its methodology. That is why with the lump-sum tax a comparison of several banks matters particularly. If you are buying alone, also see what a mortgage for a single person looks like (in Polish) – the living costs of one person are counted differently from those of a family.

What does this mean in our offer of flats?

According to TM Invest offer data, as of 27.09.2026, the median price of a 3-room flat in Warsaw is 935 503 zł, and in Wrocław 878 658 zł. With a 20% down payment the loan needed is about 748 thousand zł and about 703 thousand zł respectively. The programmer from the example fits that into the indicative capacity in the "lump-sum tax – revenue minus tax and ZUS" variant, but in the variant with a coefficient they would probably have to choose a cheaper location or a larger down payment. The instalment on a loan of 748 thousand zł at 6,07% over 30 years would be about 4 520 zł.

2-room flats are clearly cheaper: the median in Warsaw is 755 824 zł, in Wrocław 662 405 zł. You will find current developments in the catalogues new flats in Warsaw and new flats in Wrocław.

A B2B contract with one client and seasonality – what does the bank watch for?

Banks accept B2B contracts, but they look at the risk that the income will suddenly vanish. With a single client they may check for what period the agreement was concluded, what the notice period is and whether payments are regular – VeloBank expressly requires contracts with annexes for two full years and confirmation of payments from the last 6 months. An agreement for an indefinite or long period, without short notice, is safer for the bank than successive quarterly agreements.

Seasonality is the second trap. Recommendation S (rec. 8.4) tells banks to assess the level, stability and cyclicality of irregular income, and Pekao lists a seasonal industry as a risk factor. If your revenue fluctuates strongly, the bank may average it over a longer period – a good quarter then will not "raise" capacity. Recommendation S does not close the road, though: with a positive assessment a bank may grant a loan despite irregular income (rec. 8.5).

How to prepare a JDG for a mortgage

• Do not change the form of taxation just before the application without advice – the bank compares returns from two years, and different forms make the assessment harder.
• Watch your costs with the scale and the flat tax – every booked cost reduces the income the bank will take for capacity.
• Do not take a new lease before the loan – a lease instalment reduces capacity.
• Run payments through one business account – banks ask for the account history (VeloBank: for the last month, with B2B – confirmation of payments for 6 months).
• Gather documents in advance – you will find the full list for a JDG and B2B, with the validity dates of certificates, in the article documents for a mortgage.

What else to look at besides how income is counted – the margin, the arrangement fee, the APRC – we explain in the text which bank for a mortgage (in Polish), and the whole process from application to payout – in the guide Mortgage in Poland step by step.

Frequently asked questions

Summary

A mortgage for a B2B contractor or a JDG is available, but it usually requires at least a year in business, and ideally two years documented in the PIT. With the scale and the flat tax the bank takes income from the return, with the lump-sum tax – it estimates it from revenue, and this is where the differences between banks are greatest. In our example the same revenue of 20 thousand zł net gives an income taken of from 12 to about 15 thousand zł, and the indicative capacity ranges from about 590 to about 930 thousand zł.

Want to know how specific banks will count your income? Book a consultation with a mortgage expert – we will compare offers from several banks for your form of taxation and help you choose a flat matched to your real capacity.

Legal status as of September 2026. The calculations are indicative and do not constitute an offer, tax advice or a credit decision – the way income is counted and the decision are made by the bank. ZUS contribution amounts per the ZUS announcement for 2026.

Sources

• KNF, Recommendation S – the version after the June 2023 amendment (recommendation 8.1–8.6, the interest rate buffer) (in Polish)
• Act on Mortgage Credit and on Supervision of Mortgage Credit Intermediaries and Agents, Dz.U. 2025 item 720 – Art. 21 (in Polish)
• Act on the lump-sum income tax, Dz.U. 2025 item 843 – Art. 11(1) and (1a), Art. 12(1)(2b) (in Polish)
• Personal Income Tax Act, Dz.U. 2026 item 592 – Art. 9a, Art. 30c (in Polish)
• Act on healthcare services financed from public funds, Dz.U. 2025 item 1461 – Art. 79a, Art. 81(2) (in Polish)
• ZUS – the amount of contributions for self-employed persons in 2026 (in Polish)
• NBP, interest rate statistics (MIR) – the interest rate on new housing loans in PLN, July 2026 (in Polish)
• PKO Bank Polski – A mortgage and a business of an entrepreneur (13.08.2026) (in Polish)
• VeloBank – the list of documents for a mortgage application (in force from 27.02.2026) (in Polish)
• ING Bank Śląski – documents for a mortgage (as of September 2026) (in Polish)
• Bank Pekao – which forms of employment are accepted for a mortgage (as of September 2026) (in Polish)
• Flat prices: TM Invest developments catalogue, as of 27.09.2026