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Under flat-rate tax, a statutory cost-ratio percentage is deducted from your revenue — the remainder is your tax base, on which tax is due.

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Annual revenue ceiling

Flat-rate taxation has an annual revenue ceiling. If you exceed it, a different tax form applies for the rest of the tax year — your accountant can advise on the details. Penzum flags it on the Dashboard and in the calculator when you’re approaching the ceiling.

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Tax types

As a flat-rate taxpayer, you need to account for:
  • SZJA — personal income tax
  • TB contribution — for full-time sole traders
  • Social contribution tax — for full-time sole traders
  • HIPA — local business tax (optional, if enabled)
Tax burdens differ for part-time sole traders — Penzum calculates based on your business type.

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Tax benefits

Certain life situations allow you to claim a tax benefit (e.g. for children, long-term illness, or first marriage). These can be set under Settings → Personal Details.