Taxation
Form Calculator 2026

Lump-Sum Tax, Progressive Tax Scale or Flat Tax – Comparison of Taxation Forms

The Taxation Form Calculator allows you to compare all available options in one place and see which one results in the lowest tax burden. It analyzes lump-sum taxation, the progressive tax scale and the flat tax using the same financial data, which is particularly helpful for people considering starting a business and wanting to make the right decision from the very beginning.

Lump-Sum Tax on Registered Revenue – When Is It Worth Choosing?

Lump-sum taxation is a simplified form of business taxation in which tax is calculated on revenue, without the possibility of deducting tax-deductible costs. This makes it particularly suitable for businesses with low operating expenses. Tax rates vary depending on the type of business activity, while this form of taxation is also characterized by simpler bookkeeping and fewer formal obligations, which often goes hand in hand with simplified accounting services.

Progressive Tax Scale – General PIT Rules

The progressive tax scale is the most traditional form of taxation, under which income tax is calculated progressively at rates of 12% and 32%. The taxable base may be reduced by tax-deductible costs, while taxpayers can also benefit from the tax-free allowance and various tax reliefs. As a result, this option is often advantageous for lower-income earners or for entrepreneurs who want to make use of tax preferences and joint tax filing.

19% Flat Tax – for Higher Incomes

The flat tax applies a fixed 19% rate regardless of the amount of income earned, providing a high level of tax predictability and making it a popular option among entrepreneurs with higher incomes, particularly those exceeding the second tax threshold. In return for the fixed rate, however, taxpayers lose access to most tax reliefs and cannot file jointly with their spouse.

Tax Rates and Limits in 2026 – What to Check Before Choosing a Form of Taxation

In 2026, the basic rules for PIT settlements remain largely unchanged. However, some limits and contribution amounts have increased, so it is worth checking the current figures before making a final decision, especially as they have a direct impact on the results generated by the Taxation Form Calculator.

Tax-Free Allowance and Tax Thresholds in 2026

The tax-free allowance in 2026 remains at PLN 30,000, as in previous years. In practice, this means an annual tax-reducing amount of PLN 3,600, or PLN 300 per month. The first tax threshold applies to income of up to PLN 120,000 and is taxed at 12%, while income above this amount is subject to a 32% rate. Individuals whose annual income exceeds PLN 1,000,000 are also subject to a 4% solidarity levy on the amount exceeding this threshold.

Lump-Sum Tax Limit in 2026

To qualify for lump-sum taxation on registered revenue in 2026, revenue earned in the previous year could not exceed PLN 8,517,200, equivalent to EUR 2,000,000 converted using the NBP exchange rate of 1 October 2025. Quarterly settlements are available to taxpayers whose revenue did not exceed PLN 851,720. Depending on the type of business activity, lump-sum tax rates range from 2% to 17%.

Health Insurance Contribution in 2026

The minimum health insurance contribution for entrepreneurs taxed under the progressive tax scale or the 19% flat tax is PLN 432.54 per month in 2026. Under the progressive tax scale, the contribution is calculated at 9% of income and is not deductible, while under the flat tax it amounts to 4.9% of income and may be deducted up to an annual limit of PLN 14,100. For taxpayers using lump-sum taxation, the health insurance contribution depends on annual revenue: PLN 498.35 per month for revenue up to PLN 60,000, PLN 830.58 per month for revenue between PLN 60,000 and PLN 300,000, and PLN 1,495.04 per month for revenue above PLN 300,000.

ZUS Social Security Contributions in 2026

Entrepreneurs paying full ZUS social security contributions, commonly referred to as “full ZUS”, calculate their social security contributions on a contribution base of PLN 5,652, resulting in a total of approximately PLN 1,926.77 per month, excluding the health insurance contribution. Entrepreneurs who qualify for preferential ZUS contributions available to new businesses calculate their contributions on a base of PLN 1,441.80, which translates into approximately PLN 456.18 per month.

Deadline for Changing the Form of Taxation for 2026

The form of taxation may be changed by the 20th day of the month following the month in which the entrepreneur earned their first revenue in the relevant tax year. For most entrepreneurs who earn their first revenue in January, the deadline is 20 February. After this date, changing the form of taxation is no longer possible, and the previously selected form remains applicable.