Tool
Polish sole trader calculator: form of taxation and Mały ZUS Plus
Enter revenue, costs and your social-contribution tier to see tax together with the health contribution across the three forms of taxation — comparing tax rates alone gives the wrong answer. The second block computes the Mały ZUS Plus contribution base by the formula in art. 18c.
Every figure is computed from the provision, not copied from a table. The rates, thresholds and indicators were read in the acts and announcements on 6 November 2026 — sources page
Social contributions: PLN 21,459 · Income after social contributions: PLN 128,541
art. 18 ust. 8 and art. 22 ust. 1 of the social insurance act, art. 28 ust. 1 of the accident act · forecast wage 9420 zł, M.P. 2025 poz. 1206 read in the act
Cheapest here is Ryczałt on revenue, cheaper than the next form by PLN 382
Tax scale
12% up to 120,000 zł minus 3,600 zł, then 10,800 zł plus 32% of the excess. Health contribution 9% of income, with no ceiling and no deduction.
- Total for the year
- PLN 25,102
Share of revenue: 12.6%
Flat tax 19%
19% of income, with the health contribution at 4.9% — but not below 9% of the minimum wage. Paid contributions are deductible from income, up to 14,100 zł.
- Total for the year
- PLN 29,524
Share of revenue: 14.8%
Ryczałt on revenue
Tax on revenue, with no costs. Revenue is reduced by 50% of health contributions paid, uncapped, and by the social contributions paid. The health contribution is fixed within its revenue band.
- Total for the year
- PLN 24,719
Share of revenue: 12.4%
At these rates the scale stops being cheaper than the flat tax at around PLN 153,070 of annual income. Computed together with the health contribution — without it the crossing falls somewhere else entirely.
Mały ZUS Plus: the base from last year's income
This block asks about last year, not this one — that is how art. 18c puts the question. Revenue decides entry, income decides the base.
Revenue is within the limit — on this condition the relief is available.
The limit and the formula are not everything: art. 18c ust. 11 excludes five situations, among them working for a former employer and qualifying for the preferential base of art. 18a. The relief covers social contributions only — it does not reduce the health contribution.
What this calculation leaves out
- Social contributions are deducted in all three forms: from income on the scale and the flat tax, and from revenue on ryczałt under art. 11 ust. 1 of the lump-sum act. We assume the lowest base in the tier you choose — declaring a higher one raises both the contributions and the deduction. The Labour Fund and the Solidarity Fund are not included: art. 26 ust. 1 pkt 2 of the PIT act does not allow them as a deduction.
- A full year of business and one form of taxation throughout.
- No joint filing with a spouse, no child allowance, no under-26 relief and no IP Box — each works in only some of the forms and changes the answer.
- The ryczałt rate is a choice here, not a result: art. 12 ust. 1 assigns it by the kind of activity, and which point covers a given service is often contested.
- On ryczałt the health contribution depends on revenue and jumps at 60 000 and 300 000 zł — the calculator computes the jump but does not warn of it in advance.
Provisions read on 6 November 2026 · minimum wage 4,806 zł, Dz.U. 2025 poz. 1242 · average wage 9,228.64 zł, M.P. 2026 poz. 117 · deduction cap 14,100 zł, M.P. 2025 poz. 1274 · forecast wage 9420 zł, M.P. 2025 poz. 1206
Health contribution: 432.54 zł · 498.35 / 830.58 / 1,495.04 zł · 120,000 zł