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Lump‑sum tax calculator — rates & advancesTable of contents
Lump‑sum tax is easy to calculate once you have the correct rate and a clean revenue record. Below is a clear step‑by‑step scheme, practical tips and the most common mistakes, so you can plan your tax without surprises.
For broader context, see Lump‑sum — basics.
Start by determining the rate that applies to your activity. The rate follows the service/sales type and PKWiU classification. This is the most important step — a wrong rate can lead to underpayment and interest.
See: Lump‑sum rates — how to choose.
Lump‑sum is calculated from revenue, not income. That means no cost deductions. In practice, you need a reliable revenue register.
More on the register: Revenue record on lump‑sum.
The advance is revenue for a given period (month/quarter) multiplied by the applicable rate. Keep in mind:
On lump‑sum, the health contribution is threshold‑based and depends on annual revenue. It is not a simple percentage. It affects the total tax burden.
Details: Health contribution on lump‑sum.
At year‑end you submit PIT‑28. It summarizes all lump‑sum revenue and confirms whether advances were correct. See: Lump‑sum — annual settlement.
Lump‑sum does not always win. If costs are high or you use reliefs on the scale, compare with alternatives: Lump‑sum vs scale and flat tax.
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