Income taxes
Flat tax: what is it?
19% income tax on non-agricultural business income
The flat tax is a fixed 19% rate on business income, with no brackets. Advances are due by the 20th and the annual return is PIT-36L.
Key answers
- What it is
- A form of taxation of income from non-agricultural business at a fixed rate of 19%, regardless of its amount (art. 30c(1) of the PIT Act). Income is revenue minus costs from the ledger; you can reduce it by, among others, social security contributions and health insurance contributions paid in the year, up to an annual limit (art. 30c(2)). There is no tax-reducing amount.
- Who it affects
- Entrepreneurs running a non-agricultural business who choose this form (art. 9a(2)). They may keep books in KPiR or as accounting books.
- When
- You notify the choice in writing by the 20th day of the month after the month of your first revenue in the year, and the choice also applies in the following years until you change it (art. 9a(2) and (2b)). Advances are paid by the 20th for the previous month, or quarterly if you are a small taxpayer or starting a business (art. 44(3g) and (6)). The PIT-36L return is filed from 15 February to 30 April (art. 45(1) and (1a)).
- Where
- You file the statement with the head of the tax office, and the PIT-36L return usually electronically (e-Urząd Skarbowy, e-Deklaracje).
How it works in Zaksio
Zaksio prepares a PIT-36L draft from the ledger data, for your accountant's review, and reminds you of advance deadlines.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
Source: PIT Act, art. 9a, 30c, 44, 45
