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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.

Reviewed byRedakcja Liczbnik
Calculator
PLN
Lump-sum taxLump-sum tax425.00PLN
Monthly revenue (PLN)
5,000.00 PLN
Health contribution
498.35 PLN
Total burden
923.35 PLN
Net (indicative)
4,076.65 PLN
Effective rate (%)
18.47

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 2026 (annual revenue up to 60k): 498.35 PLN. Indicative net: 5000 − 600 − 498.35 = 3901.65 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.

Indicative result

This result is indicative and is not tax advice. Rates and contributions may change. Consult a tax adviser.

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