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.
The calculator compares three options on the amounts you enter. The choice also depends on your activity code and social insurance. We check that in a consultation before you file the notice. No obligation.
The progressive tax scale, the 19% flat tax, and lump-sum tax on recorded revenue. Rates and contributions in the calculator are for 2026.
No. Lump-sum tax is charged on revenue. Costs you enter reduce only the tax scale and the flat tax.
It shows which of the three is cheapest for the numbers you entered. It does not see your activity or reliefs. Confirm the choice with an accountant before you register it for the year.
We will set the result against your activity code, social insurance and real costs.