B2B tax calculator
Lump-sum Tax Calculator
Lump-sum tax on recorded revenue with all rates. Year 2026.
Input data — monthly
Results — monthly
Net revenue (take-home)
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Revenue
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Lump-sum tax rate
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Lump-sum tax
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ZUS social contributions
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Health insurance contribution
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Effective burden rate
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Results — yearly
Yearly net revenue
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Yearly revenue
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Yearly tax
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Yearly ZUS + health insurance
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Lump-sum tax rates 2026 and corresponding PKD codes
| Rate | Type of activity | Example PKD codes |
|---|---|---|
| 17% | Liberal professions — translators, lawyers, notaries, doctors, architects, engineers, auditors | 69.10.Z, 71.11.Z, 74.30.Z, 86.2x |
| 15% | Wholesale brokerage, reproduction of computer data carriers | 46.1x, 18.20.Z |
| 14% | Healthcare services (doctors, nurses, midwives on contracts) | 86.21.Z, 86.90.A-E |
| 12.5% | Rental, lease — revenue exceeding 100,000 zł | 68.20.Z |
| 12% | IT services, programming, IT consulting, data processing | 62.01.Z, 62.02.Z, 62.03.Z, 62.09.Z, 63.11.Z |
| 10% | Buying and selling real estate on own account | 68.10.Z |
| 8.5% | Services (most), rental and lease (up to 100,000 zł), gastronomy (non-alcoholic beverages) | Most services, 68.20.Z (up to limit), 56.10.A |
| 5.5% | Manufacturing, construction works | 41.x, 42.x, 43.x, 10.x–33.x |
| 3% | Retail and wholesale trade, gastronomy (with alcohol), animal production services | 47.x, 45.x, 56.10.A, 01.4x |
| 2% | Sale of plant and animal products from own cultivation/breeding | 01.1x, 01.2x, 01.3x |
Health insurance contribution on lump-sum tax 2026
Revenue up to 60,000 zł
Monthly contribution: 498.35 zł
Base: 60% of average wage (5,537.18 zł)
Revenue 60,001–300,000 zł
Monthly contribution: 830.58 zł
Base: 100% of average wage (9,228.64 zł)
Revenue above 300,000 zł
Monthly contribution: 1,495.04 zł
Base: 180% of average wage (16,611.55 zł)