Lump-Sum Tax for Gastronomy in Poland 2026 — 3% or 8.5% Rate
Gastronomy on lump-sum tax (ryczałt) in 2026: 3% for gastronomic activity and 8.5% for the sale of beverages containing more than 1.5% alcohol, VAT, delivery, and platforms.
Gastronomic activity is, as a rule, taxed under the lump-sum tax (ryczałt) at 3%. The exception concerns revenue from the sale of beverages containing more than 1.5% alcohol — for these, the law provides for a rate of 8.5%.
There is no general 17% lump-sum tax rate for dine-in consumption, nor an 8.5% rate simply because a meal was delivered. You need to determine the actual type of sale and keep records that allow revenue subject to different rates to be separated.
Lump-sum tax rates in gastronomy
Lump sum in gastronomy — 17% or 8.5%?
Restaurants and bars pay 17% lump-sum tax, but food delivery (Pyszne.pl, own app) is only 8.5%. With high costs (ingredients, rent, staff), the lump sum often beats the 19% flat tax.
Lump-sum rates in gastronomy
Lump sum 8.5% vs flat tax 19%
Example: food delivery, revenue 100,000 zł, costs 75%.
Important: You can apply different rates simultaneously — 17% on dine-in and 8.5% on delivery, provided separate records are kept. On-site alcohol sales remain at 17%. Bottled drinks may qualify for 5.5% (retail trade).
Want to optimize taxes for your restaurant?
Let's calculate →Lump-sum rates: § 1 items 1 and 2 of the Ministry of Finance regulation (17% — PKWiU 56.10.A, 8.5% — gastronomy delivery). VAT 8% on gastronomic services: Annex 10 item 1(4) of the VAT Act. Flat tax: Art. 30c of the PIT Act. Calculations are simplified — they do not include ZUS contributions or tax-free allowance.
3% — gastronomic activity
The 3% rate covers revenue from gastronomic activity, except for revenue from the sale of beverages containing more than 1.5% alcohol.
It may apply, among others, to a restaurant, bar, café, food truck, catering, or the sale of meals with delivery, provided that the actual activity is gastronomic and is not subject to another specific classification.
8.5% — alcoholic beverages above 1.5%
Revenue from the sale of beverages containing more than 1.5% alcohol is taxed at a rate of 8.5%.
If an establishment sells both meals and such beverages, the revenue records must allow sales to be separated by rate.
Lump-sum tax is calculated on revenue
Under lump-sum tax, you do not deduct the costs of products, wages, rent, energy, packaging, fuel, or delivery platform commissions. You pay tax on revenue after statutory deductions, not on your margin.
Simplified example:
- revenue from meal sales: 100,000 zł,
- lump-sum tax 3%: 3,000 zł,
- product and staff costs do not reduce the lump-sum tax base.
That is why a low rate does not automatically mean that lump-sum tax is the best option. In gastronomy, costs are often high, so you need to compare lump-sum tax with the tax scale and flat tax on real figures.
Delivery and platforms
The method of delivery does not automatically change the lump-sum tax rate. What matters is what you sell and on what terms.
If a customer buys a meal from your establishment and the platform only acts as an intermediary for the order and deducts a commission, your revenue is not merely the net transfer from the platform. The platform commission is an expense that, under lump-sum tax, you do not account for as a deductible expense (KUP).
If you provide only a delivery service for other entities, do not assume the gastronomic rate. That is a separate service requiring its own classification.
VAT in gastronomy
The VAT rate does not follow directly from the lump-sum tax rate. It depends on whether you are selling a gastronomic service or goods, and on the classification of the specific product.
In practice, rates of 5%, 8%, and 23% may apply. Some beverages and products are taxed at 23%, but you must not apply a single rate to the entire menu without analyzing each item.
The subject-based VAT exemption limit in 2026 is 240,000 zł in sales per year, applied proportionally when starting a business during the year. The exemption does not remove obligations regarding the cash register (kasa fiskalna).
Cash register
Food-related services provided by stationary gastronomic establishments, as well as short-term accommodation services, fall into categories for which cash register exemptions are limited. The method of recording sales must be determined before you start serving consumers.
For online sales with cashless payment, special exemptions may apply, but they should not be automatically extended to on-site sales or a food truck.
Most common mistakes
1. A 17% rate for dine-in meals
As a rule, the law provides for 3% for gastronomic activity. The 17% rate applies to selected liberal professions, not to the ordinary sale of meals.
2. An 8.5% rate for every food delivery
Delivery alone does not determine the rate. The sale of a meal by a restaurant may still constitute gastronomic activity subject to 3%.
3. Failure to separate alcohol sales
Beverages with more than 1.5% alcohol have a rate of 8.5%, so this revenue must be separated out.
4. Taxing only the platform payout
A commission deducted by a marketplace or app does not automatically reduce revenue under lump-sum tax.
5. A single VAT rate for the entire menu
VAT must be determined for the type of service and for individual products. A 3% lump-sum tax rate does not mean 3% VAT.
FAQ
What lump-sum tax rate applies to a restaurant?
As a rule, 3% for gastronomic activity and 8.5% for revenue from the sale of beverages containing more than 1.5% alcohol.
What rate applies to a food truck?
If the activity is gastronomic, then as a rule 3%. However, alcohol, any trade goods, and additional services must be analyzed separately.
Does catering qualify for 3%?
It may be gastronomic activity subject to 3%, but the classification depends on the actual scope of the service and the Polish classification of goods and services (PKWiU).
Is lump-sum tax worth it for a restaurant?
You cannot answer with the rate alone. Lump-sum tax does not allow you to deduct the costs of products, staff, premises, and energy, so you need to compare the actual tax burden.
Source
- Biznes.gov.pl — Lump-sum tax on recorded revenue, including 3% for gastronomic activity and 8.5% for the sale of beverages containing more than 1.5% alcohol
Need help?
I run accounting for sole proprietorships (JDG) in gastronomy — lump-sum tax, VAT, cash register (kasa fiskalna), and sales via platforms. From 49 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/pl.
Note: The classification is determined based on actual sales and the Polish classification of goods and services (PKWiU). With several types of revenue, records must allow the correct rates to be applied.