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Linear tax 19% calculatorTable of contents
The 19% rate is the most recognizable feature of linear tax. In practice it means a flat tax without brackets, but it does not guarantee that this form will always be the cheapest. The full picture matters: costs, contributions and available reliefs.
Linear tax has no brackets — one rate applies regardless of income. This simplifies planning, but does not automatically mean a lower tax in every case.
Linear tax is calculated on income, i.e., revenue minus deductible costs and social contributions. That means the real burden depends on how much cost you can document. The higher the costs, the lower the tax base.
The real burden depends on deductible costs, contributions and the reliefs you give up. That is why comparing rates alone is not enough — you need to compare the total outcome.
By choosing linear tax you give up some reliefs available on the tax scale. This is especially important if you use family or other key reliefs. Profitability does not result from the rate alone.
The 19% rate is fixed, but the tax amount can change with costs and income. If business costs are irregular, monthly advances can vary significantly even with the same rate. This matters for liquidity planning.
In linear tax, deductible costs reduce the tax base. If costs are high and well documented, linear tax can produce a favorable result. When costs are low, the 19% advantage often disappears. In practice profitability is directly related to the quality of cost records.
A fixed rate does not mean a fixed tax amount. If revenue and costs change over time, monthly advances will fluctuate. This is especially important in seasonal businesses — one “good month” can significantly increase the advance even if the annual average is not that high.
Most often when you have higher income and significant costs, and reliefs on the scale are not very valuable for you. In other situations the scale or lump‑sum can produce a better result.
It is most predictable when income and costs are stable. Then monthly advances do not swing and the annual settlement rarely surprises. If income is variable, it is worth calculating several variants instead of relying on one month.
Besides the tax itself, the way the health contribution is calculated is important. This element can significantly change profitability. That is why you should compare the total burden, not just the tax alone.
In short:
That is why the 19% rate alone is not enough to decide.
Compare three variants on the same data: scale, linear and lump‑sum. If the linear result is the lowest and you do not lose key reliefs, it may be the right choice.
For a preliminary assessment, use the linear tax calculator. To compare with other forms, see Linear tax vs scale and lump‑sum.
If you want to check whether linear tax is right for you, see Linear tax — when it pays off.
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