Jak obliczyć ratę kredytu?

Rata miesięczna zależy od kwoty kredytu, oprocentowania i okresu spłaty. Użyj kalkulatora kredytu, by obliczyć ratę, odsetki i całkowity koszt.

Czy wynik kalkulatora jest wiążący wobec ZUS/US?

Nie. To wynik orientacyjny i porównawczy.

Czy w każdej formie opodatkowania podstawa liczona jest tak samo?

Nie. Podstawa i zasady zależą od wybranej formy opodatkowania i przepisów.

Czy kalkulator uwzględnia minima i rozliczenie roczne?

Nie w pełni. Kalkulator liczy procent od podanej podstawy miesięcznej.

Health contribution calculator — sole prop, flat tax

Calculate monthly health contribution for sole proprietorship on scale or flat tax. 4.9% or 9% of the base.

How does the calculator work?

The calculator computes the monthly health contribution for the self-employed (JDG). Choose the rate: 4.9% (deductible from PIT advance under scale/books/linear) or 9% (for ryczałt — not deductible). The base is revenue or income depending on the form; a minimum base may apply — check the regulations.

Health contribution rates

Rate	Description
4,9%	Deductible from PIT advance (tax scale, books, 19% linear).
9%	Ryczałt — not deductible from tax advance.

As of: 2026-02-01.

Conditions and exceptions

• The contribution base depends on the form of taxation (revenue under ryczałt, income under scale/books).
• A minimum base may apply — check current regulations (ZUS, MF).
• The contribution is paid monthly.

Examples

• Base 10,000 PLN, rate 4.9%: contribution 490 PLN (deductible from PIT advance). • Base 10,000 PLN, rate 9%: contribution 900 PLN (ryczałt — not deductible). • Base 5,000 PLN, rate 9%: contribution 450 PLN.

FAQ

When do I pay 4.9% and when 9%?: 4.9% — when you are on the general rules (scale), linear (19%) or with books; you deduct this contribution from the PIT advance. 9% — when you are on ryczałt; you do not deduct this from the advance.
What is the health contribution base?: Under ryczałt — on revenue. Under scale/books/linear — on income or on a statutory amount (e.g. minimum base), depending on the regulations. The calculator uses the amount you enter as the monthly base.
Do I pay the health contribution every month?: Yes. The self-employed pay the health contribution monthly (with ZUS or in the tax settlement, depending on the form).
Does the calculator include the minimum base?: No. The calculator multiplies the given base by the rate. In practice a minimum base may apply — check current regulations (ZUS, MF).
Where to check current rates and rules?: Act on healthcare benefits financed from public funds and PIT regulations (MF, gov.pl). Rates may change.

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

Act on healthcare benefits financed from public funds and PIT regulations. Contribution 4.9% (deductible from advance) or 9% (ryczałt). Base depends on the form of settlement.