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Taxation form calculator for 2026

Annual tax and health contribution compared for the tax scale, flat tax and lump-sum tax.

Input data

Business revenue in 2026.

Excluding social and health insurance contributions of the business owner and cooperating persons.

Pension, disability, sickness and accident contributions paid in 2026.

The rate depends on the type of business.

Flat tax — health contributions

Contributions included in costs also reduce the health contribution base. In total at most PLN 14,100 in 2026.

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Result

Enter the data and press “Calculate”. The result will appear here.

How the calculator works

  • Calculates for a sole proprietorship run for the whole of 2026.
  • The health contribution is calculated from the regulations separately for each form. The calculator assumes that contributions for 2026 are paid in 2026.
  • Social contributions reduce income on the tax scale and flat tax, and revenue on the lump-sum tax.
  • Tax scale: tax-reducing amount PLN 3,600, no reliefs or joint filing with a spouse. The health contribution is not deductible.
  • Flat tax: health contributions reduce income up to the limit. When included in costs, they also reduce the health contribution base.
  • Lump-sum tax: one rate for all revenue. The health contribution tier is set by revenue reduced by social contributions.
  • The solidarity levy applies to the tax scale and flat tax.
  • Tax bases and taxes are rounded to full złoty, contributions to the grosz.
  • Not included: sale of fixed assets, contribution exemptions, losses from previous years, revenue taxed at different lump-sum rates.

Rates and sources

Every figure comes from an official source. All sources accessed on 14 September 2026.

Tax scale
12% minus PLN 3,600 up to PLN 120,000; above that PLN 10,800 + 32% of the excessSource: [1], [2]
Flat tax
19%Source: [1], [2]
Limit of health contributions in costs or deducted — flat tax, 2026
PLN 14,100Source: [3]
Health contribution — tax scale
9% of income, at least PLN 5,190.48 a year (9% × 12 × PLN 4,806)Source: [4], [5]
Health contribution — flat tax
4.9% of income, at least PLN 5,190.48 a yearSource: [4], [5]
Health contribution — lump-sum tax, monthly base
revenue up to PLN 60,000: PLN 5,537.18; over PLN 60,000 up to PLN 300,000: PLN 9,228.64; over PLN 300,000: PLN 16,611.55; contribution 9% of the baseSource: [6], [4]
Lump-sum tax — deduction of health contribution from revenue
50% of contributions paidSource: [7], [3]
Lump-sum tax rates
2%, 3%, 5.5%, 8.5%, 10%, 12%, 14%, 15%, 17%; 8.5% up to PLN 100,000 and 12.5% of the excessSource: [7], [2]
Solidarity levy
4% of income above PLN 1,000,000Source: [1]
Rounding of tax bases and taxes
to full złotySource: [8]
  1. [1]Personal Income Tax Act, Journal of Laws 2026 item 592 — art. 27(1), 30c, 30h (in Polish)published or updated: 30 April 2026 · accessed: 14 September 2026
  2. [2]podatki.gov.pl: PIT rates and limits (in Polish)published or updated: 15 December 2025 · accessed: 14 September 2026
  3. [3]podatki.gov.pl: Deduction of health insurance contributions (in Polish)published or updated: 24 June 2026 · accessed: 14 September 2026
  4. [4]Act on publicly funded healthcare services, Journal of Laws 2025 item 1461 — art. 79, 79a, 81(2)–(2g) (in Polish)published or updated: 24 October 2025 · accessed: 14 September 2026
  5. [5]ZUS: Minimum health insurance contribution in 2026 for the tax scale and flat tax (in Polish)published or updated: 2 January 2026 · accessed: 14 September 2026
  6. [6]ZUS: Information on the health insurance contribution base and amount in 2026 (in Polish)published or updated: 2 February 2026 · accessed: 14 September 2026
  7. [7]Lump-sum Income Tax Act, Journal of Laws 2025 item 843 — art. 11, 12(1) (in Polish)published or updated: 27 June 2025 · accessed: 14 September 2026
  8. [8]Tax Ordinance, Journal of Laws 2026 item 622 — art. 63 § 1 (rounding) (in Polish)published or updated: 11 May 2026 · accessed: 14 September 2026

Disclaimer

The calculator is intended for sole proprietorships and is for illustrative purposes only; the calculations cannot be treated as binding and do not constitute the basis for any claims against Accounting Office “ANALIZA” Martyna Kowalczyk based in Zduńska Wola. Information obtained from the calculator does not constitute a recommendation, legal advice, investment advice or tax advice. The actual situation of a taxpayer may differ in a specific case, in particular depending on factual, legal and financial circumstances. Accounting Office “ANALIZA” Martyna Kowalczyk is not liable for any damage arising from or related to the use of the calculator.

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