Table shows current lump-sum tax rates used in Poland depending on type of activity (PKWiU codes).

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Polish lump-sum tax rates and who may use them#

Tax rate	Description - who it concerns
17%	Applied to freelancers. Services must be performed personally (without employing people who perform activities related to the essence of the profession). The rate may be used, for example, by translators, attorneys, notaries, legal advisers, statutory auditors, accountants, insurance agents, agents offering supplementary insurance, reinsurance brokers, insurance brokers, tax advisers, restructuring advisors, securities brokers, investment advisers, company agents investment and patent attorneys.
15%	Reproduction of computer information carriers (PKWiU 18.20.30.0), brokerage services in the sale of motorcycles and their parts and accessories (PKWiU 45.40.40.0), intermediation services in wholesale sales (PKWiU Grupa 46.1), parking services (PKWiU 52.21.24.0), radio-taxi call center support services. (PKWiU Ex 52.21.29.0), marine and coastal pilotage services. (PKWiU Ex 52.22.13.0), pilotage services in inland waterways. (PKWiU Ex 52.22.14.0), storage and storage services for liquids and gases (PKWiU 52.10.12.0), goods warehousing and storage services in free zones (PKWiU Ex 52.10.19.0), licensing services related to the purchase of rights to books, brochures, leaflets, maps, etc. (PKWiU 58.11.60.0), licensing services related to the acquisition of rights to use lists and lists (e.g. address, telephone) (PKWiU 58.12.30.0), services related to the sale of advertising space in lists and lists (e.g. address, telephone) (PKWiU 58.12.40.0), licensing services related to the acquisition of rights to magazines and other periodicals (PKWiU 58.14.40.0), licensing services related to the acquisition of rights to other printed products (PKWiU 58.19.30.0), licensing services related to the acquisition of rights to use computer games (PKWiU 58.21.40.0), licensing services related to the acquisition of rights to use computer programs (PKWiU 58.29.50.0), services related to broadcasting free and subscription programs (PKWiU Division 60), data processing services (PKWiU Ex 63.11.1), Internet video streaming services (PKWiU 59.11.25.0), Internet audio streaming services (PKWiU 59.20.36.0), news agency services (PKWiU 63.91.1), other information services not elsewhere classified (PKWiU 63.99), financial and insurance services (other than freelance services) (PKWiU Section K), real estate services provided on behalf of (PKWiU 68.3), legal, accounting and tax advisory services, other than those provided as part of freelance professions (PKWiU Division 69), head office services, management consultancy services, except fish market management consultancy services, other than professional services. (PKWiU Ex department 70), advertising services, market research and public opinion research services (PKWiU group 73), photography services (PKWiU 74.2), translation and interpreting services, other than freelance services (PKWiU 74.30), employment related services. (PKWiU department 78), services provided by tour operators, travel brokers and agents as well as other booking and related services (PKWiU Division 79), detective and security services, except for works related to the installation of fire and anti-burglary systems with subsequent monitoring, (PKWiU Department 80), real estate services performed on request, consisting in, inter alia, maintaining order in buildings, controlling heating, ventilation and air-conditioning systems, performing minor repairs (PKWiU 81.10.10.0), pest disinfection and control (PKWiU 81.29.11.0), business support services, not elsewhere classified (PKWiU 82.9), call center services (PKWiU 82.20.10.0), duplication services (PKWiU 82.19.11.0), services related to the organization of congresses, fairs and exhibitions (PKWiU 82.30), social assistance services without accommodation. (PKWiU Ex department 88), cultural and entertainment services (PKWiU group 90), sports, entertainment and recreation services (PKWiU group 93).
14%	Services: in the field of health care (PKWiU group 86), architectural and engineering, research and technical analysis services (PKWiU group 71), for specialist design (PKWiU 74.1).
12%	Services: related to the issuing of: computer game packages (PKWiU ex 58.21.10.0), excluding online publishing of computer games, system software packages (PKWiU 58.29.1), application software packages (PKWiU 58.29.2), computer software downloaded from the Internet (PKWiU ex 58.29.3), excluding downloading software on-line, related to consultancy in the field of computer hardware (PKWiU 62.02.10.0), related to the software (PKWiU ex 62.01.1), included in the grouping "Originals of computer software" (PKWiU 62.01.2), related to software consulting (PKWiU ex 62.02), in the field of software installation (PKWiU ex 62.09.20.0), related to network and IT systems management (PKWiU 62.03.1).
10%	Real estate purchase and sale services for own account (PKWiU 68.10.1).
8% / 12,5%	8% rate for income up to 100,000 PLN and 12.5% for a part of the income above 100,000 PLN. Services: related to the publishing of computer game packages, with the exception of on-line publishing of computer games (PKWiU Ex 58.21.10.0), related to the release of system software packages (PKWiU 58.29.1), related to the release of application software packages. (PKWiU 58.29.2), related to the publishing of computer software downloaded from the Internet, excluding on-line software downloads. (PKWiU Ex 58.29.3), related to computer hardware consultancy (PKWiU 62.02.10.0), related to the software (PKWiU Ex 62.01.1), included in the grouping “Originals of computer software” (PKWiU 62.01.2), related to software consulting (PKWiU Ex 62.02), in terms of software installation (PKWiU Ex 62.09.20.0), related to network and IT systems management (PKWiU 62.03.1).
8.5%	Revenue from the provision of education services (PKWiU department 85), fire-fighting and fire prevention services (PKWiU 84.25.11.0), services consisting in the production of objects (products) from the material entrusted by the ordering party, commission obtained by a commission agent on the basis of a commission contract, commission obtained by a press distributor on the basis of a press distribution agreement, revenues from service activities, including revenues from catering activities in the sale of beverages with an alcohol content above 1.5%, services related to the operation of libraries, archives, museums and other cultural services (PKWiU department 91), the revenues referred to in Art. 14 sec. 2 point 12 of the Personal Tax Income (PIT) Act - received compensation for damages related to assets related to the conducted business activity or running special departments of agricultural production.
5.5%	Income from manufacturing activities, construction works or in the field of cargo transportation using a fleet of vehicles with a capacity of more than 2 tons, commissions obtained from commercial activities in the sale of single-use public transport tickets, stamps for monthly tickets, postage stamps, tokens and magnetic cards for vending machines, revenues, inter alia, from the sale of certificates of origin for remuneration received by entities involved in the production of electricity from renewable energy sources.
3%	Catering activity, except for revenues from the sale of beverages with an alcohol content exceeding 1.5%, service activities in the field of trade, providing services related to animal production, activities of sea and lagoon fishermen in the sale of fish and other raw materials from their own catches, with the exception of the sale of canned goods and preserves of fish and other raw materials from the catch, the revenues referred to in Art. 14 sec. 2 points 2, 5-10 and 19-22 of the Personal Income Tax (PIT) Act, e.g. subsidies, interest on funds in cash accounts, disposal for consideration of movable assets used in non-agricultural economic activity, even if they were withdrawn from this economic activity prior to the sale, and between the first day of the month following the month in which the asset was withdrawn from activity and the date of its sale no more than six years, being: fixed assets subject to inclusion in the list of fixed assets and intangible assets, the items of property referred to in Art. 22d paragraph. 1 of the Income Tax Act, with the exception of components whose initial value, determined in accordance with Art. 22g of the Income Tax Act, does not exceed 1,500 PLN, assets which, due to the expected period of use equal to or shorter than one year, have not been included in fixed assets or intangible assets, sale of movable assets of the enterprise in the estate for consideration.
2%	Revenue from the sale of plant and animal products from own cultivation, breeding or rearing, processed in a way other than industrial.

Some facts#

The lump-sum tax is one of the taxation method that entrepreneurs can choose for their business activities in Poland.
Lump-sum tax is, next to the tax card the easiest way of taxation. It is intended rather for simple types of activities, e.g. performed in person.
The amount of the lump-sum tax depends only on the sale value (e.g. 8.5% of the tax charged on each haircut in the hairdressing salon).
The tax rate depends on the type of goods or services sold.
In general lump-sum tax rates are lower than in other taxation models, however we can't deduct costs (e.g. electricity invoices).
The current lump-sum rate and rules telling who can use them can be found in lump-sum tax on certain income earned by natural persons act.

Nowy Ład 2022 (en: New Deal)#

At the beginning of 2022 polish government introduced many changes in the tax system. The package of changes was politically promoted by the then ruling party Law and Justice party (polish: Prawo i Sprawiedliwość, PiS) under the name Nowy Ład (en: New Deal), Polish Ład (en: Polish Order) or sometimes Nowy Polski Ład (en: New Polish Order).
The changes introduced from January 1, 2022 include:
- increasing tax-free amount to 30 000 PLN,
- raising the tax threshold for persons using general rules to 120 000 PLN,
- the health insurance contribution for the self-employed is not constant anymore (polish: NFZ) - instead of the flat-fee paid by all entrepreneurs, new health contribution depends on the income earned/revenues and the selected taxation form,
- because social insurance contributions (polish: ZUS) for the self-employed may vary from month to month, entrepreneurs need to submit a ZUS DRA declaration every month beginning from 2022,
- persons who pay taxes according to the tax scale can no longer deduct the health insurance contribution from the tax,
- new lump-sum tax rates were introduced,
- new entrepreneurs can't use the tax card anymore (the simplest form of taxation),
- the introduction of the so-called middle class relief aimed to reduce extra cost of increased health insurance for selected social groups.
Government said that Nowy Ład simplifies the polish tax system, as well as reduces the effective tax on people earning less at the expense of people with higher income. Jarosław Kaczyński (leader of the then ruling Law and Justice party) in an interview for the Interia portal said in October 2021 that people living with cunning may lose on Nowy Ład. In January 2022, the television presenter Krzysztof Skowroński spoke about 14 million beneficiaries on the polish state-owned channel TVP INFO.
In practice, the Nowy Ład introduced many chaotic and unforeseen consequences. In January 2022, Cezary Kaźmierczak (then president of the Association of Private Employers) suggested that Poland may have the worst tax system in the world in terms of complexity from 2022.
At the first half of 2022, the government announced further changes, known in terms of marketing as Nowy Ład 2.0 (en: New Deal 2.0). The changes applied from July 1, 2022 include:
- reduction of the PIT rate to 12%,
- elimination of the middle class tax relief,
- persons who pay lump-sum tax, linear tax or tax card may deduct the health insurance contribution from the tax base.