Calculator
B2B calculator — annual comparison
This annual PIT comparison covers Polish B2B activity; it does not calculate ZUS contribution liabilities. It compares the tax scale, flat income tax and one revenue lump-sum rate using entered costs and paid contributions appropriate to each regime. Contribution inputs are required; enter zero only for an intentional scenario, not an assumed exemption.
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Enter data
Enter annual 2026 amounts excluding VAT. Prepare paid health contributions separately for each regime. Fields marked with an asterisk are required.
How to use the calculator
- Prepare annual taxable revenue and costs excluding contributions deducted here. Separate deductible costs from cash expenses: depreciation, for example, is not a current cash outflow.
- Enter paid contributions, not merely a monthly liability declaration. Social contributions must not already be deducted in costs; put Labour Fund payments in appropriate costs, not the social-contribution deduction.
- Health contributions depend on regime, income, period and annual settlement. Enter three verified amounts; do not assume they are identical. Lump-sum taxation requires confirmed classification and eligibility.
Calculation details
Formula and calculation method
Scale: max(0, 12% × min(base, 120,000) + 32% × excess − 3,600). Flat tax: 19%, paid health deduction capped at PLN 14,100. Lump sum: rate × (revenue − social − 50% of health), without cost deduction. Bases and PIT rounded to whole PLN.
Worked example
Contribution-free scenario: PLN 180,000 revenue and PLN 12,000 costs. Scale PIT: PLN 26,160; flat tax: PLN 31,920; 12% lump sum: PLN 21,600. This isolates tax only; add correct contributions before making a real comparison.
Limitations
- 2026, one business, no other scale-taxed income, joint filing, reliefs, prior-year loss deductions or solidarity levy. Social and health contributions are determined outside this tool; it does not calculate ZUS reliefs, Mały ZUS Plus or start-up relief.
- Lump sum: one confirmed rate on all revenue, without mixed rates or 8.5%/12.5% thresholds. Flat-tax health is deducted from income here: do not also include it in costs. The remaining amount is a scenario, not an account-balance forecast or tax-regime recommendation.
Sources
- Ministry of Finance — 2026 PIT scale and rates
- Ministry of Finance — health deductions and 2026 flat-tax cap
- ZUS — contributions and 2026 annual contribution-basis cap
- Polish Tax Ordinance, Article 63 — rounding (2026 consolidated text)
- Ministry of Finance — business PIT and revenue lump-sum rates
Engine version: 1.0 · Last reviewed: 22 September 2026
Frequently asked questions
What does this tool cover?
This annual PIT comparison covers Polish B2B activity; it does not calculate ZUS contribution liabilities. It compares the tax scale, flat income tax and one revenue lump-sum rate using entered costs and paid contributions appropriate to each regime. Contribution inputs are required; enter zero only for an intentional scenario, not an assumed exemption.
Which assumptions should I verify?
2026, one business, no other scale-taxed income, joint filing, reliefs, prior-year loss deductions or solidarity levy. Social and health contributions are determined outside this tool; it does not calculate ZUS reliefs, Mały ZUS Plus or start-up relief. Lump sum: one confirmed rate on all revenue, without mixed rates or 8.5%/12.5% thresholds. Flat-tax health is deducted from income here: do not also include it in costs. The remaining amount is a scenario, not an account-balance forecast or tax-regime recommendation.
Are entered values stored?
Calculations run locally in your browser. Entered identifiers, amounts and results are not stored or sent to analytics.