Lump-sum Tax Calculator
Lump-sum tax on recorded revenue with all rates. Year 2026.
Input data — monthly
Results — monthly
Results — yearly
Lump-sum tax rates 2026 and corresponding PKD codes
| Rate | Type of activity | Example PKD codes |
|---|---|---|
| 17% | Liberal professions — translators, lawyers, notaries, doctors, architects, engineers, auditors | 69.10.Z, 71.11.Z, 74.30.Z, 86.2x |
| 15% | Wholesale brokerage, reproduction of computer data carriers | 46.1x, 18.20.Z |
| 14% | Healthcare services (doctors, nurses, midwives on contracts) | 86.21.Z, 86.90.A-E |
| 12.5% | Rental, lease — revenue exceeding 100,000 zł | 68.20.Z |
| 12% | IT services, programming, IT consulting, data processing | 62.01.Z, 62.02.Z, 62.03.Z, 62.09.Z, 63.11.Z |
| 10% | Buying and selling real estate on own account | 68.10.Z |
| 8.5% | Services (most), rental and lease (up to 100,000 zł), gastronomy (non-alcoholic beverages) | Most services, 68.20.Z (up to limit), 56.10.A |
| 5.5% | Manufacturing, construction works | 41.x, 42.x, 43.x, 10.x–33.x |
| 3% | Retail and wholesale trade, gastronomy (with alcohol), animal production services | 47.x, 45.x, 56.10.A, 01.4x |
| 2% | Sale of plant and animal products from own cultivation/breeding | 01.1x, 01.2x, 01.3x |
Health insurance contribution on lump-sum tax 2026
Revenue up to 60,000 zł
Monthly contribution: 498.35 zł
Base: 60% of average wage (5,537.18 zł)
Revenue 60,001–300,000 zł
Monthly contribution: 830.58 zł
Base: 100% of average wage (9,228.64 zł)
Revenue above 300,000 zł
Monthly contribution: 1,495.04 zł
Base: 180% of average wage (16,611.55 zł)
Lump-sum tax — a detailed guide for entrepreneurs
Lump-sum tax on recorded revenue (ryczalt od przychodow ewidencjonowanych) is an increasingly popular tax form in Poland, particularly among IT professionals, freelancers, and service providers with low operating costs. It taxes revenue rather than income, which simplifies accounting but eliminates the ability to deduct business expenses. Here is what you need to know to make the right choice in 2026.
Lump-Sum Tax Rates in 2026
Poland offers ten lump-sum rates ranging from 2% to 17%, each tied to specific business activities identified by PKD codes. The most commonly used rates are: 12% for IT services and programming (PKD 62.0x), 8.5% for most general services and rental income up to 100,000 PLN, 5.5% for manufacturing and construction, and 3% for retail trade and gastronomy. Liberal professions such as lawyers, doctors, and architects pay 17%, while healthcare contract workers pay 14%. Rental income above 100,000 PLN annually is taxed at 12.5%. Choosing the correct rate is essential — applying the wrong one can lead to tax arrears and penalties during an audit.
How to Choose the Right Rate?
Your lump-sum rate is determined by the type of business activity registered in CEIDG, matched to the corresponding PKD code. If you perform multiple types of activities, different rates may apply to different portions of your revenue. For example, an IT consultant who also sells software might pay 12% on consulting revenue and 3% on product sales. To identify your rate, check Annex 2 of the Lump-Sum Tax Act (Ustawa o zryczaltowanym podatku dochodowym) or consult with a tax advisor. When in doubt, you can request an individual tax ruling (interpretacja indywidualna) from the National Tax Information (KIS) for a fee of 40 PLN.
Lump-Sum Tax and Health Insurance
One of the biggest advantages of lump-sum tax is its favorable health insurance structure. Instead of paying a percentage of income, health insurance is calculated in three fixed tiers based on annual revenue: up to 60,000 PLN — 498.35 PLN/month, from 60,001 to 300,000 PLN — 830.58 PLN/month, and above 300,000 PLN — 1,495.04 PLN/month. Additionally, 50% of paid health insurance contributions can be deducted from revenue, further reducing the tax base. For a programmer earning 15,000 PLN monthly (180,000 PLN annually), health insurance is just 830.58 PLN — compared to approximately 1,350 PLN on the tax scale (9% of income) or 735 PLN on flat tax (4.9%).
Who Cannot Choose Lump-Sum?
Lump-sum tax is not available to everyone. You cannot use it if: your prior-year revenue exceeded 2 million EUR (approximately 8.6 million PLN), you operate a pharmacy, currency exchange office, or pawn shop, you produce excise goods (except electricity from renewable sources), you sell parts or accessories for motor vehicles, or you provide services to a former employer in the same scope as your previous employment during the year of switching. Additionally, taxpayers who were operating on general principles and switch to lump-sum mid-business must file the declaration by February 20th. New businesses can select lump-sum at the time of CEIDG registration.
When Is Lump-Sum Most Beneficial?
Lump-sum tax shines when your business has low operating costs relative to revenue. Since you cannot deduct expenses, high costs would be wasted under this regime. The ideal lump-sum candidate earns primarily from personal services (consulting, programming, freelancing) with minimal material costs. For an IT professional at the 12% rate earning 20,000 PLN monthly with only 500 PLN in costs, lump-sum results in approximately 15,600 PLN net — compared to about 14,800 PLN on flat tax and 14,200 PLN on the tax scale. However, if that same professional had 5,000 PLN in monthly costs, flat tax would overtake lump-sum because those costs reduce the tax base under flat tax but are irrelevant under lump-sum.
Frequently Asked Questions
What are the lump-sum tax rates in 2026?
Lump-sum rates in 2026 are: 2%, 3%, 5.5%, 8.5%, 10%, 12%, 12.5%, 14%, 15%, and 17%. The rate depends on your business activity type (PKD code). Most common: 8.5% (services), 12% (IT), 15% (professions).
Who can choose the lump-sum tax?
Entrepreneurs with revenue up to EUR 2 million per year who do not run a pharmacy, pawn shop, or currency exchange. Lump-sum tax is calculated on revenue, not income — you cannot deduct business costs.
How does health insurance work with lump-sum tax?
Health insurance on lump-sum depends on revenue tier: up to PLN 60,000, PLN 60,000-300,000, and above PLN 300,000 annual revenue. The rate is 9% of the tier base amount, adjusted annually.
Why can't I deduct costs on lump-sum tax?
Lump-sum tax is calculated on revenue (not income), so business expenses do not reduce the tax base. This makes lump-sum attractive when your business costs are low.
How do I switch to lump-sum tax?
Notify your tax office by February 20th or select lump-sum when registering your business in CEIDG. The change takes effect from January 1st of the next year.