Polish entrepreneurs' linear tax becomes viable above ~170,000 zł income

Polish business owners can choose from linear tax, ryczałt (flat‑rate), or the general scale. The linear tax applies a fixed 19 % rate on income, but it is only advantageous once annual earnings exceed the point where the second tax bracket (32 %) begins. Experts place the profitability threshold for the linear tax between 150,000 zł and 200,000 zł, with many citing 170,000 zł‑200,000 zł as the realistic break‑even level. Average Polish entrepreneurs earn about 145,000 zł per year; those who opt for the linear tax typically have incomes around 374,000 zł, indicating they select this regime because of higher earnings, not the other way round. The linear tax limits certain deductions and joint filing options, which can shift the threshold upward for households where a spouse also earns income. Consequently, most small‑to‑medium enterprises continue to use the general scale or ryczałt, while higher‑earning firms gravitate toward the linear rate.