What form of taxation to choose in 2025?

🖊️ We have already written that taxpayers will soon have to choose the appropriate form of taxation

In our newsletter we carefully analyze what will be beneficial for taxpayers.

📈 Flat tax

One option is a flat tax, which is 19% and does not change with income. This solution is particularly profitable for people exceeding the first threshold of the tax scale (PLN 120,000 per year), because they avoid the 32% tax.

The most important rules of the flat tax:

🔸 Income is taxed at a flat rate of 19%.

🔸 No possibility of joint settlement with a spouse or taking advantage of child tax relief.

🔸 The taxpayer cannot provide services to the former employer in the first year after employment.

🔸 Possibility of deducting ZUS and health insurance contributions (up to PLN 12,900).

🔸 Some reliefs, e.g. research and development, IP BOX, thermal modernization, remain available.

The flat tax may be beneficial for entrepreneurs with high incomes, but the lack of reliefs and the need to account separately for income from other sources should be taken into account.

📊 Tax scale 2025 – who is it beneficial for?

Tax scale rules:

🔸 Income up to PLN 120,000 – 12% tax, above this amount – 32%.

🔸 The tax-free amount is PLN 30,000.

🔸 Possibility of settling with your spouse or as a single parent.

The tax base is income (revenues minus costs).

Health insurance contribution is 9% of income.

Possibility of using tax reliefs, e.g. for children, internet, thermal modernization or research and development.

Profitable for entrepreneurs with income up to PLN 120,000 who want to benefit from tax relief and joint settlement with their spouse.

🔀 Lump sum tax on revenues recorded in 2025 – when is it worth it?

Profitable for companies with high revenues and low costs of obtaining revenues. Tax is paid on revenue, without the possibility of deducting costs.

The flat-rate tax can be chosen by entrepreneurs whose revenues in 2024 did not exceed PLN 8,569,200. It cannot be used by people providing services to a former or current employer. Tax rates depend on the type of activity and range from 2% to 17%.

Taxpayers keep simplified accounting and settle the tax in the PIT-28 declaration by April 30. The health insurance contribution is fixed and depends on the income:

up to PLN 60,000 – PLN 461.66,

60-300 thousand PLN – 769.43 PLN,

above PLN 300,000 – PLN 1,384.97 per month.

The flat rate can be reduced by, among other things , losses from previous years, insurance premiums and selected reliefs . This is a beneficial solution for companies with predictable revenues and low costs, enabling better financial planning.