The subject of the final paper refers to the lump-sum taxation of craftsmen. Today, a lump-sum craft is one of the most common ways when realizing a business idea and undertaking a business venture. There are lump-sum trades and crafts, the difference is that the flat-rate crafts are not in the value added tax system, i.e. the annual income does not exceed 40 thousand euros. The determination and payment of the lump sum tax is carried out at the very beginning of the operation of the craft, when the craftsman must independently estimate the amount receipts for the current year on the basis of an estimate. The annual lump-sum income and tax liability for crafts is determined by the Tax Administration through a decision. According to the calculated lump sum income, it is checked to which income class the craft belongs, and the annual income is calculated accordingly. flat-rate income tax. The monthly lump-sum income tax is calculated by dividing the total lump-sum income tax liability, after the reduction, by the number of months during which the activity of the craft was performed. In addition to income tax, the craftsman also has to pay contributions every month. The contributions that the craftsman must pay are contributions for pension insurance I pillar, contributions for pension insurance II pillar and contributions for health insurance. Mandatory contributions must be paid every month, no later than the 15th day of the month for the month that has passed, after which interest begins to be calculated.