Poorest taxpayers under 10k PLN face nearly 60% public burden from taxes and ZUS. Millionaires over 1M PLN pay lowest 20.4% burden. Low-income entrepreneurs hit over 100% or infinite burden from fixed ZUS on zero income. 10-20k PLN group drops to 24% burden dominated by pensioners paying only PIT and health. Rich use 19% linear tax on business or PIT-38 investments not subject to ZUS. Average linear tax filer earns 231k PLN, business owners 2M PLN. Gini coefficient 0.53 with zeros matches some African countries. Excluding 1.2M zero-income taxpayers Gini falls to 0.51. Fixed ZUS crushes low-income self-employed while negligible for high earners. 5.4M taxpayers in 10-20k bracket mostly retirees. 260k use PIT-38 for 19% tax on investments. Mały ZUS to aid 175k low-income entrepreneurs by cutting 600M PLN contributions. Most file single PIT form, 91 use five.