Lump sum for a programmer in Poland in 2026
Programmer on a lump sum: when is 12%, why PKD 62.01.Z is not enough, several rates, costs, health and relationship with IP Box.
A programmer often applies a lump sum of 12%, but not because he has the PKD 62.01.Z entry. The rate results from the actual software services and the relevant PKWiU.
When 12%
Article 12 of the Lump Sum Act lists specific services related to software, hardware and software consultancy, software installation and network and systems management.
“Ex” designations narrow the scope of items. It is necessary to determine whether the activities performed actually fall within the 12% grouping.
Typical software development and development may fall under this rate. This does not mean, however, that each income of a person employed by a client as a "software engineer" is 12%.
What is not decided by PKD
PKD 62.01.Z is used to register activities. It is not a symbol of the PKWiU and does not constitute an independent rate basis.
The following are important, among others:
- scope of the contract,
- actual activities,
- result delivered to the client,
- contractor's liability,
- division of remuneration between separate services.
Consulting, analysis and management
"IT consulting" may mean software consultancy covered by the 12% catalog or management consultancy covered by another heading.
Similarly, administrator, DevOps, analyst and project manager do not have a rate resulting from the job title. You need to classify the service.
Hosting and data processing
Hosting should not be automatically assigned to 8.5% and data processing to 15%, without the full PKWiU symbol. The Act contains special items and "ex" markings that may cover only part of a given grouping.
Several rates
If an entrepreneur provides separate services subject to different rates, he or she may keep records separating revenues.
There is no need to mechanically enter PKWiU for each invoice item, but the documentation should allow you to show where the division comes from. If the records do not allow determining revenues for individual rates, the Act provides for unfavorable consequences.
Costs
On a lump sum basis, you do not deduct the costs of the laptop, license, cloud, training or subcontractors from your income. An active taxpayer may deduct VAT according to separate rules if the purchase is for sale giving such a right.
Comparing '12% of income' with '19% of income' without health insurance premiums, costs and reliefs does not show real profitability.
IP Box
IP Box cannot be combined with a lump sum for the same income. The 5% preference applies to qualified income settled on a PIT basis, after meeting the conditions regarding R&D activity, qualified law, records and the nexus indicator.
Merely transferring copyright to the code does not automatically give you 5%.
Foreign VAT
For a B2B service provided to a foreign taxpayer, the place of taxation often results from Art. 28b of the VAT Act. The lack of Polish VAT is not an exemption.
If you are a customer from the EU, VAT-EU registration may be required. In B2C, the OSS threshold should not be applied to every software service without checking the type of service.
Sources- Law on lump sum payments - ELI, art. 12
Need to set a bid?
Oxyok provides accounting for Polish JDGs in IT - from PLN 49 + VAT per month.
Write to Paweł or see Oxyok accounting.
The material is of a general nature. In case of ambiguous classification, consider the Central Statistical Office information and individual interpretation.