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Simplified tax "Income minus expenses" calculator ?

Enter revenue, deductible expenses under the scheme, and the tax rate. The calculator computes the tax base, the tax under the regular formula, and compares it with the minimum tax.

15% is the standard rate; some regions cut it to as low as 5% for certain activities — check your local rate

Result

Tax due

—

Tax base —
Tax under the regular formula —
Minimum tax (1% of revenue) —

Your inputs are stored in this browser, so everything is still here next time. Nothing is sent to a server.

This calculation is for informational purposes only and does not replace advice from a qualified professional. Formulas and rates may not fit your exact situation — double-check the figures before making decisions.

How it is calculated

Tax base = revenue − expenses. Tax under the regular formula = tax base × rate ÷ 100 (treated as zero if the base is negative).

This scheme always carries a minimum tax — 1% of total revenue for the period, without deducting expenses. It's due even in a loss-making year.

Tax due = the larger of the two: the regular-formula tax and the minimum tax. The gap between a paid minimum tax and the regular tax can be carried into future periods' expenses — that's a separate calculation, outside this tool.

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