Tax Advance Payment for Sole Proprietors 2026 - How to Calculate
How to prepare the tax advance payment for sole proprietors: what data to collect, how to close the month, and how to connect with SAF-T, ZUS, and annual settlement.
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The tax advance payment is not just a single calculation done at month-end. It's a control point for your entire sole proprietor accounting process.
What makes a good tax advance payment
Before calculating anything, you need closed data for the period:
- All invoices issued and received
- Bank statements reconciled
- Social Insurance contributions paid
- Health insurance contribution calculated
Calculation by taxation form
Lump-sum 12%
Tax advance = (Revenue - Social ZUS - 50% health) x 12%
Flat tax 19%
Tax advance = (Revenue - Expenses - Social ZUS - Health deduction) x 19%
Progressive scale
Tax advance = (Revenue - Expenses - Social ZUS) x 12% or 32% - tax-free credit
Payment deadline
20th of the month following the reporting period. For December: 20 January.
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Wypróbuj za darmoZastrzeżenie: This article is for informational purposes only and does not constitute tax or legal advice. If in doubt, consult a tax advisor or accountant. Tax regulations may change.