Flat Tax Calculator
Fixed rate of 19% for sole proprietorship. 2026 rates.
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Flat Tax 2026 — key rules
PIT rate
- 19% — fixed rate regardless of income
- No tax-free amount
- No joint filing with spouse
Health insurance contribution
- 4.9% of income
- Minimum: 432.54 zł (9% × 4,806 zł)
- Deductible from income up to 14,100 zł per year
When is it beneficial?
- Income above ~120,000 zł per year
- Lower health insurance contribution (4.9% vs 9%)
- Fixed rate provides predictability
Flat Tax — what you should know
Health insurance deduction
Entrepreneurs on flat tax can deduct paid health insurance contributions from income, but only up to a limit of 14,100 zł per year (in 2026). For income above approximately 290,000 zł per year, the limit does not cover the full contribution. This is a significant change introduced by the Polish Deal (Polski Ład).
Comparison with lump-sum tax
With low tax-deductible costs, lump-sum tax (e.g., 12% for IT) may be more beneficial than flat tax. Lump-sum tax also offers lower health insurance contributions in three fixed tiers. However, lump-sum tax does not allow deducting income-earning costs — the choice depends on the structure of revenues and costs.
Loss of flat tax eligibility
An entrepreneur loses the right to flat tax if they provide services to a former employer in the same scope as their previous employment — in the year of transitioning to B2B. This restriction applies to the first tax year after changing the form of employment.