Calculate in 30 seconds
Use our calculator — result in seconds, no registration required.
Linear tax 19% calculatorTable of contents
Linear tax is one of the taxation forms for business activity. It is most often chosen by entrepreneurs who want a fixed tax rate regardless of income level. To choose it consciously, it is worth understanding the rules, limits and when it actually pays off.
Linear tax means a fixed tax rate on income. In practice it simplifies calculations because you do not enter tax brackets. You can still deduct costs, but some reliefs available on the scale are lost.
Linear tax is calculated on income, i.e., revenue minus deductible costs and social contributions. That is why real costs are crucial — without them the linear tax can be less profitable despite the “fixed” rate.
It is most often chosen by people with higher income and real costs in their activity. Restrictions apply in situations such as providing services to a former employer that are similar to the previous employment — in such cases linear tax can be excluded.
In practice you must watch for restrictions linked to previous employment with the same entity and for cases where the service nature is too similar to an employment relationship. This is a typical reason why linear tax is challenged. If in doubt, check the rules for your situation.
Advantages:
Disadvantages:
Most often the “cost” of linear tax is giving up reliefs available on the tax scale. If you use family or other key reliefs, linear tax can stop being profitable. That is why you should compare not only rates but the full annual result.
In practice the choice of form affects not only tax but also how health contributions are calculated. This often “eats” the advantage of linear tax or strengthens it. That is why you should compare the combined cost of tax and contribution, not only the 19% rate.
On linear tax, costs are key. If you have real, well‑documented costs (e.g., equipment, licenses, subcontractors), they reduce the tax base and improve profitability. Without costs, linear tax can be worse than the scale or lump‑sum.
The easiest way is to compare several variants: linear vs scale vs lump‑sum. A preliminary view is given by the linear tax calculator, and a comparison with other forms is described in Linear tax vs scale and lump‑sum.
Choosing a tax form has deadlines and formalities. In practice the key is to submit the declaration on time. If you plan to switch, check the current requirements in the regulations and with your accountant.
If you want to go deeper, see:
Try it in practice
Use our calculator — result in seconds, no registration required.
Choose an accounting firm
Compare firms by specialization, city, and ratings. You contact the selected firm directly.
Audyt i Księgowość Gdańsk
Audyt finansowy, due diligence, księgowość pełna dla spółek. Obsługa holdingów i grup kapitałowych.
Biuro Rachunkowe Kraków
Kadry, płace i księgowość dla małych firm. PPK, umowy cywilnoprawne, rozliczenia miesięczne.
Księgowość Warszawa Centrum
Pełna obsługa księgowa dla JDG i spółek. Rozliczenia VAT, ZUS, PIT, CIT. Konsultacje online i w biurze.
