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Lump‑sum tax calculator — rates & advancesTable of contents
Lump‑sum tax on recorded revenue is a form where tax is calculated from revenue, without deducting costs. It is a major simplification, but also a risk: if your costs are high, lump‑sum usually becomes unattractive. Below you will find a practical overview: who can choose lump‑sum, how to pick the rate and how the annual settlement works.
With lump‑sum, tax is a percentage of revenue. The actual cost of running the business does not reduce the base. That is why lump‑sum is most suitable for low‑cost activities.
Eligibility depends on:
If you are unsure about eligibility, verify the PKWiU classification and statutory exclusions.
The rate depends on the activity type. In practice you will see rates such as 3%, 5.5%, 8.5%, 12%, 14%, 15% and 17%. Choosing the wrong rate can lead to underpayment and interest.
See details in: Lump‑sum rates — how to choose.
The main limitation: costs are not deductible. Therefore, for cost‑heavy businesses (trade, production, subcontracting) lump‑sum is often worse than scale or flat tax.
To compare, see: Lump‑sum vs scale and flat tax.
Lump‑sum does not remove ZUS obligations. The health contribution under lump‑sum is fixed and threshold‑based, depending on annual revenue. It is a different mechanism than 4.9% or 9% for scale/flat tax.
More details: Health contribution on lump‑sum.
Lump‑sum concerns PIT, while VAT status is separate. You can be on lump‑sum and still be a VAT payer if required. See: Lump‑sum vs VAT.
You pay advances during the year (monthly or quarterly). The annual settlement is done in PIT‑28. See: Lump‑sum — annual settlement and deadlines.
Lump‑sum requires a revenue register. It is simpler than full accounting, but must be accurate. Errors are a common reason for disputes. See: Revenue register on lump‑sum.
Most often when:
Run a simulation in the lump‑sum calculator and compare with scale and flat tax.
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