Business Sale Profit Calculator

Net profit from a business sale is the difference between the sale price and the sum of costs (book/acquisition value plus transaction costs) minus the income tax due. Formula: Net profit = Sale price - Total costs - Tax.

Selling shares in a Polish limited liability company (sp. z o.o.) or joint-stock company (S.A.) typically triggers a 19% capital gains tax (CIT or Belka tax). Selling assets of a sole trader (JDG) may be taxed differently depending on the chosen tax form. Always verify with a Polish tax adviser.

Deductible costs typically include: book or acquisition value of the sold shares/assets, M&A advisory fees, legal and notarial fees, due diligence costs, stamp duties, and other directly documented expenses related to the transaction.

The standard Polish PIT/CIT rate on capital gains is 19%. However, the legal structure of the transaction, the seller's tax residency, and applicable double-taxation treaties may alter the effective rate. Tax advice is strongly recommended.

If total costs exceed the sale price, taxable income is zero and no tax arises. Losses from business sales may be offset against other capital income in the same or the following five years (subject to restrictions).

A share deal transfers ownership of the company — the buyer also assumes its liabilities. An asset deal transfers individual assets. Both structures have different tax implications (VAT, PCC, PIT/CIT) and legal consequences in Poland.

No. The calculator computes income tax (PIT/CIT) on the profit only. The sale of a going concern (zorganizowana czesc przedsiebiorstwa) is VAT-exempt in Poland, but individual asset transactions may attract VAT — that is a separate matter.

ROI = (Net profit / Total costs) x 100%. If a business was acquired for PLN 200,000 (plus costs) and the net profit after sale was PLN 100,000, ROI = (100,000 / 210,000) x 100% = approximately 47.6%.

Yes — documented advisory costs (legal, tax, M&A), due diligence fees and other directly related transaction expenses reduce taxable income. Proper documentation (contracts, invoices) is essential.

Income tax from a business sale is reported in the annual PIT or CIT return for the year in which the transaction was completed. Advance payments may be required for large amounts. Exact deadlines and rules should be confirmed with an accountant or tax adviser.