Compare tax options

Tax scale vs flat tax vs lump sum, with family reliefs. Rates as of 2026-01-01.

Revenue (PLN / month) Costs (PLN / month) Lump-sum rate Don't know your rate? Check →

ZUS contributions Number of children (tax credit) Loss from previous years (PLN / year)

Joint filing with spouse Single parent

Joint filing and the child tax credit apply only on the tax scale. The flat tax and the lump sum do not offer them.

Tax scale 12/32 %

PLN 10,013.21

net / month · 27.7 %

Health contribution: PLN 1,176.59
Tax / month: PLN 1,883.44
Child tax credit / year: —

Flat tax 19 %

PLN 10,070.45

net / month · 27.39 %

Health contribution: PLN 640.59
Tax / month: PLN 2,362.20

no family reliefs

Lump sum

PLN 9,580.66

net / month · 30.11 %

Health contribution: PLN 830.58
Tax / month: PLN 2,662.00

costs not deductible · no family reliefs

Best option: Flat tax, PLN 10,070.45 net / month

Indicative result, assuming even income across the year. Child tax credit without the additional refund based on ZUS/health contributions. Does not take into account the taxpayer's other income or the restrictions on choosing a tax option in some professions. Not tax advice.

Frequently asked questions

Which tax option is best?

It depends on your revenue, costs, line of business (the lump-sum rate) and family situation. The tax scale pays off at lower incomes and when you use joint filing or the child tax credit; the flat tax at high incomes; the lump sum when costs are low and the rate is favourable. The calculator works out all three at once.

Why do family reliefs work only on the tax scale?

Joint filing with a spouse and the child tax credit (ulga prorodzinna) are available only when you are taxed on the tax scale. A taxpayer on the flat tax or the lump sum cannot use them for business income, which is why the tax scale often wins for families with children or with a low-earning spouse.

How is joint filing calculated?

We add up your income and your spouse's income, divide it by two, calculate the tax on the scale and multiply it by two. This way the tax-free amount (30,000 PLN) is used twice, and part of the income can stay in the lower 12 % band.

Starting a business or switching tax option?