Lump sum for the beauty industry in Poland in 2026
Lump sum for a hairdresser, beautician, barber and beauty salon: when 8.5%, when 14%, PKWiU, VAT, cash register and costs.
Typical hairdressing and beauty services may be charged at a flat rate of 8.5% if they do not fall into a group subject to a different rate. However, it is not allowed to determine the rate based on the PKD code entered in CEIDG.
PKD does not set the rate
PKD describes the type of activity in the register. The lump sum rate is determined on the basis of the service actually performed and the relevant PKWiU, taking into account the catalog of rates in Art. 12 of the Act.
The same salon can have several revenues:
- hairdressing or beauty service,
- health care service,
- sale of goods,
- training,
- renting a position to another entrepreneur.
Each stream requires separate qualifications and records.
When most often 8.5%
The 8.5% rate may cover a service to which no special rate has been assigned by law. In practice, it often applies to ordinary hairdressing and beauty services.
This does not mean that every activity performed in the living room has 8.5%. The name "beauty", the PKD 96.02 code or the place of manufacture alone are not enough.
Medical services: 14%
Revenues from the provision of health care services, classified in PKWiU section 86, are subject to a rate of 14%.
Not every massage, device treatment or permanent makeup is a health care service. It is the scope of the service and the classification that determines it, not whether the provider uses the terms "therapeutic" or "medical".
Sale of cosmetics
Resale of purchased, unprocessed goods in your own name may constitute a trade service activity with a rate of 3%.
If a cosmetic is only an element of a comprehensive service, the service should not be artificially divided in order to apply a lower rate. You need to evaluate the contract, the pricing method and what the customer is actually buying.
VAT
Subjective exemption
In 2026, the limit for the personal exemption is PLN 240,000 of sales value. When starting a business during the year, the limit is set proportionally.
This is a sales limit within the meaning of VAT, not accounting "income" or any arbitrarily understood revenue. You also need to check statutory exclusions.
Service rate
Some hairdressing and beauty services may benefit from a reduced VAT rate, but the scope depends on the current classification and the annex to the Act. You should not assign 8% to each salon treatment.
The sale of goods, a tattoo, a medical procedure or training may have different rules.
Cash register
The VAT exemption limit is not an exemption from the cash register. Hairdressing, beauty and cosmetology services are among the groups for which exemptions from cash exemptions need to be particularly checked.
Before your first B2C sale, establish a record-keeping obligation. Registration after the fact does not automatically remedy the prior lack of a receipt.
Costs and choice of form
On a lump sum basis, you do not deduct from your income, among other things:
- cosmetics and materials,
- rent,
- installments and depreciation of equipment,
- employee remuneration,
- advertising and platform commissions.
It is impossible to honestly say that the lump sum "saves PLN 10,000" by comparing the rate of 8.5% with 19%. You need to calculate costs, health insurance premiums, deductions and other income.
Chair rentalThe income of a person providing a beauty service is the income from this service. The salon owner's remuneration for providing the space is settled separately.
The contract should correspond to a realistic model. If the salon determines the clients, prices, hours and method of work, the name "chair rental" itself does not prejudge the independence of the parties.
Sources
Do you run a beauty salon?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.
Write to Paweł or see Oxyok accounting.
The material is of a general nature. The rate is determined for the actual service and the relevant PKWiU.