Lump sum for marketing and advertising in Poland in 2026
Flat rate rates for advertising, marketing, PR, photography and copywriting. Why 8.5% isn't the default rate for agencies and freelancers.
There is no single "freelancer" rate in marketing. The Act assigns rates to specific services and PKWiU groupings. Two people calling themselves social media managers can provide different tax-related benefits.
Advertising services: 15%
Revenues from advertising services and market and public opinion research services are subject to a rate of 15% to the extent specified in Art. 12 of the Lump Sum Act.
This may include, among others, running a campaign, preparing and implementing advertising or providing comprehensive advertising services. It is incorrect to automatically apply 8.5% to "marketing" just because the entrepreneur is a freelancer.
PR and consulting
Public relations, communications and management consultancy services also need to be compared to items subject to the 15% rate.
If the contractor not only publishes content, but also develops a strategy, recommends management decisions or conducts corporate communications, the description "social media services" may be too general.
Photography and design
The act separately lists, among others, photographic services and specialist design services. You should not enter the PKD code with the ".Z" ending in the PKWiU table or adopt a single rate of 8.5% for each photograph, graphic or design.
Specialist design may be subject to a rate of 14%, and photographic services are included in a special item in the rates catalogue. The final result depends on the current PKWiU grouping.
Copywriting
"Copywriting" is not an independent statutory category. Text can be an element:
- advertising service,
- PR,
- comprehensive campaign management,
- creative activities,
- a separate editorial service.
The rate is set for the actual benefit. Copywriting should not be assigned to specialized design just to justify the chosen rate.
Websites and IT services
Website graphic design, programming, software consulting and advertising services are different activities. Some software services are subject to a 12% rate, but this does not mean 12% for every website design.
In the case of a contract combining several services, it is necessary to determine whether they are separate and how to keep records of income according to the rates.
PKD and PKWiU
PKD codes, such as 73.11.Z, are used to register activities. They are not PKWiU codes on the invoice and do not determine the lump sum rate.
If the classification is unclear, you can apply to the Central Statistical Office for classification information, and if there is a significant tax risk, consider an individual interpretation based on the correct grouping.
Commissions and advertising budgets
The income must be correctly determined on a lump sum basis. If an agency acts on its own behalf and charges the client the full amount, it may not always be possible to tax only the margin after deducting the media budget.
The model of intermediation, re-invoicing and purchasing advertising on your own behalf requires an analysis of the contract and flows. A separate transfer to Google Ads or Meta Ads alone does not determine the result.
VAT
Domestic advertising services are generally subject to the standard VAT rate if there is no subjective exemption.In 2026, the limit for the personal exemption is PLN 240,000 in sales. Consulting services may be excluded from the exemption, so the scope of the contract is also important before the limit is reached.
In the case of B2B services for a foreign taxpayer, the place of supply is first determined. The lack of Polish VAT does not mean "exemption"; this is often a non-taxable service in Poland.
Comparison of forms
Don't compare 'income × flat rate' with 'income × 19%' and don't announce savings. Full comparison includes:
- correct rate for each service,
- subcontractors and campaign costs,
- health insurance premium,
- tax reliefs and other income,
- method of determining revenue from client budgets.
Sources
Do you run an agency or marketing freelancing?
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 depends on the actual benefit and PKWiU.