Compare benefits of the tax scale (general rules), flat 19% tax, and lump-sum on recorded revenue. Data for 2026.
For scale and linear: costs reduce income. Lump-sum has no cost deduction.
Depends on type of activity (PKD). Revenue limit for lump-sum: €2,000,000 (approx. 8,517,200 PLN in 2026).
| Tax scale (general rules) | Flat 19% tax | Lump-sum on recorded revenue |
|---|
| Tax scale (general rules) | Flat 19% tax | Lump-sum on recorded revenue |
|---|
Calculations based on 2026 rates and limits (PIT scale, ZUS, health). This is for illustration only.