Which Polish tax form costs you the least.

What it is

Ryczałt is a Polish tax-form calculator for businesses, running in the browser at ryczalt.app. It answers one question: which form of taxation is cheapest for your particular business. You enter revenue, costs, the type of activity and the tax year, and it calculates income tax, the health contribution and ZUS social security in every form, from the same inputs, side by side.

That shows the total burden rather than the headline rate, which matters because in many cases the health contribution, not the tax rate, decides which form wins. Ryczałt is not bookkeeping software and does not keep a revenue register.

How it calculates

• Deterministic engine. Amounts come from rule-based code covered by tests. The same case always gives the same result.
• Official sources. Rates, thresholds and contribution bases come from ZUS, GUS, the Ministry of Finance, Monitor Polski and Dziennik Ustaw, including the Minister of Finance notice of 12 December 2025 (M.P. 2025 item 1274) and the GUS President’s notice of 22 January 2026. Every value is listed with its source on the rules page in the app.
• Forecasts are labelled. The 2026 rules apply by default. 2027 values that have not been announced are marked as a forecast.
• AI only explains. A language model describes the results and helps build the action plan, but never calculates an amount.

The 2026 figures it uses

• Progressive scale (skala): 12% of income up to 120,000 zł and 32% above, with a 30,000 zł tax-free amount. Health contribution: 9% of income.
• Flat tax (liniowy): 19% of income, no tax-free amount. Health contribution: 4.9% of income, deductible in 2026 up to 14,100 zł a year.
• Lump-sum tax (ryczałt): 2% to 17% of revenue depending on the activity, for example 12% for some IT services, 8.5% for many other services and 3% for trade. Eligible if the previous year’s revenue was up to €2 million (8,517,200 zł).
• Ryczałt health contribution: 498.35 zł a month for revenue up to 60,000 zł, 830.58 zł from 60,000 to 300,000 zł, and 1,495.04 zł above 300,000 zł.
• Sp. z o.o.: CIT at 9% (small taxpayer) or 19%, plus 19% on dividends paid out.

What’s in the box

• Calculator (free): skala, liniowy, ryczałt and the sp. z o.o., general, professional, limited and limited joint-stock partnerships, with ZUS, the health contribution, joint filing and the child relief.
• Personal analysis, JDG (9.99 zł + VAT): automatic search of reliefs and variants, the ZUS options you qualify for, the saving for each change, a report with an action plan and deadlines, 7 days of corrections.
• Company analysis (99.99 zł + VAT): board salary vs dividend, CIT 9% / 19% vs Estonian CIT, sole-shareholder ZUS, private rental, comparison with a JDG, 30 days of corrections.
• Accounting office pack (599 zł + VAT): a shared pool of 10 JDG and 10 company analyses, staff accounts with roles, a client list, an event log and data export. Analyses do not expire.

Prices are one-off. There is no subscription.

Who uses it

• Freelancers and sole traders (JDG) choosing between skala, liniowy and ryczałt before filing or before switching
• Company owners and partners working out the salary-to-dividend split and whether the Estonian CIT is worth it
• Accounting offices and advisers who need a quick, sourced simulation for a client before a meeting

Frequently asked questions

Which is cheaper in Poland: skala, liniowy or ryczałt?

It depends on revenue, costs, the type of activity and family situation, and the health contribution often decides it rather than the tax rate. The scale usually wins at lower income and with joint filing or the child relief, the 19% flat tax at higher income, and ryczałt when costs are low. Ryczałt calculates all three on your numbers and shows the total burden side by side.

Is the calculator free?

Yes. Comparing skala, liniowy, ryczałt and companies with ZUS and the health contribution costs nothing, and the numbers you enter are not stored. Only the analyses that search reliefs and variants are paid.

How much does a paid analysis cost?

The personal analysis for a sole trader (JDG) is 9.99 zł + VAT (12.29 zł gross) and the company analysis is 99.99 zł + VAT (122.99 zł gross), one-off per analysis. The accounting office pack with 10 sole-trader and 10 company analyses is 599 zł + VAT, and its analyses do not expire. No subscription.

What does the sole-trader analysis check that the calculator does not?

It searches the reliefs and variants you are entitled to: the start-up relief, Mały ZUS Plus, preferential ZUS, the contribution holiday, IKZE and IP Box. It states the saving for each change, builds a next-year action plan with deadlines and lets you correct your data for 7 days.

Which rules does Ryczałt use?

The 2026 rules by default. Rates, thresholds and contribution bases come from ZUS, GUS, the Ministry of Finance, Monitor Polski and Dziennik Ustaw publications. 2027 values that have not been announced yet are marked as a forecast, and draft bills are not treated as law.

Does AI calculate the results?

No. Every amount comes from a deterministic, rule-based engine covered by tests, so the same case always gives the same result. A language model only explains the results and helps lay out an action plan.

When can I change my tax form in Poland?

File the change in CEIDG by the 20th day of the month after the month of your first revenue in the year, or by the end of the year if the first revenue comes in December. The chosen form applies for the whole tax year.

Does Ryczałt replace a tax adviser?

No. It simulates tax and contribution costs. Results are for information only and are not tax advice under the Polish Act on tax advisory services. Talk to a licensed tax adviser before making a decision.