Scale, flat tax or ryczałt: forms of taxation compared
Enter annual revenue and costs. See the tax, health contribution and ZUS under each form, the points where one form leaves more than another, and the deadlines to change the form for next year.
Law as of 21 October 2026.
Figures for the year
All invoices for the year, without VAT.
Tax-deductible costs. Under the ryczałt they do not lower the tax.
Base of 60% of the forecast average wage.
The rate depends on the type of service (art. 12 ust. 1 of the Lump-sum Tax Act). Check your PKWiU code.
Taxes and contributions for the year
- Tax scale53 941,13 zł
- Flat tax55 117,97 zł
- Ryczałt 12%50 052,44 zł
With these inputs you pay the least under: Ryczałt 12%, 50 052,44 zł a year. That is 3888,69 zł less than under: Tax scale.
Break-even points
- The flat tax leaves more than the scale from about 174 600,00 zł of annual income (revenue minus costs) at this ZUS stage.
- At this revenue the ryczałt at 12% leaves more than the scale and the flat tax until costs exceed about 21 500,00 zł a year (12% of revenue).
The same ZUS stage for the whole year, no other income, reliefs or joint filing with a spouse. Break-even points are found in steps of 100 zł.
Comparison for the year
| Per year | Tax scale | Flat tax | Ryczałt 12% |
|---|---|---|---|
| ZUS social contributions | 21 459,48 zł | 21 459,48 zł | 21 459,48 zł |
| Health contribution | 13 188,65 zł | 7180,49 zł | 9966,96 zł |
| of which deducted from income or revenue | 0,00 zł | 7180,49 zł | 4983,48 zł |
| PIT | 19 293,00 zł | 26 478,00 zł | 18 626,00 zł |
| Taxes and contributions | 53 941,13 zł | 55 117,97 zł | 50 052,44 zł |
| Take-home for the year | 114 058,87 zł | 112 882,03 zł | 117 947,56 zł |
| Take-home per month (average) | 9504,91 zł | 9406,84 zł | 9828,96 zł |
Deadlines to choose or change the form
- New business: state the form in the CEIDG application or in a statement to the tax office by the 20th of the month after the month of the first revenue. If the first revenue is in December, by the end of the year (art. 9a ust. 2 PIT Act, art. 9 ust. 1 Lump-sum Tax Act).
- Change from a new year: by the same deadline, counted from the first revenue of the year. With revenue in January that is 20 February. Without a new statement the form carries on (art. 9a ust. 2b PIT Act, art. 9 ust. 1b Lump-sum Tax Act).
- Without a statement the income is taxed on the scale (art. 9a ust. 1 PIT Act).
- The flat tax is not available for services to a former or current employer that match work done as an employee in the same year, and the ryczałt also in the previous year (art. 9a ust. 3 PIT Act, art. 8 ust. 2 Lump-sum Tax Act).
- You can choose the ryczałt if last year's revenue did not exceed 2,000,000 euro or you start the business this year (art. 6 ust. 4 Lump-sum Tax Act).
Parameters and sources
- Minimum wage4806,00 złDz.U. 2025 poz. 1242
- Full ZUS base (60% of the forecast average wage)5652,00 złM.P. 2025 poz. 1206
- Preferential ZUS base (30% of the minimum wage)1441,80 złart. 18a, Social Insurance System Act
- Mały ZUS Plus: base range1441,80 zł – 5652,00 złart. 18c, Social Insurance System Act
- Rates: pension, disability, sickness, accident, FP and FS19.52% / 8% / 2.45% / 1.67% / 2.45%art. 22, Social Insurance System Act; art. 259, Labour Market Act
- Health: scale, flat tax9% / 4.9%art. 79, 79a and 81, Health Care Benefits Act
- Minimum health contribution under the scale and flat tax, February 2026 to January 2027432,54 zł (January 2026: 314,96 zł)art. 79, 79a and 81, Health Care Benefits Act
- Health under the ryczałt: revenue up to 60,000 zł, up to 300,000 zł, above498,35 zł / 830,58 zł / 1495,04 złart. 81 ust. 2e–2g, M.P. 2026 poz. 117
- Health contribution deductionflat tax up to 14 100,00 zł a year, ryczałt 50%M.P. 2025 poz. 1274
- Tax scale12% and 32% above 120,000 zł, 3,600 zł tax-reducing amountart. 27 ust. 1, PIT Act
- Flat tax19%art. 30c, PIT Act
- Ryczałt rates17%, 15%, 14%, 12%, 10%, 8.5%, 5.5%, 3%, 2%art. 12 ust. 1, Lump-sum Tax Act
- Solidarity levy4% of income above 1,000,000 złart. 30h, PIT Act
How we calculate
1. Same figures, three forms
For each form we calculate the whole year: social contributions for the ZUS stage, the health contribution under that form's rules and PIT as in the annual return. The result is the total of taxes and contributions and what you keep.
2. Tax scale
12% up to 120,000 zł of income and 32% above, with the 3,600 zł tax-reducing amount, so the first 30,000 zł of income is tax-free (art. 27 of the PIT Act). The health contribution is 9% of income and does not lower the tax. Only the scale allows joint filing with a spouse and most reliefs, such as for children.
3. Flat tax
19% of income with no tax-free amount (art. 30c of the PIT Act). The health contribution is 4.9% of income, and in 2026 you deduct it from income up to 14,100 zł (M.P. 2025 poz. 1274).
4. Ryczałt
The rate on revenue depends on the type of business, from 2% to 17% (art. 12 of the Lump-sum Tax Act), and costs are not deductible. The health contribution is a fixed amount from one of three revenue tiers, and half of what you paid reduces revenue (art. 11 ust. 1a). Pension, disability, sickness and accident contributions also reduce revenue, the Labour Fund does not.
5. Break-even points
In steps of 100 zł we find the income from which the flat tax leaves more than the scale, and the costs up to which the ryczałt leaves more than the scale and flat tax at your revenue.
What the calculator leaves out
- PIT reliefs, joint filing with a spouse and other income. Under the scale they can tilt the result in your favour.
- A change of ZUS stage or of the form of taxation during the year.
- The 8.5% and 12.5% above 100,000 zł rates of art. 12 ust. 1 pkt 4 of the Lump-sum Tax Act and several ryczałt rates at once.
- IP Box and the tax card.
- The government's draft changes for 2027 (Sejm print 3147: a 12%, 24% and 32% scale, a 250,000 euro ryczałt limit), which are not law. We calculate 2027 under the act in force.
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Frequently asked questions
Ryczałt or flat tax: which leaves more in 2026?
It depends on costs and the ryczałt rate. Example: with revenue of 180,000 zł, costs of 12,000 zł and full ZUS without sickness insurance, taxes and contributions come to 50,052.44 zł a year under the 12% ryczałt, 53,941.13 zł under the scale and 55,117.97 zł under the flat tax. At this revenue the 12% ryczałt leaves more until costs exceed about 21,500 zł a year.
From what income does the flat tax leave more than the scale?
In 2026, from about 174,600 zł of annual income on full ZUS without sickness insurance, and from about 158,200 zł on preferential ZUS. Below that the scale leaves more thanks to the 12% rate and the 3,600 zł tax-reducing amount, despite the higher health contribution.
What is the deadline to change the form of taxation for 2027?
The 20th of the month after the month of your first revenue in 2027. With revenue in January that is 20 February 2027, and since it is a Saturday the deadline moves to 22 February (art. 12 § 5 of the Tax Ordinance). If your first revenue is in December, you have until the end of the year. You file the statement through CEIDG or at the tax office (art. 9a ust. 2 of the PIT Act, art. 9 ust. 1 of the Lump-sum Tax Act).
What happens if I file no statement?
The form you chose earlier carries on in later years (art. 9a ust. 2b of the PIT Act, art. 9 ust. 1b of the Lump-sum Tax Act). A new business that files nothing is taxed on the scale.
Who cannot choose the ryczałt or the flat tax?
You can choose the ryczałt if last year's revenue did not exceed 2,000,000 euro or you start the business that year (art. 6 ust. 4 of the Lump-sum Tax Act). Neither applies to services to a former or current employer that match work done as an employee: in the same year for the flat tax, and also in the previous year for the ryczałt.
Which form has the lowest health contribution?
At low income the scale and flat tax charge the 432.54 zł monthly minimum, the ryczałt at least 498.35 zł. At high income the flat tax charges 4.9% instead of 9% under the scale, and the ryczałt a fixed amount, at most 1,495.04 zł a month with revenue above 300,000 zł.
Can I change the form during the year?
No, the form applies to the whole tax year. You lose it if you start providing services to a former or current employer in the scope of your job: the flat tax for the whole year, the ryczałt from the day of that revenue. The scale applies instead.
The calculator is for information only and is not tax advice. Calculations run in your browser; we store nothing.