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Lump‑sum tax calculator — rates & advancesTable of contents
The rate is the core of lump‑sum tax. A wrong rate can mean underpayment and interest. Below is a practical guide on choosing the correct rate, working with PKWiU and handling situations where one business has multiple rates.
Start with the basics in Lump‑sum — basics and test the result in the lump‑sum calculator.
The rate depends on the activity type. The law assigns rates to specific services and goods (PKWiU). You will often see rates such as 3%, 5.5%, 8.5%, 12%, 14%, 15% and 17% — but the correct rate must match your exact activity.
PKWiU is the classification of activities. If you pick the wrong code, you may apply the wrong rate. This can lead to:
For uncommon services, confirm the classification (e.g., via interpretation or accounting opinion).
If you have different revenue streams, you can have multiple rates. Then you must keep revenue records separated by rate.
More on records: Revenue register on lump‑sum.
Example without numbers: A service company offers a core service and additional support. If the support falls under a different PKWiU, part of revenue can be taxed at another rate — so revenue must be split in the record.
If the rate is high or costs are significant, compare with other forms: Lump‑sum vs scale and flat tax.
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