Your details (monthly)
Monthly result
Take-home (net)
PLN 10,090.66
Effective rate: 32.73 %
- Revenue
- PLN 15,000.00
- ZUS social contributions
- − PLN 1,926.76
- Health contribution
- − PLN 830.58
- Lump-sum tax
- − PLN 2,152.00
- Annual tax
- PLN 25,824.00
Indicative result. The health contribution band is based on monthly revenue × 12. Confirm your lump-sum rate with an accountant. Not tax advice.
Frequently asked questions
Who is the lump-sum tax for?
The lump-sum tax on recorded revenue (ryczałt) pays off when your costs are low and your line of business has a favourable rate (e.g. 12 % for some IT services, 8.5 % for many services). The tax is calculated on revenue, and you do not deduct costs.
How is the health contribution calculated on the lump sum?
It is a flat amount that depends on annual revenue: there are three bands (up to 60 thousand, up to 300 thousand and above). 50 % of the health contribution paid reduces the tax base.
Which lump-sum rate should I choose?
The rate depends on the type of business and can be open to dispute (especially in IT). Choosing the wrong rate risks paying back tax with interest, so confirm it with an accountant before you start filing.
Not sure which rate applies to your line of business?
Ask us