Czy na ryczałcie mogę odliczać koszty uzyskania przychodu?

Co do zasady nie — podatek liczysz od przychodu, nie od dochodu.

Jak dobrać poprawną stawkę ryczałtu?

Na podstawie rodzaju działalności i klasyfikacji PKWiU; przy wątpliwościach warto uzyskać interpretację lub opinię księgową.

Czy składka zdrowotna przy ryczałcie zależy od progu przychodów?

Tak. Składka zdrowotna jest ustalana progowo wg rocznych przychodów i podlega rozliczeniu rocznemu.

Prawopro

Lump‑sum tax calculator — rates & advances

How does the calculator work?

The calculator estimates the tax advance under ryczałt (lump-sum tax on recorded revenue) and the health contribution (4.9% deductible from the advance or 9% non-deductible for ryczałt payers). Enter monthly revenue and the ryczałt rate for your activity. The result is indicative; in practice advances are paid quarterly.

Ryczałt rates

Ryczałt rates by type of activity (annex to the PIT act).

Rate	Description
2%	e.g. trade, catering (selected)
3%	e.g. manufacturing, construction, transport (selected)
5,5%	e.g. liberal professions (selected)
8,5%	e.g. intangible services, trade (selected)
14,5%	e.g. legal, consulting (selected)
17%	e.g. liberal professions, intangible services (other)

As of: 2026-02-01. Check the MF announcement.

Conditions and exceptions

• The ryczałt rate depends on the type of activity — the taxpayer chooses the correct rate.
• Under ryczałt the 9% health contribution is not deductible from the PIT advance.
• PIT advances are paid quarterly; the calculator shows a monthly estimate.
• Revenue limits and exclusions from ryczałt are set by the act — check current regulations.

Examples

• Revenue 10,000 PLN, rate 8.5%, contribution 4.9%: advance 850 PLN, health 490 PLN → total 850 PLN (deductible from advance). • Revenue 10,000 PLN, rate 8.5%, contribution 9%: advance 850 PLN, health 900 PLN → total 1,750 PLN. • Revenue 15,000 PLN, rate 17%, contribution 9%: advance 2,550 PLN, health 1,350 PLN → total 3,900 PLN.

FAQ

Who can use ryczałt (lump-sum)?: Lump-sum tax on recorded revenue is a form of taxation for the self-employed whose revenue in the previous year did not exceed a set amount (currently 250,000 euro converted to PLN). Not all activities qualify — exclusions are in the PIT Act.
What ryczałt rates apply?: Rates are 2%, 3%, 5.5%, 8.5%, 14.5% and 17% — depending on the type of activity (annex to the PIT Act). E.g. 2% for certain trade and catering, 8.5% for some services, 17% for liberal professions. Check which rate applies to your activity before filing.
What is the difference between 4.9% and 9% health contribution?: 4.9% — contribution deductible from the tax advance (for those on general or linear tax). 9% — for ryczałt payers; not deductible from the advance, so you pay the PIT advance plus 9% health on the base.
What is the health contribution base under ryczałt?: Under ryczałt the health base is revenue (not income). The 9% rate applies to that base — not deductible from the advance. The calculator simplifies: it uses monthly revenue as the base; in practice other rules may apply (e.g. minimum base).
Does the calculator include quarterly advances?: No. The calculator shows a monthly estimate: ryczałt tax advance and health contribution. In practice PIT advances under ryczałt are paid quarterly; health — monthly. Full records are needed for the annual return.
Where to check current ryczałt rates?: Current rates and exclusions are in the PIT Act (Ch. 5a, annex) and on the Ministry of Finance and podatki.gov.pl websites. Rates may be updated by MF announcement.

Legal basis

As of: 2026-02-01.

Legal information

Calculations are for information and estimation only. They do not constitute legal, tax or other professional advice. For individual matters, consultation with a lawyer, tax adviser or other specialist is recommended.

Legal basis

PIT Act (Journal of Laws 1991 no. 80 item 350 as amended) — lump-sum tax on recorded revenue. Health contribution 4.9% / 9% — Act on healthcare benefits financed from public funds. Rates and limits may change (MF announcement).