Registered Lump-sum Tax Calculator 2026
Calculate Polish lump-sum tax (ryczalt), health contribution and net income for sole traders in 2026. All registered lump-sum rates included.
Taxes
Calculator · Taxes
Flat Tax Calculator 19% (2026)
Enter your monthly income and costs — the calculator returns the 19% flat tax, the 4.9% health contribution and an indicative net amount.
How we calculate the flat tax
Tax = (income − costs) × 19%. There is no tax-free allowance. Health contribution = max(min. 432.54 in 2026 = 9% × minimum wage 4806; income × 4.9%). The effective rate is the total burden divided by income.
Example: income 10,000 PLN, costs 2000 PLN
Base = 8000 PLN. Tax = 8000 × 19% = 1520 PLN. Health = max(432.54; 8000 × 4.9% = 392) = 432.54 PLN (2026 minimum).
Frequently asked questions
What is the Polish flat tax (podatek liniowy)?
It is a 19% flat rate on business profit, available to sole traders as an alternative to the progressive tax scale.
Is there a tax-free allowance under the flat tax?
No — unlike the general scale, the flat tax has no tax-free amount; every zloty of profit is taxed at 19%.
How is the health contribution calculated?
It equals 4.9% of income, but never less than the statutory minimum — in 2026 9% × minimum wage = 432.54 PLN per month.
Can I deduct business costs?
Yes — the flat tax is charged on profit (income minus deductible costs), unlike the lump-sum tax.
When is the flat tax worth choosing?
It often pays off for higher incomes, since the rate stays at 19% instead of rising to 32% on the general scale.
Can I split income with my spouse under the flat tax?
No — joint settlement with a spouse and several allowances are not available when you choose the flat tax.
Indicative result
This result is indicative and is not tax advice. Consult a tax adviser.
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