Flat Tax Calculator 19% (2026)
Calculate Polish flat tax 19%, the 4.9% health contribution and net income for sole traders. Free 2026 tax calculator for business owners.
Tax calculators
Current for 2026How we verify data: Methodology →
Registered Lump-sum Tax Calculator 2026
Enter your monthly revenue and lump-sum rate — the calculator returns the tax, health contribution and an indicative net amount.
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How we calculate the lump-sum tax
Lump-sum tax = revenue × rate. The health contribution depends on annual revenue (3 brackets: up to 60k, 60–300k, above 300k PLN). Business costs are not deductible from the lump-sum tax.
Example: revenue 5000 PLN, rate 12%
Lump-sum tax = 5000 × 12% = 600 PLN. Health contribution (annual revenue up to 60k): 461.66 PLN. Indicative net: 5000 − 600 − 461.66 = 3938.34 PLN.
Frequently asked questions
What is the registered lump-sum tax (ryczalt)?
It is a simplified Polish tax for sole traders charged on revenue, not on profit. You pay a fixed percentage of revenue with no cost deduction.
What lump-sum rates apply in Poland?
Rates range from 2% to 17% depending on the business activity — for example 12% for IT services, 8.5% for many services, 3% for trade.
Can I deduct business costs under the lump-sum?
No — costs are not deductible. Tax is calculated on gross revenue, which is why low-cost businesses often benefit.
How is the health contribution set?
It is a flat monthly amount based on three annual revenue brackets: up to 60k, 60–300k, and above 300k PLN.
Who can use the lump-sum tax?
Most sole traders can opt in, but some activities (e.g. certain professional services) are excluded by law.
When do I choose the lump-sum form?
You declare your taxation form when registering the business or by the statutory deadline in January for the new tax year.
This result is indicative and is not tax advice. Rates and contributions may change. Consult a tax adviser.
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ResultPLN 425.00Lump-sum tax
- przychod
- PLN 5,000.00
- Health contribution
- PLN 461.66
- Total burden
- PLN 886.66
- Net (indicative)
- PLN 4,113.34
- Effective rate (%)
- 17.73