Understand this route
Compare tax scale and flat-rate PIT by rules, deductions and consequences for your year.
What to do
1. Compare more than the rate: check deductions, joint taxation and other consequences.
2. Before changing the regime, check the official deadline and route for the year.
Compare the options
Tax scale
Compare it with linear tax through deductible costs, joint filing and reliefs that apply to your facts.
Linear tax
Check restrictions on reliefs and joint filing, and the health-contribution consequences.
Decision guidance
Do not choose by one rate: compare income, costs, family reliefs and future reporting, then verify the official tax route.