Taxes

How to choose a tax option in 2027

Tax scale, flat tax or lump-sum tax. A comparison for sole traders.

Published 1 min read

  • PIT
  • flat-rate tax
  • sole proprietorship

Your tax option sets both your income tax and your health contribution.

Tax scale

Good for lower incomes, because it includes the tax-free allowance.

Flat tax

A fixed 19 percent rate. It pays off at higher incomes.

Lump-sum tax

Tax on revenue, with no deductible costs. The rate depends on the type of business.

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