FOP tax calculator
Taxes for sole proprietors on the simplified system (groups 1-4)
Parameters
5% of income
Group 3: 5% of income (without VAT). ESV is mandatory.
Total taxes per month
4260 zł
Tax
2500 zł
ESV (22%)
1760 zł
Net income
45 740 zł
Income50 000 zł
Rate5% of income
Tax−2500 zł
ESV−1760 zł
Effective rate8,52%
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Kalkulator podatku FOP
Calculate taxes for a sole proprietor on the simplified system. Group 1: fixed rate by location; group 2: 20% of minimum wage; group 3: 5% of income; group 4: 0.5% minimum wage per hectare. Social contribution is 22% of minimum wage monthly. Useful for FOPs planning their tax burden.