{"id":1315,"date":"2026-06-11T13:18:26","date_gmt":"2026-06-11T13:18:26","guid":{"rendered":"https:\/\/komatax.pl\/?p=1315"},"modified":"2026-08-18T11:55:42","modified_gmt":"2026-08-18T09:55:42","slug":"ryczalt-skala-czy-podatek-liniowy-co-wybrac-w-2026-roku","status":"publish","type":"post","link":"https:\/\/komatax.pl\/en\/ryczalt-skala-czy-podatek-liniowy-co-wybrac-w-2026-roku\/","title":{"rendered":"Rycza\u0142t, skala czy podatek liniowy, co wybra\u0107 w 2026 roku?"},"content":{"rendered":"<style>.kb-row-layout-id1315_618502-91 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1315_618502-91 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1315_618502-91 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1315_618502-91 > .kt-row-layout-overlay{opacity:0.60;}@media all and (max-width: 1024px){.kb-row-layout-id1315_618502-91 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1315_618502-91 > .kt-row-column-wrap{padding-top:60px;padding-bottom:60px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1315_618502-91 alignnone has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col{display:flex;}.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col,.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1315_7e11b5-a4{position:relative;}@media all and (max-width: 1024px){.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column1315_7e11b5-a4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1315_7e11b5-a4\"><div class=\"kt-inside-inner-col\"><div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/komatax.pl\/\">Strona g\u0142\u00f3wna<\/a><\/span> \u00bb <span class=\"breadcrumb_last\" aria-current=\"page\">Rycza\u0142t, skala czy podatek liniowy \u2013 co wybra\u0107 w 2026 roku?<\/span><\/span><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_887417-a0, .wp-block-kadence-advancedheading.kt-adv-heading1315_887417-a0[data-kb-block=\"kb-adv-heading1315_887417-a0\"]{max-width:1000px;margin-right:auto;margin-left:auto;padding-top:0px;margin-top:20px;text-align:center;font-size:62px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_887417-a0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_887417-a0[data-kb-block=\"kb-adv-heading1315_887417-a0\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_887417-a0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_887417-a0[data-kb-block=\"kb-adv-heading1315_887417-a0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1315_887417-a0, .wp-block-kadence-advancedheading.kt-adv-heading1315_887417-a0[data-kb-block=\"kb-adv-heading1315_887417-a0\"]{font-size:32px;}}<\/style>\n<h1 class=\"kt-adv-heading1315_887417-a0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_887417-a0\"><strong><strong><strong>Rycza\u0142t, skala czy podatek liniowy &#8211; co wybra\u0107 w 2026 roku?<\/strong><\/strong><\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id1315_837a51-64 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1315_837a51-64 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1315_837a51-64 > .kt-row-column-wrap{column-gap:60px;max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, calc(70% - ((60px * 1 )\/2)))minmax(0, calc(30% - ((60px * 1 )\/2)));}.kb-row-layout-id1315_837a51-64 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1315_837a51-64 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1315_837a51-64 > .kt-row-column-wrap{padding-top:60px;padding-bottom:60px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1315_837a51-64 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-left-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1315_12fcd8-37 > .kt-inside-inner-col,.kadence-column1315_12fcd8-37 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1315_12fcd8-37 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1315_12fcd8-37 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1315_12fcd8-37 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1315_12fcd8-37 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1315_12fcd8-37{position:relative;}@media all and (max-width: 1024px){.kadence-column1315_12fcd8-37 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1315_12fcd8-37 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1315_12fcd8-37\"><div class=\"kt-inside-inner-col\"><style>.kb-image1315_d526f5-84 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1315_d526f5-84 size-large kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/Artykul-nr-9-1024x538.webp\" alt=\"Ilustracja do artyku\u0142u: Rycza\u0142t, skala czy podatek liniowy, co wybra\u0107 w 2026 roku\" class=\"kb-img wp-image-1317\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/Artykul-nr-9-1024x538.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/Artykul-nr-9-300x158.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/Artykul-nr-9-768x403.webp 768w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/Artykul-nr-9.webp 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_8bfab7-70, .wp-block-kadence-advancedheading.kt-adv-heading1315_8bfab7-70[data-kb-block=\"kb-adv-heading1315_8bfab7-70\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_8bfab7-70 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_8bfab7-70[data-kb-block=\"kb-adv-heading1315_8bfab7-70\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_8bfab7-70 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_8bfab7-70[data-kb-block=\"kb-adv-heading1315_8bfab7-70\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_8bfab7-70 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_8bfab7-70\">Wyb\u00f3r formy opodatkowania to jedna z najwa\u017cniejszych decyzji finansowych, jak\u0105 podejmujesz jako przedsi\u0119biorca. Z\u0142a decyzja mo\u017ce kosztowa\u0107 Ci\u0119 kilka tysi\u0119cy z\u0142otych rocznie &#8211; dobra pozwoli te pieni\u0105dze zatrzyma\u0107 w firmie. Problem w tym, \u017ce \u017cadna forma nie jest uniwersalnie najlepsza: wszystko zale\u017cy od Twoich przychod\u00f3w, koszt\u00f3w, bran\u017cy i plan\u00f3w na przysz\u0142o\u015b\u0107.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_464c18-b9, .wp-block-kadence-advancedheading.kt-adv-heading1315_464c18-b9[data-kb-block=\"kb-adv-heading1315_464c18-b9\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_464c18-b9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_464c18-b9[data-kb-block=\"kb-adv-heading1315_464c18-b9\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_464c18-b9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_464c18-b9[data-kb-block=\"kb-adv-heading1315_464c18-b9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_464c18-b9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_464c18-b9\">Ten artyku\u0142 porz\u0105dkuje temat od podstaw: czym r\u00f3\u017cni\u0105 si\u0119 trzy g\u0142\u00f3wne formy opodatkowania, jak wp\u0142ywaj\u0105 na sk\u0142adk\u0119 zdrowotn\u0105, kiedy ka\u017cda z nich si\u0119 op\u0142aca i jak zmieni\u0107 form\u0119, je\u015bli obecna przesta\u0142a Ci s\u0142u\u017cy\u0107.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_5e68a2-11, .wp-block-kadence-advancedheading.kt-adv-heading1315_5e68a2-11[data-kb-block=\"kb-adv-heading1315_5e68a2-11\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_5e68a2-11 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_5e68a2-11[data-kb-block=\"kb-adv-heading1315_5e68a2-11\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_5e68a2-11 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_5e68a2-11[data-kb-block=\"kb-adv-heading1315_5e68a2-11\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_5e68a2-11 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_5e68a2-11\"><strong>Uwaga:<\/strong> Stawki podatkowe, progi i zasady obliczania sk\u0142adki zdrowotnej mog\u0105 ulec zmianie. Przed podj\u0119ciem decyzji zawsze weryfikuj aktualne przepisy lub skonsultuj si\u0119 z biurem rachunkowym.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_95ee29-88, .wp-block-kadence-advancedheading.kt-adv-heading1315_95ee29-88[data-kb-block=\"kb-adv-heading1315_95ee29-88\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_95ee29-88 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_95ee29-88[data-kb-block=\"kb-adv-heading1315_95ee29-88\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_95ee29-88 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_95ee29-88[data-kb-block=\"kb-adv-heading1315_95ee29-88\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading1315_95ee29-88 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_95ee29-88\">Spis tre\u015bci<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"#przeglad\">Trzy formy opodatkowania, szybki przegl\u0105d<\/a><\/li>\n\n\n\n<li><a href=\"#skala\">Skala podatkowa, dla kogo?<\/a><\/li>\n\n\n\n<li><a href=\"#liniowy\">Podatek liniowy, dla kogo?<\/a><\/li>\n\n\n\n<li><a href=\"#ryczalt\">Rycza\u0142t od przychod\u00f3w ewidencjonowanych, dla kogo?<\/a><\/li>\n\n\n\n<li><a href=\"#skladka\">Sk\u0142adka zdrowotna a forma opodatkowania<\/a><\/li>\n\n\n\n<li><a href=\"#porownanie\">Por\u00f3wnanie na konkretnych przyk\u0142adach<\/a><\/li>\n\n\n\n<li><a href=\"#jak-zmienic\">Kiedy i jak zmieni\u0107 form\u0119 opodatkowania<\/a><\/li>\n\n\n\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_db49d1-3f, .wp-block-kadence-advancedheading.kt-adv-heading1315_db49d1-3f[data-kb-block=\"kb-adv-heading1315_db49d1-3f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_db49d1-3f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_db49d1-3f[data-kb-block=\"kb-adv-heading1315_db49d1-3f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_db49d1-3f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_db49d1-3f[data-kb-block=\"kb-adv-heading1315_db49d1-3f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"przeglad\" class=\"kt-adv-heading1315_db49d1-3f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_db49d1-3f\"><strong><strong><strong>Trzy formy opodatkowania, szybki przegl\u0105d<\/strong><\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_99e8c7-ff, .wp-block-kadence-advancedheading.kt-adv-heading1315_99e8c7-ff[data-kb-block=\"kb-adv-heading1315_99e8c7-ff\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_99e8c7-ff mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_99e8c7-ff[data-kb-block=\"kb-adv-heading1315_99e8c7-ff\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_99e8c7-ff img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_99e8c7-ff[data-kb-block=\"kb-adv-heading1315_99e8c7-ff\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1315_99e8c7-ff wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_99e8c7-ff\"><strong><strong><strong><strong>Co maj\u0105 wsp\u00f3lnego, a co je r\u00f3\u017cni<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_7183a8-c5, .wp-block-kadence-advancedheading.kt-adv-heading1315_7183a8-c5[data-kb-block=\"kb-adv-heading1315_7183a8-c5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_7183a8-c5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_7183a8-c5[data-kb-block=\"kb-adv-heading1315_7183a8-c5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_7183a8-c5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_7183a8-c5[data-kb-block=\"kb-adv-heading1315_7183a8-c5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_7183a8-c5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_7183a8-c5\"><strong>Skala podatkowa<\/strong> &#8211; p\u0142acisz podatek od dochodu (przych\u00f3d minus koszty) wed\u0142ug progresywnych stawek: 12% do progu podatkowego (120 000 z\u0142 dochodu) i 32% powy\u017cej tej kwoty. Mo\u017cesz korzysta\u0107 z ulg i wsp\u00f3lnego rozliczenia z ma\u0142\u017conkiem.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_cf2211-e7, .wp-block-kadence-advancedheading.kt-adv-heading1315_cf2211-e7[data-kb-block=\"kb-adv-heading1315_cf2211-e7\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_cf2211-e7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_cf2211-e7[data-kb-block=\"kb-adv-heading1315_cf2211-e7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_cf2211-e7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_cf2211-e7[data-kb-block=\"kb-adv-heading1315_cf2211-e7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_cf2211-e7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_cf2211-e7\"><strong>Podatek liniowy<\/strong> &#8211; p\u0142acisz podatek od dochodu (przych\u00f3d minus koszty) wed\u0142ug sta\u0142ej stawki 19%, niezale\u017cnie od wysoko\u015bci zarobk\u00f3w. Brak prawa do wi\u0119kszo\u015bci ulg i wsp\u00f3lnego rozliczenia z ma\u0142\u017conkiem.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_99426e-b7, .wp-block-kadence-advancedheading.kt-adv-heading1315_99426e-b7[data-kb-block=\"kb-adv-heading1315_99426e-b7\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_99426e-b7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_99426e-b7[data-kb-block=\"kb-adv-heading1315_99426e-b7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_99426e-b7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_99426e-b7[data-kb-block=\"kb-adv-heading1315_99426e-b7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_99426e-b7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_99426e-b7\"><strong>Rycza\u0142t od przychod\u00f3w ewidencjonowanych<\/strong> &#8211; p\u0142acisz podatek od przychodu (bez odliczania koszt\u00f3w) wed\u0142ug stawki zale\u017cnej od bran\u017cy. Stawki wynosz\u0105 od 2% do 17%.<\/p>\n\n\n<style>.kb-table-container1315_6a4fd2-b9{overflow-x:auto;}.kb-table-container .kb-table1315_6a4fd2-b9 th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table1315_6a4fd2-b9 caption{text-align:center;}.kb-table-container .kb-table1315_6a4fd2-b9 td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table1315_6a4fd2-b9 tr:nth-of-type(odd){background-color:var(--global-palette8, #F7FAFC);}.kb-table-container .kb-table1315_6a4fd2-b9 td, .kb-table1315_6a4fd2-b9 th{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}@media all and (max-width: 1024px){.kb-table-container .kb-table1315_6a4fd2-b9 td, .kb-table1315_6a4fd2-b9 th{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}@media all and (max-width: 767px){.kb-table-container .kb-table1315_6a4fd2-b9 td, .kb-table1315_6a4fd2-b9 th{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}<\/style><div class=\"kb-table-container kb-table-container1315_6a4fd2-b9 wp-block-kadence-table\"><table class=\"kb-table kb-table1315_6a4fd2-b9\">\n<tr class=\"kb-table-row kb-table-row1315_a068a8-9c\">\n<td  class=\"kb-table-data kb-table-data1315_c4e5d0-4d\">\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_f572e1-df\">\n\n<p class=\"wp-block-paragraph\"><strong>Skala podatkowa<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_f13549-0a\">\n\n<p class=\"wp-block-paragraph\"><strong>Podatek liniowy<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_48633e-de\">\n\n<p class=\"wp-block-paragraph\"><strong>Rycza\u0142t<\/strong><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_9736e2-b5\">\n<td  class=\"kb-table-data kb-table-data1315_714e6f-77\">\n\n<p class=\"wp-block-paragraph\"><strong>Podstawa opodatkowania<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_50e010-0e\">\n\n<p class=\"wp-block-paragraph\">Doch\u00f3d<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_a64a34-64\">\n\n<p class=\"wp-block-paragraph\">Doch\u00f3d<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_a2bbb3-6a\">\n\n<p class=\"wp-block-paragraph\">Przych\u00f3d<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_075941-cf\">\n<td  class=\"kb-table-data kb-table-data1315_40bcec-ad\">\n\n<p class=\"wp-block-paragraph\"><strong>Stawka podatku<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_e3a2ba-c5\">\n\n<p class=\"wp-block-paragraph\">12% lub 32%<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_18a632-3d\">\n\n<p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_3b5202-d8\">\n\n<p class=\"wp-block-paragraph\">2%-17%<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_4c4c22-f4\">\n<td  class=\"kb-table-data kb-table-data1315_843512-d9\">\n\n<p class=\"wp-block-paragraph\"><strong>Koszty uzyskania<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_9e5789-2f\">\n\n<p class=\"wp-block-paragraph\">Tak<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_110896-40\">\n\n<p class=\"wp-block-paragraph\">Tak<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_13caec-f0\">\n\n<p class=\"wp-block-paragraph\">Nie<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_9f0bf7-53\">\n<td  class=\"kb-table-data kb-table-data1315_f4bd8e-82\">\n\n<p class=\"wp-block-paragraph\"><strong>Ulgi podatkowe<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_ac0af7-c5\">\n\n<p class=\"wp-block-paragraph\">Tak<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_2213d5-77\">\n\n<p class=\"wp-block-paragraph\">Cz\u0119\u015bciowo<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_a36dbc-d9\">\n\n<p class=\"wp-block-paragraph\">Nie<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_9d9719-9f\">\n<td  class=\"kb-table-data kb-table-data1315_5941e1-6d\">\n\n<p class=\"wp-block-paragraph\"><strong>Wsp\u00f3lne rozliczenie<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_6b2735-32\">\n\n<p class=\"wp-block-paragraph\">Tak<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_75d34e-26\">\n\n<p class=\"wp-block-paragraph\">Nie<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_7b3e73-e1\">\n\n<p class=\"wp-block-paragraph\">Nie<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_dc122f-f8, .wp-block-kadence-advancedheading.kt-adv-heading1315_dc122f-f8[data-kb-block=\"kb-adv-heading1315_dc122f-f8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_dc122f-f8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_dc122f-f8[data-kb-block=\"kb-adv-heading1315_dc122f-f8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_dc122f-f8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_dc122f-f8[data-kb-block=\"kb-adv-heading1315_dc122f-f8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"skala\" class=\"kt-adv-heading1315_dc122f-f8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_dc122f-f8\"><strong>Skala podatkowa, dla kogo?<\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_3dc0c5-18, .wp-block-kadence-advancedheading.kt-adv-heading1315_3dc0c5-18[data-kb-block=\"kb-adv-heading1315_3dc0c5-18\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_3dc0c5-18 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_3dc0c5-18[data-kb-block=\"kb-adv-heading1315_3dc0c5-18\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_3dc0c5-18 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_3dc0c5-18[data-kb-block=\"kb-adv-heading1315_3dc0c5-18\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1315_3dc0c5-18 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_3dc0c5-18\"><strong><strong><strong><strong><strong><strong>Jak dzia\u0142a skala podatkowa<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_74c84b-8b, .wp-block-kadence-advancedheading.kt-adv-heading1315_74c84b-8b[data-kb-block=\"kb-adv-heading1315_74c84b-8b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_74c84b-8b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_74c84b-8b[data-kb-block=\"kb-adv-heading1315_74c84b-8b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_74c84b-8b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_74c84b-8b[data-kb-block=\"kb-adv-heading1315_74c84b-8b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_74c84b-8b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_74c84b-8b\">Skala podatkowa to forma, od kt\u00f3rej wi\u0119kszo\u015b\u0107 przedsi\u0119biorc\u00f3w zaczyna dzia\u0142alno\u015b\u0107 i cz\u0119sto przy niej pozostaje zbyt d\u0142ugo lub wraca do niej bez kalkulacji. Podatek liczysz od dochodu: od przychodu odejmujesz koszty uzyskania przychodu, a od wyniku p\u0142acisz 12% (do progu 120 000 z\u0142 dochodu) lub 32% (powy\u017cej progu).<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_7836fa-41, .wp-block-kadence-advancedheading.kt-adv-heading1315_7836fa-41[data-kb-block=\"kb-adv-heading1315_7836fa-41\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_7836fa-41 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_7836fa-41[data-kb-block=\"kb-adv-heading1315_7836fa-41\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_7836fa-41 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_7836fa-41[data-kb-block=\"kb-adv-heading1315_7836fa-41\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_7836fa-41 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_7836fa-41\">Pr\u00f3g podatkowy oznacza, \u017ce dopiero zarobki powy\u017cej okre\u015blonej kwoty s\u0105 opodatkowane wy\u017csz\u0105 stawk\u0105. Poni\u017cej progu skala jest realnie bardzo atrakcyjna, szczeg\u00f3lnie w po\u0142\u0105czeniu z kwot\u0105 woln\u0105 od podatku, kt\u00f3ra obni\u017ca efektywne opodatkowanie przy ni\u017cszych dochodach.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_e868f6-e4, .wp-block-kadence-advancedheading.kt-adv-heading1315_e868f6-e4[data-kb-block=\"kb-adv-heading1315_e868f6-e4\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_e868f6-e4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_e868f6-e4[data-kb-block=\"kb-adv-heading1315_e868f6-e4\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_e868f6-e4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_e868f6-e4[data-kb-block=\"kb-adv-heading1315_e868f6-e4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1315_e868f6-e4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_e868f6-e4\"><strong><strong><strong><strong><strong><strong><strong>Zalety skali podatkowej<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_4235bb-59, .wp-block-kadence-advancedheading.kt-adv-heading1315_4235bb-59[data-kb-block=\"kb-adv-heading1315_4235bb-59\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_4235bb-59 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_4235bb-59[data-kb-block=\"kb-adv-heading1315_4235bb-59\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_4235bb-59 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_4235bb-59[data-kb-block=\"kb-adv-heading1315_4235bb-59\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_4235bb-59 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_4235bb-59\">Skala daje dost\u0119p do najwi\u0119kszej liczby ulg podatkowych: ulga na dziecko, ulga rehabilitacyjna, ulga na Internet, odliczenie darowizn. Mo\u017cesz te\u017c rozlicza\u0107 si\u0119 wsp\u00f3lnie z ma\u0142\u017conkiem, co przy du\u017cej r\u00f3\u017cnicy dochod\u00f3w mo\u017ce przynie\u015b\u0107 realne oszcz\u0119dno\u015bci.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_95230c-91, .wp-block-kadence-advancedheading.kt-adv-heading1315_95230c-91[data-kb-block=\"kb-adv-heading1315_95230c-91\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_95230c-91 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_95230c-91[data-kb-block=\"kb-adv-heading1315_95230c-91\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_95230c-91 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_95230c-91[data-kb-block=\"kb-adv-heading1315_95230c-91\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_95230c-91 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_95230c-91\">Skala jest te\u017c jedyn\u0105 form\u0105, w kt\u00f3rej masz prawo do pe\u0142nego odliczenia sk\u0142adek ZUS spo\u0142ecznych od dochodu i sk\u0142adki zdrowotnej (do okre\u015blonego limitu) od podatku.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_387831-79, .wp-block-kadence-advancedheading.kt-adv-heading1315_387831-79[data-kb-block=\"kb-adv-heading1315_387831-79\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_387831-79 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_387831-79[data-kb-block=\"kb-adv-heading1315_387831-79\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_387831-79 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_387831-79[data-kb-block=\"kb-adv-heading1315_387831-79\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1315_387831-79 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_387831-79\"><strong><strong><strong><strong><strong><strong><strong><strong>Dla kogo skala si\u0119 op\u0142aca<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_6d21d2-fe, .wp-block-kadence-advancedheading.kt-adv-heading1315_6d21d2-fe[data-kb-block=\"kb-adv-heading1315_6d21d2-fe\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_6d21d2-fe mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_6d21d2-fe[data-kb-block=\"kb-adv-heading1315_6d21d2-fe\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_6d21d2-fe img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_6d21d2-fe[data-kb-block=\"kb-adv-heading1315_6d21d2-fe\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_6d21d2-fe wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_6d21d2-fe\">Skala podatkowa jest zazwyczaj najlepsza gdy: Twoje dochody nie przekraczaj\u0105 progu podatkowego, masz wysokie koszty uzyskania przychodu, korzystasz z ulg (np. ulga na dzieci, wsp\u00f3lne rozliczenie z ma\u0142\u017conkiem) lub dopiero zaczynasz dzia\u0142alno\u015b\u0107 i nie jeste\u015b pewny poziomu dochod\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_991332-a7, .wp-block-kadence-advancedheading.kt-adv-heading1315_991332-a7[data-kb-block=\"kb-adv-heading1315_991332-a7\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_991332-a7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_991332-a7[data-kb-block=\"kb-adv-heading1315_991332-a7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_991332-a7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_991332-a7[data-kb-block=\"kb-adv-heading1315_991332-a7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_991332-a7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_991332-a7\">Skala przestaje si\u0119 op\u0142aca\u0107 w momencie, gdy regularnie przekraczasz pr\u00f3g podatkowy i nie masz mo\u017cliwo\u015bci skorzystania z ulg kompensuj\u0105cych wy\u017csze opodatkowanie.<\/p>\n\n\n<style>.kb-image1315_131b58-94:not(.kb-image-is-ratio-size) .kb-img, .kb-image1315_131b58-94.kb-image-is-ratio-size{padding-top:40px;}.kb-image1315_131b58-94 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1315_131b58-94 size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/21357-1.webp\" alt=\"Przedsi\u0119biorca analizuje formy opodatkowania, rycza\u0142t, skala podatkowa i podatek liniowy w 2026 roku\" class=\"kb-img wp-image-1324\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/21357-1.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/21357-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/21357-1-768x512.webp 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_62330f-a8, .wp-block-kadence-advancedheading.kt-adv-heading1315_62330f-a8[data-kb-block=\"kb-adv-heading1315_62330f-a8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_62330f-a8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_62330f-a8[data-kb-block=\"kb-adv-heading1315_62330f-a8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_62330f-a8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_62330f-a8[data-kb-block=\"kb-adv-heading1315_62330f-a8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"liniowy\" class=\"kt-adv-heading1315_62330f-a8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_62330f-a8\"><strong><strong><strong>Podatek liniowy, dla kogo?<\/strong><\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_0b4afd-dd, .wp-block-kadence-advancedheading.kt-adv-heading1315_0b4afd-dd[data-kb-block=\"kb-adv-heading1315_0b4afd-dd\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_0b4afd-dd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_0b4afd-dd[data-kb-block=\"kb-adv-heading1315_0b4afd-dd\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_0b4afd-dd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_0b4afd-dd[data-kb-block=\"kb-adv-heading1315_0b4afd-dd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_0b4afd-dd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_0b4afd-dd\"><strong><strong>Jak dzia\u0142a podatek liniowy<\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_0f0871-2f, .wp-block-kadence-advancedheading.kt-adv-heading1315_0f0871-2f[data-kb-block=\"kb-adv-heading1315_0f0871-2f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_0f0871-2f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_0f0871-2f[data-kb-block=\"kb-adv-heading1315_0f0871-2f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_0f0871-2f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_0f0871-2f[data-kb-block=\"kb-adv-heading1315_0f0871-2f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_0f0871-2f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_0f0871-2f\">Podatek liniowy to sta\u0142a stawka 19% od dochodu, niezale\u017cnie od tego ile zarabiasz. Nie ma prog\u00f3w, nie ma wy\u017cszej stawki przy wysokich dochodach. Dla przedsi\u0119biorc\u00f3w z du\u017cymi dochodami to cz\u0119sto oznacza znacznie ni\u017cszy podatek ni\u017c na skali, pod warunkiem \u017ce ich dochody regularnie przekraczaj\u0105 pr\u00f3g podatkowy.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_71ee07-bb, .wp-block-kadence-advancedheading.kt-adv-heading1315_71ee07-bb[data-kb-block=\"kb-adv-heading1315_71ee07-bb\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_71ee07-bb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_71ee07-bb[data-kb-block=\"kb-adv-heading1315_71ee07-bb\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_71ee07-bb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_71ee07-bb[data-kb-block=\"kb-adv-heading1315_71ee07-bb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_71ee07-bb wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_71ee07-bb\">Podobnie jak na skali, mo\u017cesz odlicza\u0107 koszty uzyskania przychodu, to wa\u017cna przewaga nad rycza\u0142tem.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_d0a73e-30, .wp-block-kadence-advancedheading.kt-adv-heading1315_d0a73e-30[data-kb-block=\"kb-adv-heading1315_d0a73e-30\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_d0a73e-30 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_d0a73e-30[data-kb-block=\"kb-adv-heading1315_d0a73e-30\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_d0a73e-30 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_d0a73e-30[data-kb-block=\"kb-adv-heading1315_d0a73e-30\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_d0a73e-30 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_d0a73e-30\"><strong><strong><strong>Czego nie mo\u017cesz na podatku liniowym<\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_32ff04-96, .wp-block-kadence-advancedheading.kt-adv-heading1315_32ff04-96[data-kb-block=\"kb-adv-heading1315_32ff04-96\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_32ff04-96 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_32ff04-96[data-kb-block=\"kb-adv-heading1315_32ff04-96\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_32ff04-96 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_32ff04-96[data-kb-block=\"kb-adv-heading1315_32ff04-96\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_32ff04-96 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_32ff04-96\">Podatek liniowy wi\u0105\u017ce si\u0119 z rezygnacj\u0105 z kilku przywilej\u00f3w. Tracisz prawo do wsp\u00f3lnego rozliczenia z ma\u0142\u017conkiem, nie mo\u017cesz korzysta\u0107 z ulgi na dzieci ani z kwoty wolnej od podatku w pe\u0142nym zakresie. Sk\u0142adk\u0119 zdrowotn\u0105 mo\u017cesz odlicza\u0107 od dochodu tylko do okre\u015blonego rocznego limitu.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_840ed9-ee, .wp-block-kadence-advancedheading.kt-adv-heading1315_840ed9-ee[data-kb-block=\"kb-adv-heading1315_840ed9-ee\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_840ed9-ee mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_840ed9-ee[data-kb-block=\"kb-adv-heading1315_840ed9-ee\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_840ed9-ee img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_840ed9-ee[data-kb-block=\"kb-adv-heading1315_840ed9-ee\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_840ed9-ee wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_840ed9-ee\"><strong><strong><strong><strong>Dla kogo podatek liniowy si\u0119 op\u0142aca<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_e95a18-4d, .wp-block-kadence-advancedheading.kt-adv-heading1315_e95a18-4d[data-kb-block=\"kb-adv-heading1315_e95a18-4d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_e95a18-4d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_e95a18-4d[data-kb-block=\"kb-adv-heading1315_e95a18-4d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_e95a18-4d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_e95a18-4d[data-kb-block=\"kb-adv-heading1315_e95a18-4d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_e95a18-4d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_e95a18-4d\">Podatek liniowy jest zazwyczaj najlepszym wyborem gdy: Twoje dochody regularnie i znacz\u0105co przekraczaj\u0105 pr\u00f3g podatkowy, masz wysokie koszty (bo mo\u017cesz je odlicza\u0107), nie korzystasz z ulg rodzinnych i nie rozliczasz si\u0119 wsp\u00f3lnie z ma\u0142\u017conkiem.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_5dfe00-6e, .wp-block-kadence-advancedheading.kt-adv-heading1315_5dfe00-6e[data-kb-block=\"kb-adv-heading1315_5dfe00-6e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_5dfe00-6e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_5dfe00-6e[data-kb-block=\"kb-adv-heading1315_5dfe00-6e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_5dfe00-6e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_5dfe00-6e[data-kb-block=\"kb-adv-heading1315_5dfe00-6e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_5dfe00-6e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_5dfe00-6e\">Podatek liniowy jest zazwyczaj najlepszym wyborem gdy: Twoje dochody regularnie i znacz\u0105co przekraczaj\u0105 pr\u00f3g podatkowy, masz wysokie koszty (bo mo\u017cesz je odlicza\u0107), nie korzystasz z ulg rodzinnych i nie rozliczasz si\u0119 wsp\u00f3lnie z ma\u0142\u017conkiem.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_cc9b61-52, .wp-block-kadence-advancedheading.kt-adv-heading1315_cc9b61-52[data-kb-block=\"kb-adv-heading1315_cc9b61-52\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_cc9b61-52 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_cc9b61-52[data-kb-block=\"kb-adv-heading1315_cc9b61-52\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_cc9b61-52 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_cc9b61-52[data-kb-block=\"kb-adv-heading1315_cc9b61-52\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_cc9b61-52 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_cc9b61-52\"><strong>Klasyczny profil<\/strong>: przedsi\u0119biorca B2B z bran\u017cy IT, konsulting, us\u0142ugi specjalistyczne, wysoki przych\u00f3d, umiarkowane koszty, bez ulg rodzinnych.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_868f16-79, .wp-block-kadence-advancedheading.kt-adv-heading1315_868f16-79[data-kb-block=\"kb-adv-heading1315_868f16-79\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_868f16-79 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_868f16-79[data-kb-block=\"kb-adv-heading1315_868f16-79\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_868f16-79 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_868f16-79[data-kb-block=\"kb-adv-heading1315_868f16-79\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"ryczalt\" class=\"kt-adv-heading1315_868f16-79 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_868f16-79\"><strong><strong>Rycza\u0142t od przychod\u00f3w ewidencjonowanych, dla kogo?<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_4c4083-e5, .wp-block-kadence-advancedheading.kt-adv-heading1315_4c4083-e5[data-kb-block=\"kb-adv-heading1315_4c4083-e5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_4c4083-e5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_4c4083-e5[data-kb-block=\"kb-adv-heading1315_4c4083-e5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_4c4083-e5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_4c4083-e5[data-kb-block=\"kb-adv-heading1315_4c4083-e5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_4c4083-e5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_4c4083-e5\"><strong>Jak dzia\u0142a rycza\u0142t<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_901a60-b1, .wp-block-kadence-advancedheading.kt-adv-heading1315_901a60-b1[data-kb-block=\"kb-adv-heading1315_901a60-b1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_901a60-b1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_901a60-b1[data-kb-block=\"kb-adv-heading1315_901a60-b1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_901a60-b1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_901a60-b1[data-kb-block=\"kb-adv-heading1315_901a60-b1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_901a60-b1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_901a60-b1\">Rycza\u0142t to podatek liczony od przychodu, bez mo\u017cliwo\u015bci odliczenia koszt\u00f3w. W zamian stawki s\u0105 znacznie ni\u017csze ni\u017c na skali czy liniowym, i tu tkwi ca\u0142y sekret jego atrakcyjno\u015bci.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_3e22ed-34, .wp-block-kadence-advancedheading.kt-adv-heading1315_3e22ed-34[data-kb-block=\"kb-adv-heading1315_3e22ed-34\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_3e22ed-34 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_3e22ed-34[data-kb-block=\"kb-adv-heading1315_3e22ed-34\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_3e22ed-34 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_3e22ed-34[data-kb-block=\"kb-adv-heading1315_3e22ed-34\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_3e22ed-34 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_3e22ed-34\">Je\u015bli prowadzisz dzia\u0142alno\u015b\u0107 z niskimi kosztami (us\u0142ugi intelektualne, programowanie, consulting, wolne zawody), rycza\u0142t mo\u017ce by\u0107 bardzo op\u0142acalny, bo p\u0142acisz ma\u0142y procent od ka\u017cdej z\u0142ot\u00f3wki przychodu, nie martwi\u0105c si\u0119 o dokumentowanie wydatk\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_28241d-7b, .wp-block-kadence-advancedheading.kt-adv-heading1315_28241d-7b[data-kb-block=\"kb-adv-heading1315_28241d-7b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_28241d-7b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_28241d-7b[data-kb-block=\"kb-adv-heading1315_28241d-7b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_28241d-7b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_28241d-7b[data-kb-block=\"kb-adv-heading1315_28241d-7b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_28241d-7b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_28241d-7b\"><strong>Stawki rycza\u0142tu wed\u0142ug bran\u017cy<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_eb7c57-89, .wp-block-kadence-advancedheading.kt-adv-heading1315_eb7c57-89[data-kb-block=\"kb-adv-heading1315_eb7c57-89\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_eb7c57-89 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_eb7c57-89[data-kb-block=\"kb-adv-heading1315_eb7c57-89\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_eb7c57-89 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_eb7c57-89[data-kb-block=\"kb-adv-heading1315_eb7c57-89\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_eb7c57-89 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_eb7c57-89\">Stawka, kt\u00f3r\u0105 zap\u0142acisz, zale\u017cy od rodzaju wykonywanej dzia\u0142alno\u015bci:<\/p>\n\n\n<style>.kb-table-container1315_c4b6bb-40{overflow-x:auto;}.kb-table-container .kb-table1315_c4b6bb-40 th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table1315_c4b6bb-40 caption{text-align:center;}.kb-table-container .kb-table1315_c4b6bb-40 td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table1315_c4b6bb-40 tr:nth-of-type(odd){background-color:var(--global-palette8, #F7FAFC);}.kb-table-container .kb-table1315_c4b6bb-40 td, .kb-table1315_c4b6bb-40 th{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}@media all and (max-width: 1024px){.kb-table-container .kb-table1315_c4b6bb-40 td, .kb-table1315_c4b6bb-40 th{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}@media all and (max-width: 767px){.kb-table-container .kb-table1315_c4b6bb-40 td, .kb-table1315_c4b6bb-40 th{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}<\/style><div class=\"kb-table-container kb-table-container1315_c4b6bb-40 wp-block-kadence-table\"><table class=\"kb-table kb-table1315_c4b6bb-40\">\n<tr class=\"kb-table-row kb-table-row1315_b7fe48-be\">\n<td  class=\"kb-table-data kb-table-data1315_81c8e9-69\">\n\n<p class=\"wp-block-paragraph\"><strong>Stawka<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_33f35a-0a\">\n\n<p class=\"wp-block-paragraph\"><strong>Przyk\u0142ady dzia\u0142alno\u015bci<\/strong><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_e36c5b-2e\">\n<td  class=\"kb-table-data kb-table-data1315_ef7855-ed\">\n\n<p class=\"wp-block-paragraph\">2% <\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_18b7bb-e8\">\n\n<p class=\"wp-block-paragraph\">Sprzeda\u017c towar\u00f3w handlowych<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_64a3ae-4d\">\n<td  class=\"kb-table-data kb-table-data1315_5cd8cd-eb\">\n\n<p class=\"wp-block-paragraph\">3%<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_385ca0-c3\">\n\n<p class=\"wp-block-paragraph\">Dzia\u0142alno\u015b\u0107 gastronomiczna, niekt\u00f3re us\u0142ugi<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_094631-d0\">\n<td  class=\"kb-table-data kb-table-data1315_f6b63c-bf\">\n\n<p class=\"wp-block-paragraph\">5,5%<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_1c6c79-c3\">\n\n<p class=\"wp-block-paragraph\">Roboty budowlane, produkcja<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_386850-18\">\n<td  class=\"kb-table-data kb-table-data1315_dda58f-86\">\n\n<p class=\"wp-block-paragraph\">8,5%<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_6b271e-e3\">\n\n<p class=\"wp-block-paragraph\">Us\u0142ugi, najem (do limitu)<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_669d5f-fb\">\n<td  class=\"kb-table-data kb-table-data1315_a53148-b6\">\n\n<p class=\"wp-block-paragraph\">10%<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_8dc63a-b7\">\n\n<p class=\"wp-block-paragraph\">Us\u0142ugi w zakresie kupna i sprzeda\u017cy nieruchomo\u015bci<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_01141f-64\">\n<td  class=\"kb-table-data kb-table-data1315_7d4c8e-b0\">\n\n<p class=\"wp-block-paragraph\">12%<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_8b0f0a-98\">\n\n<p class=\"wp-block-paragraph\">Us\u0142ugi IT (niekt\u00f3re), us\u0142ugi zwi\u0105zane z oprogramowaniem<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_31145b-c6\">\n<td  class=\"kb-table-data kb-table-data1315_a0ced4-3e\">\n\n<p class=\"wp-block-paragraph\">14%<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_32e001-8c\">\n\n<p class=\"wp-block-paragraph\">Us\u0142ugi medyczne, architektoniczne, in\u017cynierskie<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_860423-ed\">\n<td  class=\"kb-table-data kb-table-data1315_1f1938-e1\">\n\n<p class=\"wp-block-paragraph\">15%<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_61b29e-ee\">\n\n<p class=\"wp-block-paragraph\">Us\u0142ugi finansowe, po\u015brednictwo<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1315_872415-b2\">\n<td  class=\"kb-table-data kb-table-data1315_e1f8b3-e6\">\n\n<p class=\"wp-block-paragraph\">17%<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1315_8de117-2f\">\n\n<p class=\"wp-block-paragraph\">Wolne zawody (t\u0142umacze, aktorzy, niekt\u00f3rzy prawnicy)<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_f77f5f-31, .wp-block-kadence-advancedheading.kt-adv-heading1315_f77f5f-31[data-kb-block=\"kb-adv-heading1315_f77f5f-31\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_f77f5f-31 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_f77f5f-31[data-kb-block=\"kb-adv-heading1315_f77f5f-31\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_f77f5f-31 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_f77f5f-31[data-kb-block=\"kb-adv-heading1315_f77f5f-31\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_f77f5f-31 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_f77f5f-31\">Weryfikuj aktualn\u0105 klasyfikacj\u0119 swojej dzia\u0142alno\u015bci przed wyborem rycza\u0142tu, przyporz\u0105dkowanie do stawki bywa nieoczywiste i zale\u017cy od kodu PKD oraz faktycznie wykonywanej dzia\u0142alno\u015bci.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_3d0ce0-9c, .wp-block-kadence-advancedheading.kt-adv-heading1315_3d0ce0-9c[data-kb-block=\"kb-adv-heading1315_3d0ce0-9c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_3d0ce0-9c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_3d0ce0-9c[data-kb-block=\"kb-adv-heading1315_3d0ce0-9c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_3d0ce0-9c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_3d0ce0-9c[data-kb-block=\"kb-adv-heading1315_3d0ce0-9c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_3d0ce0-9c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_3d0ce0-9c\"><strong>Dla kogo rycza\u0142t si\u0119 op\u0142aca<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_8f55e2-13, .wp-block-kadence-advancedheading.kt-adv-heading1315_8f55e2-13[data-kb-block=\"kb-adv-heading1315_8f55e2-13\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_8f55e2-13 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_8f55e2-13[data-kb-block=\"kb-adv-heading1315_8f55e2-13\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_8f55e2-13 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_8f55e2-13[data-kb-block=\"kb-adv-heading1315_8f55e2-13\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_8f55e2-13 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_8f55e2-13\">Rycza\u0142t jest zazwyczaj najlepszym wyborem gdy: masz niskie koszty prowadzenia dzia\u0142alno\u015bci (poni\u017cej 20-30% przychodu), Twoja stawka rycza\u0142tu jest niska (2%-8,5%), masz wysokie przychody i chcesz prostoty rozlicze\u0144.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_6c8b4e-33, .wp-block-kadence-advancedheading.kt-adv-heading1315_6c8b4e-33[data-kb-block=\"kb-adv-heading1315_6c8b4e-33\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_6c8b4e-33 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_6c8b4e-33[data-kb-block=\"kb-adv-heading1315_6c8b4e-33\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_6c8b4e-33 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_6c8b4e-33[data-kb-block=\"kb-adv-heading1315_6c8b4e-33\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_6c8b4e-33 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_6c8b4e-33\">Rycza\u0142t przestaje si\u0119 op\u0142aca\u0107 gdy koszty s\u0105 wysokie, bo nie mo\u017cesz ich odliczy\u0107. Przy kosztach przekraczaj\u0105cych 40-50% przychodu zazwyczaj liniowy lub skala wychodz\u0105 korzystniej.<\/p>\n\n\n<style>.kb-image1315_3e0d26-1e .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1315_3e0d26-1e size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/128988-1.webp\" alt=\"Por\u00f3wnanie sk\u0142adki zdrowotnej przy r\u00f3\u017cnych formach opodatkowania, rycza\u0142t, skala podatkowa i podatek liniowy dla przedsi\u0119biorc\u00f3w\" class=\"kb-img wp-image-1326\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/128988-1.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/128988-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/128988-1-768x512.webp 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_942b4b-82, .wp-block-kadence-advancedheading.kt-adv-heading1315_942b4b-82[data-kb-block=\"kb-adv-heading1315_942b4b-82\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_942b4b-82 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_942b4b-82[data-kb-block=\"kb-adv-heading1315_942b4b-82\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_942b4b-82 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_942b4b-82[data-kb-block=\"kb-adv-heading1315_942b4b-82\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"skladka\" class=\"kt-adv-heading1315_942b4b-82 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_942b4b-82\"><strong><strong>Sk\u0142adka zdrowotna a forma opodatkowania<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_942a47-73, .wp-block-kadence-advancedheading.kt-adv-heading1315_942a47-73[data-kb-block=\"kb-adv-heading1315_942a47-73\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_942a47-73 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_942a47-73[data-kb-block=\"kb-adv-heading1315_942a47-73\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_942a47-73 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_942a47-73[data-kb-block=\"kb-adv-heading1315_942a47-73\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_942a47-73 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_942a47-73\"><strong>Dlaczego sk\u0142adka zdrowotna zmienia ca\u0142\u0105 kalkulacj\u0119<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_6ae08c-e5, .wp-block-kadence-advancedheading.kt-adv-heading1315_6ae08c-e5[data-kb-block=\"kb-adv-heading1315_6ae08c-e5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_6ae08c-e5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_6ae08c-e5[data-kb-block=\"kb-adv-heading1315_6ae08c-e5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_6ae08c-e5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_6ae08c-e5[data-kb-block=\"kb-adv-heading1315_6ae08c-e5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_6ae08c-e5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_6ae08c-e5\">Sk\u0142adka zdrowotna to element, kt\u00f3ry w ostatnich latach diametralnie zmieni\u0142 op\u0142acalno\u015b\u0107 poszczeg\u00f3lnych form opodatkowania. Jej wysoko\u015b\u0107 i zasady obliczania r\u00f3\u017cni\u0105 si\u0119 w zale\u017cno\u015bci od wybranej formy i cz\u0119sto to w\u0142a\u015bnie ona, a nie sama stawka podatkowa, decyduje o tym, kt\u00f3ra opcja jest korzystniejsza.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_1220b3-00, .wp-block-kadence-advancedheading.kt-adv-heading1315_1220b3-00[data-kb-block=\"kb-adv-heading1315_1220b3-00\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_1220b3-00 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_1220b3-00[data-kb-block=\"kb-adv-heading1315_1220b3-00\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_1220b3-00 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_1220b3-00[data-kb-block=\"kb-adv-heading1315_1220b3-00\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_1220b3-00 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_1220b3-00\"><strong>Sk\u0142adka zdrowotna na skali podatkowej<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_756658-a7, .wp-block-kadence-advancedheading.kt-adv-heading1315_756658-a7[data-kb-block=\"kb-adv-heading1315_756658-a7\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_756658-a7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_756658-a7[data-kb-block=\"kb-adv-heading1315_756658-a7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_756658-a7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_756658-a7[data-kb-block=\"kb-adv-heading1315_756658-a7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_756658-a7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_756658-a7\">Na skali podatkowej sk\u0142adka zdrowotna wynosi 9% podstawy wymiaru. Cz\u0119\u015b\u0107 z niej mo\u017cesz odliczy\u0107 od podatku do okre\u015blonego rocznego limitu. Przy niskich dochodach sk\u0142adka ma charakter minimalny &#8211; nie mo\u017ce by\u0107 ni\u017csza ni\u017c ustalona kwota minimalna, liczona od minimalnego wynagrodzenia.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_65132a-04, .wp-block-kadence-advancedheading.kt-adv-heading1315_65132a-04[data-kb-block=\"kb-adv-heading1315_65132a-04\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_65132a-04 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_65132a-04[data-kb-block=\"kb-adv-heading1315_65132a-04\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_65132a-04 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_65132a-04[data-kb-block=\"kb-adv-heading1315_65132a-04\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_65132a-04 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_65132a-04\">Sk\u0142adka zdrowotna na podatku liniowym<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_22258f-34, .wp-block-kadence-advancedheading.kt-adv-heading1315_22258f-34[data-kb-block=\"kb-adv-heading1315_22258f-34\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_22258f-34 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_22258f-34[data-kb-block=\"kb-adv-heading1315_22258f-34\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_22258f-34 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_22258f-34[data-kb-block=\"kb-adv-heading1315_22258f-34\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_22258f-34 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_22258f-34\">Na podatku liniowym sk\u0142adka zdrowotna wynosi 4,9% dochodu (nie mniej ni\u017c minimalna kwota). Mo\u017cesz odliczy\u0107 j\u0105 od dochodu (nie od podatku) do rocznego limitu okre\u015blonego w przepisach. To jeden z atut\u00f3w liniowego &#8211; ni\u017cszy procent sk\u0142adki zdrowotnej przy wysokich dochodach.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_7110ef-09, .wp-block-kadence-advancedheading.kt-adv-heading1315_7110ef-09[data-kb-block=\"kb-adv-heading1315_7110ef-09\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_7110ef-09 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_7110ef-09[data-kb-block=\"kb-adv-heading1315_7110ef-09\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_7110ef-09 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_7110ef-09[data-kb-block=\"kb-adv-heading1315_7110ef-09\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_7110ef-09 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_7110ef-09\"><strong>Sk\u0142adka zdrowotna na rycza\u0142cie<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_89823a-6a, .wp-block-kadence-advancedheading.kt-adv-heading1315_89823a-6a[data-kb-block=\"kb-adv-heading1315_89823a-6a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_89823a-6a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_89823a-6a[data-kb-block=\"kb-adv-heading1315_89823a-6a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_89823a-6a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_89823a-6a[data-kb-block=\"kb-adv-heading1315_89823a-6a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_89823a-6a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_89823a-6a\">Na rycza\u0142cie sk\u0142adka zdrowotna jest rycza\u0142towa &#8211; jej wysoko\u015b\u0107 zale\u017cy od przedzia\u0142u przychod\u00f3w rocznych, nie od faktycznego dochodu. To upraszcza planowanie, bo znasz koszt z g\u00f3ry, ale mo\u017ce by\u0107 niekorzystne gdy doch\u00f3d jest niski, a przychody wysokie.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_d77eb7-49, .wp-block-kadence-advancedheading.kt-adv-heading1315_d77eb7-49[data-kb-block=\"kb-adv-heading1315_d77eb7-49\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_d77eb7-49 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_d77eb7-49[data-kb-block=\"kb-adv-heading1315_d77eb7-49\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_d77eb7-49 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_d77eb7-49[data-kb-block=\"kb-adv-heading1315_d77eb7-49\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_d77eb7-49 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_d77eb7-49\"><strong>Uwaga:<\/strong> Zasady obliczania i odliczania sk\u0142adki zdrowotnej zmienia\u0142y si\u0119 kilkakrotnie w ostatnich latach. Przed wyborem formy opodatkowania zawsze weryfikuj aktualne stawki i limity z biurem rachunkowym.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_c9117b-6a, .wp-block-kadence-advancedheading.kt-adv-heading1315_c9117b-6a[data-kb-block=\"kb-adv-heading1315_c9117b-6a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_c9117b-6a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_c9117b-6a[data-kb-block=\"kb-adv-heading1315_c9117b-6a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_c9117b-6a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_c9117b-6a[data-kb-block=\"kb-adv-heading1315_c9117b-6a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"porownanie\" class=\"kt-adv-heading1315_c9117b-6a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_c9117b-6a\"><strong>Por\u00f3wnanie na konkretnych przyk\u0142adach<\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_61df63-a1, .wp-block-kadence-advancedheading.kt-adv-heading1315_61df63-a1[data-kb-block=\"kb-adv-heading1315_61df63-a1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_61df63-a1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_61df63-a1[data-kb-block=\"kb-adv-heading1315_61df63-a1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_61df63-a1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_61df63-a1[data-kb-block=\"kb-adv-heading1315_61df63-a1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1315_61df63-a1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_61df63-a1\"><strong>Przyk\u0142ad 1: Freelancer IT, przych\u00f3d 180 000 z\u0142 rocznie, koszty 15 000 z\u0142<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_4f58f9-2a, .wp-block-kadence-advancedheading.kt-adv-heading1315_4f58f9-2a[data-kb-block=\"kb-adv-heading1315_4f58f9-2a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_4f58f9-2a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_4f58f9-2a[data-kb-block=\"kb-adv-heading1315_4f58f9-2a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_4f58f9-2a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_4f58f9-2a[data-kb-block=\"kb-adv-heading1315_4f58f9-2a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_4f58f9-2a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_4f58f9-2a\">To typowy profil, przy kt\u00f3rym rycza\u0142t (stawka 12% dla niekt\u00f3rych us\u0142ug IT) lub podatek liniowy s\u0105 zazwyczaj korzystniejsze ni\u017c skala. Przy skali wysoki doch\u00f3d (165 000 z\u0142) oznacza wej\u015bcie w 32% pr\u00f3g. Przy liniowym p\u0142acisz sta\u0142e 19%. Przy rycza\u0142cie &#8211; 12% od przychodu, bez odliczania koszt\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_da2c72-82, .wp-block-kadence-advancedheading.kt-adv-heading1315_da2c72-82[data-kb-block=\"kb-adv-heading1315_da2c72-82\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_da2c72-82 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_da2c72-82[data-kb-block=\"kb-adv-heading1315_da2c72-82\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_da2c72-82 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_da2c72-82[data-kb-block=\"kb-adv-heading1315_da2c72-82\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_da2c72-82 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_da2c72-82\">Kt\u00f3ra forma wygra? Zale\u017cy od dok\u0142adnej stawki rycza\u0142tu dla Twojego rodzaju us\u0142ug IT oraz aktualnych zasad sk\u0142adki zdrowotnej. To w\u0142a\u015bnie dlatego kalkulacja powinna uwzgl\u0119dnia\u0107 oba podatki i sk\u0142adk\u0119 \u0142\u0105cznie.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_b9857d-b5, .wp-block-kadence-advancedheading.kt-adv-heading1315_b9857d-b5[data-kb-block=\"kb-adv-heading1315_b9857d-b5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_b9857d-b5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_b9857d-b5[data-kb-block=\"kb-adv-heading1315_b9857d-b5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_b9857d-b5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_b9857d-b5[data-kb-block=\"kb-adv-heading1315_b9857d-b5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1315_b9857d-b5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_b9857d-b5\"><strong>Przyk\u0142ad 2: Budowlaniec, przych\u00f3d 120 000 z\u0142 rocznie, koszty 60 000 z\u0142<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_ce34cf-51, .wp-block-kadence-advancedheading.kt-adv-heading1315_ce34cf-51[data-kb-block=\"kb-adv-heading1315_ce34cf-51\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_ce34cf-51 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_ce34cf-51[data-kb-block=\"kb-adv-heading1315_ce34cf-51\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_ce34cf-51 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_ce34cf-51[data-kb-block=\"kb-adv-heading1315_ce34cf-51\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_ce34cf-51 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_ce34cf-51\">Wysokie koszty to argument przeciwko rycza\u0142towi &#8211; nie mo\u017cesz ich odliczy\u0107. Doch\u00f3d 60 000 z\u0142 mie\u015bci si\u0119 poni\u017cej progu podatkowego, wi\u0119c skala z 12% stawk\u0105 i dost\u0119pem do ulg jest tutaj silnym kandydatem. Liniowy przy takim dochodzie rzadko si\u0119 op\u0142aca.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_e7b0b4-5e, .wp-block-kadence-advancedheading.kt-adv-heading1315_e7b0b4-5e[data-kb-block=\"kb-adv-heading1315_e7b0b4-5e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_e7b0b4-5e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_e7b0b4-5e[data-kb-block=\"kb-adv-heading1315_e7b0b4-5e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_e7b0b4-5e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_e7b0b4-5e[data-kb-block=\"kb-adv-heading1315_e7b0b4-5e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1315_e7b0b4-5e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_e7b0b4-5e\"><strong>Przyk\u0142ad 3: Lekarz\/specjalista, przych\u00f3d 300 000 z\u0142, koszty 20 000 z\u0142<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_99d1f9-1d, .wp-block-kadence-advancedheading.kt-adv-heading1315_99d1f9-1d[data-kb-block=\"kb-adv-heading1315_99d1f9-1d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_99d1f9-1d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_99d1f9-1d[data-kb-block=\"kb-adv-heading1315_99d1f9-1d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_99d1f9-1d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_99d1f9-1d[data-kb-block=\"kb-adv-heading1315_99d1f9-1d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_99d1f9-1d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_99d1f9-1d\">Przy bardzo wysokich dochodach i niskich kosztach rycza\u0142t (stawka 14% dla us\u0142ug medycznych) lub podatek liniowy (19%) wypadaj\u0105 zazwyczaj korzystniej ni\u017c skala z 32% stawk\u0105 dla nadwy\u017cki. Kluczowa jest tu sk\u0142adka zdrowotna, kt\u00f3ra przy rycza\u0142cie jest rycza\u0142towa, a przy liniowym &#8211; proporcjonalna do dochodu.<\/p>\n\n\n<style>.kb-image1315_70b2b9-91 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1315_70b2b9-91 size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/15918-1.webp\" alt=\"Konsultacja z biurem rachunkowym w sprawie wyboru formy opodatkowania, rycza\u0142t, skala czy podatek liniowy dla JDG\" class=\"kb-img wp-image-1338\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/15918-1.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/15918-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/15918-1-768x512.webp 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_b5b8f2-83, .wp-block-kadence-advancedheading.kt-adv-heading1315_b5b8f2-83[data-kb-block=\"kb-adv-heading1315_b5b8f2-83\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_b5b8f2-83 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_b5b8f2-83[data-kb-block=\"kb-adv-heading1315_b5b8f2-83\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_b5b8f2-83 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_b5b8f2-83[data-kb-block=\"kb-adv-heading1315_b5b8f2-83\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"jak-zmienic\" class=\"kt-adv-heading1315_b5b8f2-83 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_b5b8f2-83\"><strong>Kiedy i jak zmieni\u0107 form\u0119 opodatkowania<\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_2bccee-e5, .wp-block-kadence-advancedheading.kt-adv-heading1315_2bccee-e5[data-kb-block=\"kb-adv-heading1315_2bccee-e5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_2bccee-e5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_2bccee-e5[data-kb-block=\"kb-adv-heading1315_2bccee-e5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_2bccee-e5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_2bccee-e5[data-kb-block=\"kb-adv-heading1315_2bccee-e5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1315_2bccee-e5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_2bccee-e5\"><strong>Termin na zmian\u0119 formy opodatkowania<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_538655-cd, .wp-block-kadence-advancedheading.kt-adv-heading1315_538655-cd[data-kb-block=\"kb-adv-heading1315_538655-cd\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_538655-cd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_538655-cd[data-kb-block=\"kb-adv-heading1315_538655-cd\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_538655-cd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_538655-cd[data-kb-block=\"kb-adv-heading1315_538655-cd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_538655-cd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_538655-cd\">Zmian\u0119 formy opodatkowania mo\u017cesz zg\u0142osi\u0107 raz w roku &#8211; do 20. dnia miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu, w kt\u00f3rym uzyska\u0142e\u015b pierwszy przych\u00f3d w danym roku. W praktyce dla wi\u0119kszo\u015bci przedsi\u0119biorc\u00f3w termin ten wypada w lutym (je\u015bli pierwszy przych\u00f3d pojawi si\u0119 w styczniu).<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_54d93f-02, .wp-block-kadence-advancedheading.kt-adv-heading1315_54d93f-02[data-kb-block=\"kb-adv-heading1315_54d93f-02\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_54d93f-02 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_54d93f-02[data-kb-block=\"kb-adv-heading1315_54d93f-02\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_54d93f-02 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_54d93f-02[data-kb-block=\"kb-adv-heading1315_54d93f-02\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_54d93f-02 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_54d93f-02\">Je\u015bli przegapisz termin, zmiana wejdzie w \u017cycie dopiero od nast\u0119pnego roku podatkowego. Dlatego decyzj\u0119 warto podj\u0105\u0107 jeszcze przed ko\u0144cem roku &#8211; nie w lutym w po\u015bpiechu.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_6fd6e8-ea, .wp-block-kadence-advancedheading.kt-adv-heading1315_6fd6e8-ea[data-kb-block=\"kb-adv-heading1315_6fd6e8-ea\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_6fd6e8-ea mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_6fd6e8-ea[data-kb-block=\"kb-adv-heading1315_6fd6e8-ea\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_6fd6e8-ea img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_6fd6e8-ea[data-kb-block=\"kb-adv-heading1315_6fd6e8-ea\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1315_6fd6e8-ea wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_6fd6e8-ea\"><strong>Jak zg\u0142osi\u0107 zmian\u0119<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_d3d07a-c0, .wp-block-kadence-advancedheading.kt-adv-heading1315_d3d07a-c0[data-kb-block=\"kb-adv-heading1315_d3d07a-c0\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_d3d07a-c0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_d3d07a-c0[data-kb-block=\"kb-adv-heading1315_d3d07a-c0\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_d3d07a-c0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_d3d07a-c0[data-kb-block=\"kb-adv-heading1315_d3d07a-c0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_d3d07a-c0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_d3d07a-c0\">Zmian\u0119 formy opodatkowania zg\u0142aszasz przez aktualizacj\u0119 wpisu w CEIDG (Centralnej Ewidencji i Informacji o Dzia\u0142alno\u015bci Gospodarczej). Mo\u017cesz to zrobi\u0107 online przez ceidg.gov.pl, przez ePUAP lub osobi\u015bcie w urz\u0119dzie gminy. Zmiana w CEIDG automatycznie trafia do urz\u0119du skarbowego.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_e8d4bb-dd, .wp-block-kadence-advancedheading.kt-adv-heading1315_e8d4bb-dd[data-kb-block=\"kb-adv-heading1315_e8d4bb-dd\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_e8d4bb-dd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_e8d4bb-dd[data-kb-block=\"kb-adv-heading1315_e8d4bb-dd\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_e8d4bb-dd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_e8d4bb-dd[data-kb-block=\"kb-adv-heading1315_e8d4bb-dd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1315_e8d4bb-dd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_e8d4bb-dd\"><strong>Kiedy zmiana jest niemo\u017cliwa<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_9e67f7-1e, .wp-block-kadence-advancedheading.kt-adv-heading1315_9e67f7-1e[data-kb-block=\"kb-adv-heading1315_9e67f7-1e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_9e67f7-1e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_9e67f7-1e[data-kb-block=\"kb-adv-heading1315_9e67f7-1e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_9e67f7-1e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_9e67f7-1e[data-kb-block=\"kb-adv-heading1315_9e67f7-1e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_9e67f7-1e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_9e67f7-1e\">Nie mo\u017cesz wybra\u0107 rycza\u0142tu je\u015bli: wykonujesz dzia\u0142alno\u015b\u0107, kt\u00f3ra jest wykluczona z rycza\u0142tu (np. niekt\u00f3re wolne zawody na rzecz by\u0142ego pracodawcy w ramach tych samych czynno\u015bci co przy umowie o prac\u0119), lub przekroczy\u0142e\u015b limit przychod\u00f3w uprawniaj\u0105cy do rycza\u0142tu w poprzednim roku.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_cb087c-f4, .wp-block-kadence-advancedheading.kt-adv-heading1315_cb087c-f4[data-kb-block=\"kb-adv-heading1315_cb087c-f4\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_cb087c-f4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_cb087c-f4[data-kb-block=\"kb-adv-heading1315_cb087c-f4\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_cb087c-f4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_cb087c-f4[data-kb-block=\"kb-adv-heading1315_cb087c-f4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading1315_cb087c-f4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_cb087c-f4\">Podsumowanie<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_f0b225-68, .wp-block-kadence-advancedheading.kt-adv-heading1315_f0b225-68[data-kb-block=\"kb-adv-heading1315_f0b225-68\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_f0b225-68 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_f0b225-68[data-kb-block=\"kb-adv-heading1315_f0b225-68\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_f0b225-68 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_f0b225-68[data-kb-block=\"kb-adv-heading1315_f0b225-68\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_f0b225-68 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_f0b225-68\">Nie ma jednej najlepszej formy opodatkowania dla wszystkich. W\u0142a\u015bciwy wyb\u00f3r zale\u017cy od kombinacji Twoich przychod\u00f3w, koszt\u00f3w, sytuacji rodzinnej i plan\u00f3w biznesowych, a ka\u017cdego roku warto t\u0119 decyzj\u0119 weryfikowa\u0107, bo przepisy si\u0119 zmieniaj\u0105, a firma ro\u015bnie.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_1afb3b-d1, .wp-block-kadence-advancedheading.kt-adv-heading1315_1afb3b-d1[data-kb-block=\"kb-adv-heading1315_1afb3b-d1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_1afb3b-d1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_1afb3b-d1[data-kb-block=\"kb-adv-heading1315_1afb3b-d1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_1afb3b-d1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_1afb3b-d1[data-kb-block=\"kb-adv-heading1315_1afb3b-d1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_1afb3b-d1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_1afb3b-d1\"><strong>Trzy pytania, kt\u00f3re warto sobie zada\u0107 przed wyborem:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Jakie s\u0105 moje realne koszty prowadzenia dzia\u0142alno\u015bci w stosunku do przychodu? Je\u015bli niskie &#8211; rycza\u0142t mo\u017ce by\u0107 atrakcyjny.<\/li>\n\n\n\n<li>Czy moje dochody regularnie przekraczaj\u0105 pr\u00f3g podatkowy? Je\u015bli tak &#8211; liniowy lub rycza\u0142t zazwyczaj wypadaj\u0105 lepiej ni\u017c skala.<\/li>\n\n\n\n<li>Czy korzystam z ulg podatkowych lub rozliczam si\u0119 z ma\u0142\u017conkiem? Je\u015bli tak &#8211; skala jest cz\u0119sto nie do zast\u0105pienia.<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_6b7ea6-92, .wp-block-kadence-advancedheading.kt-adv-heading1315_6b7ea6-92[data-kb-block=\"kb-adv-heading1315_6b7ea6-92\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_6b7ea6-92 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_6b7ea6-92[data-kb-block=\"kb-adv-heading1315_6b7ea6-92\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_6b7ea6-92 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_6b7ea6-92[data-kb-block=\"kb-adv-heading1315_6b7ea6-92\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_6b7ea6-92 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_6b7ea6-92\">Kalkulacja powinna uwzgl\u0119dnia\u0107 nie tylko stawk\u0119 podatku, ale te\u017c sk\u0142adk\u0119 zdrowotn\u0105 i ZUS &#8211; bo to \u0142\u0105czne obci\u0105\u017cenie decyduje o tym, ile realnie zostaje w kieszeni.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_b14646-89, .wp-block-kadence-advancedheading.kt-adv-heading1315_b14646-89[data-kb-block=\"kb-adv-heading1315_b14646-89\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_b14646-89 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_b14646-89[data-kb-block=\"kb-adv-heading1315_b14646-89\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_b14646-89 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_b14646-89[data-kb-block=\"kb-adv-heading1315_b14646-89\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"faq\" class=\"kt-adv-heading1315_b14646-89 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_b14646-89\">FAQ, Najcz\u0119\u015bciej zadawane pytania<\/h2>\n\n\n<style>.kt-accordion-id1315_dde152-e2 .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:20px;}.kt-accordion-id1315_dde152-e2 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id1315_dde152-e2 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);color:var(--global-palette4, #2D3748);padding-top:13px;padding-right:13px;padding-bottom:13px;padding-left:20px;}.kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}.kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:var(--global-palette1, #3182CE);}.kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id1315_dde152-e2 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1315_dde152-e2 .kt-blocks-accordion-header:focus-visible{color:var(--global-palette1, #3182CE);background:var(--global-palette8, #F7FAFC);border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion--visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}.kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger{background:var(--global-palette1, #3182CE);}.kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette8, #F7FAFC);}.kt-accordion-id1315_dde152-e2 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1315_dde152-e2 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:var(--global-palette9, #ffffff);}.kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1315_dde152-e2:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}@media all and (max-width: 1024px){.kt-accordion-id1315_dde152-e2 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}}@media all and (max-width: 1024px){.kt-accordion-id1315_dde152-e2 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.kt-accordion-id1315_dde152-e2 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1315_dde152-e2 .kt-blocks-accordion-header:focus-visible{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}@media all and (max-width: 1024px){.kt-accordion-id1315_dde152-e2 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1315_dde152-e2 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}@media all and (max-width: 767px){.kt-accordion-id1315_dde152-e2 .kt-accordion-inner-wrap{display:block;}.kt-accordion-id1315_dde152-e2 .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:20px;}.kt-accordion-id1315_dde152-e2 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}.kt-accordion-id1315_dde152-e2 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);}.kt-accordion-id1315_dde152-e2 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1315_dde152-e2 .kt-blocks-accordion-header:focus-visible{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1315_dde152-e2 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1315_dde152-e2 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id1315_dde152-e2 kt-accordion-has-9-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-basic kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane1315_1588ff-3b\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>1. Czy mog\u0119 w ci\u0105gu roku zmieni\u0107 form\u0119 opodatkowania?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1315_2261b9-50, .wp-block-kadence-advancedheading.kt-adv-heading1315_2261b9-50[data-kb-block=\"kb-adv-heading1315_2261b9-50\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_2261b9-50 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_2261b9-50[data-kb-block=\"kb-adv-heading1315_2261b9-50\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_2261b9-50 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_2261b9-50[data-kb-block=\"kb-adv-heading1315_2261b9-50\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_2261b9-50 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_2261b9-50\">Co do zasady nie &#8211; forma opodatkowania obowi\u0105zuje przez ca\u0142y rok podatkowy. Wyj\u0105tkiem jest likwidacja i ponowne otwarcie dzia\u0142alno\u015bci, ale to rozwi\u0105zanie skrajne. Dlatego decyzja powinna by\u0107 przemy\u015blana przed pocz\u0105tkiem roku lub przed pierwszym przychodem w danym roku.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane1315_f23d5f-27\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>2. Czy rycza\u0142t op\u0142aca si\u0119 przy wysokich kosztach?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1315_8038f8-c6, .wp-block-kadence-advancedheading.kt-adv-heading1315_8038f8-c6[data-kb-block=\"kb-adv-heading1315_8038f8-c6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_8038f8-c6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_8038f8-c6[data-kb-block=\"kb-adv-heading1315_8038f8-c6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_8038f8-c6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_8038f8-c6[data-kb-block=\"kb-adv-heading1315_8038f8-c6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_8038f8-c6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_8038f8-c6\">Rzadko. Rycza\u0142t liczysz od przychodu bez mo\u017cliwo\u015bci odliczenia koszt\u00f3w. Je\u015bli Twoje koszty stanowi\u0105 wi\u0119cej ni\u017c 30-40% przychodu, zazwyczaj liniowy lub skala pozwalaj\u0105 zap\u0142aci\u0107 mniej podatku \u0142\u0105cznie. Dok\u0142adna granica zale\u017cy od stawki rycza\u0142tu &#8211; im ni\u017csza stawka, tym wy\u017csze koszty mog\u0105 j\u0105 pokona\u0107.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane1315_ada229-0f\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>3. Czy mog\u0119 wybra\u0107 r\u00f3\u017cne formy opodatkowania dla r\u00f3\u017cnych \u017ar\u00f3de\u0142 przychodu?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1315_928bab-14, .wp-block-kadence-advancedheading.kt-adv-heading1315_928bab-14[data-kb-block=\"kb-adv-heading1315_928bab-14\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_928bab-14 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_928bab-14[data-kb-block=\"kb-adv-heading1315_928bab-14\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_928bab-14 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_928bab-14[data-kb-block=\"kb-adv-heading1315_928bab-14\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_928bab-14 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_928bab-14\">Je\u015bli prowadzisz kilka dzia\u0142alno\u015bci w ramach jednej JDG, obowi\u0105zuje jedna forma opodatkowania dla wszystkich. Je\u015bli masz odr\u0119bne firmy (np. sp\u00f3\u0142k\u0119 i JDG), ka\u017cda mo\u017ce by\u0107 opodatkowana inaczej.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane1315_926cb0-92\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>4. Co z podatkiem liniowym a ulga na dzieci?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1315_39f0d3-12, .wp-block-kadence-advancedheading.kt-adv-heading1315_39f0d3-12[data-kb-block=\"kb-adv-heading1315_39f0d3-12\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_39f0d3-12 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_39f0d3-12[data-kb-block=\"kb-adv-heading1315_39f0d3-12\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_39f0d3-12 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_39f0d3-12[data-kb-block=\"kb-adv-heading1315_39f0d3-12\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_39f0d3-12 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_39f0d3-12\">Na podatku liniowym nie mo\u017cesz skorzysta\u0107 z ulgi na dzieci (ulgi prorodzinnej). Je\u015bli ulga ta jest dla Ciebie istotna finansowo, skala podatkowa mo\u017ce okaza\u0107 si\u0119 korzystniejsza mimo wy\u017cszej nominalnej stawki przy przekroczeniu progu.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-7 kt-pane1315_32df5a-90\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>5. Jak biuro rachunkowe mo\u017ce pom\u00f3c w wyborze formy opodatkowania?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1315_aea939-f1, .wp-block-kadence-advancedheading.kt-adv-heading1315_aea939-f1[data-kb-block=\"kb-adv-heading1315_aea939-f1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_aea939-f1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_aea939-f1[data-kb-block=\"kb-adv-heading1315_aea939-f1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_aea939-f1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_aea939-f1[data-kb-block=\"kb-adv-heading1315_aea939-f1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_aea939-f1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_aea939-f1\">Biuro rachunkowe mo\u017ce przeprowadzi\u0107 symulacj\u0119 na podstawie Twoich danych &#8211; przychod\u00f3w z poprzednich lat, prognoz na bie\u017c\u0105cy rok, struktury koszt\u00f3w i sytuacji rodzinnej. Taka analiza pokazuje konkretn\u0105 r\u00f3\u017cnic\u0119 w z\u0142ot\u00f3wkach dla ka\u017cdej formy i uwzgl\u0119dnia aktualne przepisy dotycz\u0105ce sk\u0142adki zdrowotnej.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-8 kt-pane1315_76e9eb-4b\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>6. Czy mog\u0119 wybra\u0107 rycza\u0142t, je\u015bli \u015bwiadcz\u0119 us\u0142ugi dla by\u0142ego pracodawcy?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1315_d454e4-55, .wp-block-kadence-advancedheading.kt-adv-heading1315_d454e4-55[data-kb-block=\"kb-adv-heading1315_d454e4-55\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_d454e4-55 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_d454e4-55[data-kb-block=\"kb-adv-heading1315_d454e4-55\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_d454e4-55 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_d454e4-55[data-kb-block=\"kb-adv-heading1315_d454e4-55\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_d454e4-55 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_d454e4-55\">To zale\u017cy od okoliczno\u015bci. Generalnie rycza\u0142t jest niedost\u0119pny, je\u015bli w roku podatkowym lub poprzednim \u015bwiadczy\u0142e\u015b na rzecz by\u0142ego pracodawcy us\u0142ugi odpowiadaj\u0105ce czynno\u015bciom z umowy o prac\u0119. Je\u015bli zakres us\u0142ug jest inny ni\u017c praca etatowa &#8211; zakaz mo\u017ce nie mie\u0107 zastosowania. Warto zweryfikowa\u0107 to z biurem rachunkowym przed z\u0142o\u017ceniem wniosku.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n<style>.kadence-column1315_8a40f2-ab > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);}.kadence-column1315_8a40f2-ab > .kt-inside-inner-col,.kadence-column1315_8a40f2-ab > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1315_8a40f2-ab > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1315_8a40f2-ab > .kt-inside-inner-col{flex-direction:column;}.kadence-column1315_8a40f2-ab > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1315_8a40f2-ab > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1315_8a40f2-ab{position:relative;}.kadence-column1315_8a40f2-ab, .kt-inside-inner-col > .kadence-column1315_8a40f2-ab:not(.specificity){margin-top:40px;}@media all and (max-width: 1024px){.kadence-column1315_8a40f2-ab > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1315_8a40f2-ab > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1315_8a40f2-ab\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1315_1fd28a-fd, .wp-block-kadence-advancedheading.kt-adv-heading1315_1fd28a-fd[data-kb-block=\"kb-adv-heading1315_1fd28a-fd\"]{padding-top:20px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_1fd28a-fd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_1fd28a-fd[data-kb-block=\"kb-adv-heading1315_1fd28a-fd\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_1fd28a-fd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_1fd28a-fd[data-kb-block=\"kb-adv-heading1315_1fd28a-fd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1315_1fd28a-fd, .wp-block-kadence-advancedheading.kt-adv-heading1315_1fd28a-fd[data-kb-block=\"kb-adv-heading1315_1fd28a-fd\"]{font-size:14px;}}<\/style>\n<p class=\"kt-adv-heading1315_1fd28a-fd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_1fd28a-fd\"><em>Informacje zawarte w artykule maj\u0105 charakter og\u00f3lnoedukacyjny i nie stanowi\u0105 porady prawnej ani podatkowej. W sprawach indywidualnych skonsultuj si\u0119 z doradc\u0105 podatkowym lub radc\u0105 prawnym.<\/em><br><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n<style>#wrapper.site{overflow:clip;}.kadence-column1315_589ad5-1e{--kb-section-setting-offset:20px;}.kadence-column1315_589ad5-1e > .kt-inside-inner-col,.kadence-column1315_589ad5-1e > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1315_589ad5-1e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1315_589ad5-1e > .kt-inside-inner-col{flex-direction:column;}.kadence-column1315_589ad5-1e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1315_589ad5-1e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1315_589ad5-1e{position:relative;}@media all and (max-width: 1024px){.kadence-column1315_589ad5-1e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1315_589ad5-1e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1315_589ad5-1e kb-section-is-sticky\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id1315_ca417c-4b > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1315_ca417c-4b > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1315_ca417c-4b > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1315_ca417c-4b > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1315_ca417c-4b > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1315_ca417c-4b > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1315_ca417c-4b alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1315_aa8978-be > .kt-inside-inner-col{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kadence-column1315_aa8978-be > .kt-inside-inner-col,.kadence-column1315_aa8978-be > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column1315_aa8978-be > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1315_aa8978-be > .kt-inside-inner-col{flex-direction:column;}.kadence-column1315_aa8978-be > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1315_aa8978-be > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1315_aa8978-be{position:relative;}@media all and (max-width: 1024px){.kadence-column1315_aa8978-be > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1315_aa8978-be > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1315_aa8978-be\"><div class=\"kt-inside-inner-col\"><style>.kb-image1315_3695ab-ec .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1315_3695ab-ec size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-port34\"><img loading=\"lazy\" decoding=\"async\" width=\"690\" height=\"1024\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1.webp\" alt=\"Zesp\u00f3\u0142 KoMa Tax, profesjonalne ksi\u0119gowe oferuj\u0105ce us\u0142ugi ksi\u0119gowe, kadrowe i doradztwo podatkowe dla firm\" class=\"kb-img wp-image-42\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1.webp 690w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1-202x300.webp 202w\" sizes=\"auto, (max-width: 690px) 100vw, 690px\" \/><\/div><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column1315_e1c206-b9 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column1315_e1c206-b9 > .kt-inside-inner-col,.kadence-column1315_e1c206-b9 > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column1315_e1c206-b9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1315_e1c206-b9 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1315_e1c206-b9 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1315_e1c206-b9 > .kt-inside-inner-col{background-color:var(--global-palette2, #2B6CB0);}.kadence-column1315_e1c206-b9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1315_e1c206-b9{position:relative;}@media all and (max-width: 1024px){.kadence-column1315_e1c206-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1315_e1c206-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1315_e1c206-b9\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1315_18a29f-d5, .wp-block-kadence-advancedheading.kt-adv-heading1315_18a29f-d5[data-kb-block=\"kb-adv-heading1315_18a29f-d5\"]{text-align:center;font-size:32px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_18a29f-d5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_18a29f-d5[data-kb-block=\"kb-adv-heading1315_18a29f-d5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_18a29f-d5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_18a29f-d5[data-kb-block=\"kb-adv-heading1315_18a29f-d5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1315_18a29f-d5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_18a29f-d5\">Potrzebujesz wsparcia?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1315_4e7b81-a6, .wp-block-kadence-advancedheading.kt-adv-heading1315_4e7b81-a6[data-kb-block=\"kb-adv-heading1315_4e7b81-a6\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_4e7b81-a6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_4e7b81-a6[data-kb-block=\"kb-adv-heading1315_4e7b81-a6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_4e7b81-a6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_4e7b81-a6[data-kb-block=\"kb-adv-heading1315_4e7b81-a6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1315_4e7b81-a6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_4e7b81-a6\">Pomagamy przedsi\u0119biorcom uporz\u0105dkowa\u0107 ksi\u0119gowo\u015b\u0107 i formalno\u015bci zwi\u0105zane z prowadzeniem firmy.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns1315_d865d3-0b{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns1315_d865d3-0b .kt-button{font-weight:normal;font-style:normal;}.kt-btns1315_d865d3-0b .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1315_d865d3-0b .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1315_d865d3-0b .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1315_d865d3-0b .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1315_d865d3-0b .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1315_d865d3-0b .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1315_d865d3-0b .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1315_d865d3-0b\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn1315_7ddd89-cd.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn1315_7ddd89-cd kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-inherit kt-btn-has-text-true kt-btn-has-svg-false wp-block-button__link wp-block-kadence-singlebtn\" href=\"https:\/\/komatax.pl\/kontakt\/\"><span class=\"kt-btn-inner-text\">Skontaktuj si\u0119 z nami<\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<!-- LM-BLOG-CTA -->\n<style>.kb-row-layout-id1315_913945-96 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1315_913945-96 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1315_913945-96 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1315_913945-96 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1315_913945-96 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1315_913945-96 > .kt-row-column-wrap{padding-top:60px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1315_913945-96 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1315_6bc9e3-d2 > .kt-inside-inner-col,.kadence-column1315_6bc9e3-d2 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1315_6bc9e3-d2 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1315_6bc9e3-d2 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1315_6bc9e3-d2 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1315_6bc9e3-d2 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1315_6bc9e3-d2{position:relative;}@media all and (max-width: 1024px){.kadence-column1315_6bc9e3-d2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1315_6bc9e3-d2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1315_6bc9e3-d2\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1315_11a6a7-d2, .wp-block-kadence-advancedheading.kt-adv-heading1315_11a6a7-d2[data-kb-block=\"kb-adv-heading1315_11a6a7-d2\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1315_11a6a7-d2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1315_11a6a7-d2[data-kb-block=\"kb-adv-heading1315_11a6a7-d2\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1315_11a6a7-d2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1315_11a6a7-d2[data-kb-block=\"kb-adv-heading1315_11a6a7-d2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1315_11a6a7-d2, .wp-block-kadence-advancedheading.kt-adv-heading1315_11a6a7-d2[data-kb-block=\"kb-adv-heading1315_11a6a7-d2\"]{text-align:left!important;}}<\/style>\n<h2 class=\"kt-adv-heading1315_11a6a7-d2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1315_11a6a7-d2\">Potrzebujesz ksi\u0119gowego?<\/h2>\n\n\n<style>.kb-row-layout-id1315_413b4b-56 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1315_413b4b-56 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1315_413b4b-56 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);}.kb-row-layout-id1315_413b4b-56 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1315_413b4b-56 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}.kb-row-layout-id1315_413b4b-56 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1315_413b4b-56 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}@media all and (max-width: 1024px){.kb-row-layout-id1315_413b4b-56 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1315_413b4b-56 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1315_413b4b-56 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1315_413b4b-56 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1315_d93197-a3 > .kt-inside-inner-col,.kadence-column1315_d93197-a3 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1315_d93197-a3 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1315_d93197-a3 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1315_d93197-a3 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1315_d93197-a3 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1315_d93197-a3{position:relative;}@media all and (max-width: 1024px){.kadence-column1315_d93197-a3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1315_d93197-a3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1315_d93197-a3\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-link-wrap{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-link-wrap:hover{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette8, #F7FAFC);}.kt-info-box1315_ad1aa3-9d .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box1315_ad1aa3-9d .kt-info-svg-icon-flip, .kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-number{font-size:30px;}.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-media{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-radius:200px;overflow:hidden;border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px;}.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-media-container{margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1315_ad1aa3-9d .kt-infobox-textcontent h3.kt-blocks-info-box-title{font-size:23px;}.wp-block-kadence-infobox.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-text{padding-top:0px;padding-bottom:0px;padding-left:0px;}.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-learnmore{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-radius:10px;border-width:0px 0px 0px 0px;padding-top:7px;padding-right:21px;padding-bottom:7px;padding-left:21px;margin-top:20px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}@media all and (max-width: 1024px){.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}}@media all and (max-width: 1024px){.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}}@media all and (max-width: 767px){.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-link-wrap{text-align:left;box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1315_ad1aa3-9d .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}}<\/style>\n<div class=\"wp-block-kadence-infobox kt-info-box1315_ad1aa3-9d\"><a href=\"https:\/\/komatax.pl\/biuro-rachunkowe-legionowo\/\" class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-left kb-info-mobile-halign-left\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-kb-custom-377 kt-info-svg-icon\"><svg 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0\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h3 class=\"kt-blocks-info-box-title\">Biuro w Legionowie<\/h3><p class=\"kt-blocks-info-box-text\">ul. Piotra Wysockiego 4\/7, tel. 503 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Legionowa, Jab\u0142onny, Wieliszewa i Serocka.<br><span class=\"lm-card-cta\">Zobacz biuro w Legionowie \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column1315_054055-44 > .kt-inside-inner-col,.kadence-column1315_054055-44 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1315_054055-44 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1315_054055-44 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1315_054055-44 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1315_054055-44 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1315_054055-44{position:relative;}@media all and (max-width: 1024px){.kadence-column1315_054055-44 > 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Kijowska 7\/4, tel. 883 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Pragi, Targ\u00f3wka i Bia\u0142o\u0142\u0119ki.<br><span class=\"lm-card-cta\">Zobacz biuro na Pradze \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Rycza\u0142t, skala czy podatek liniowy &#8211; co wybra\u0107 w 2026 roku? Wyb\u00f3r formy opodatkowania to&#8230;<\/p>","protected":false},"author":1,"featured_media":1317,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[2],"tags":[],"class_list":["post-1315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rozliczenia-i-podatki-w-praktyce"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rycza\u0142t, skala czy liniowy, co wybra\u0107 w 2026? | KoMa Tax<\/title>\n<meta name=\"description\" content=\"Rycza\u0142t, skala podatkowa czy podatek liniowy, kt\u00f3ra forma opodatkowania jest najlepsza dla Twojej firmy w 2026 roku? 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