Advance payment of income tax – what is it and how to calculate it?

The obligation to make an advance payment of income tax applies to all entrepreneurs, accounting for their income on a general or flat tax basis. In 2022, the rules for settling PIT changed significantly, and in 2023 we had to deal with further – smaller, but still significant – modifications to the law. Familiarise yourself with the current state of the law!
Table of contents:

Correct accounting for income tax


When do you have to pay advance PIT?


When you have to pay advance income tax

Who is affected by advance income tax?


How to determine the amount of advance income tax?


Advance payment of income tax – general rules (tax scale)

Advance payment of income tax – calculator

Important!

Tax-reducing amount

Advance payment of income tax – flat tax

Important!

In the case of flat tax, the tax-reducing amount is not applied.

Advance payment of PIT income tax for employees

For an employee on an employment contract

For an employee on a contract of work or commission

Advance payment of PIT tax – registered lump sum

What if there are not enough funds to pay advance income tax?


Accessing company cash has never been so easy!

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