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Linear tax 19% calculatorTable of contents
Choosing a tax form is one of the most important decisions in a business. Most often people compare linear tax, tax scale and lump‑sum. Each option has different rules and profitability depends on income and costs.
The scale gives access to reliefs and allows cost deductions. It can be beneficial at lower incomes or when you have significant reliefs to use.
The scale makes sense when you use reliefs (e.g., family) or when income is moderate. In such cases relief benefits can outweigh the “fixed” linear rate.
Linear tax simplifies settlement and is predictable. It most often pays off at higher incomes and with real costs, when scale reliefs do not have much value.
Linear tax is often optimal at higher incomes and costs that can be safely documented. It is also chosen by people who prefer a simpler tax calculation.
Lump‑sum can be the cheapest with low costs and a favorable industry rate. However it does not allow cost deductions, so with higher expenses it loses its advantage.
Lump‑sum works well in industries with low operating costs. If your costs are small and you can apply a favorable lump‑sum rate, the result can be better than the scale or linear tax.
Instead of comparing only percentages, compare the full result: income after costs, reliefs available and the health contribution. Two people with the same revenue can get very different outcomes if one has high costs and the other does not.
If income is seasonal or costs grow over time, the comparison result can change. That means the form that was “best” in January might not be best in October. In practice it is worth recalculating after a few months.
It is best to calculate several scenarios on the same data: income, costs, reliefs. A preliminary assessment is given by the linear tax calculator, and advice on choosing a form is in Linear tax — when it pays off.
The scale is stable because many taxpayers know it from employment. Linear tax is predictable by rate but requires constant cost control. Lump‑sum is simple but can become a trap when costs rise. Profitability is not only “numbers” but also comfort of settlements.
If you want to better understand linear tax, see:
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