Lump sum for IT services in Poland in 2026
Lump sum in IT: when 12%, when 15% or the general rate, PKWiU for software-related services, hosting, VAT and relationship with IP Box.
In IT, the flat rate is not determined based on the profession "programmer" or the PKD code ending in ".Z". The actual service and PKWiU grouping indicated in Art. 12 of the Act.
Software-related services: 12%
The 12% rate covers services specified in the Act related to, among others:
- releasing specific software packages,
- software,
- hardware and software consulting,
- installing software,
- network and IT systems management.
The catalog uses specific symbols and "ex" markings. This does not mean 12% for the entire PKWiU 62 section or for every work performed on a computer.
Other IT services
Data processing, infrastructure provision, hosting, portals, training, design and management consulting may be subject to other items in the rate catalog.
Hosting should not be assigned automatically to 8.5% or data processing automatically to 15% without determining the full PKWiU symbol and the scope of the "ex" marking.
If the service is not subject to a special rate, the general rate of 8.5% may apply, but only after excluding special items.
PKD is not PKWiU
The symbols 62.01.Z, 62.02.Z or 63.11.Z are PKD codes. They should not be presented as PKWiU symbols justifying the tax rate.
The contract and invoice should describe the deliverable and the activities, for example software development, infrastructure maintenance or business analysis. The name of the client's position itself does not determine the classification.
Several services and several rates
An entrepreneur may apply different rates if he or she keeps records enabling the allocation of income to each of them.
There is no general obligation to enter PKWiU on every invoice just because it is a lump sum. However, the documentation must be able to defend the division of revenues. Artificial separation of one comprehensive service does not automatically result in a lower rate.
IP Box does not work on flat rate
IP Box is 5% of qualified income from qualified intellectual property rights. It is not a lump sum rate and does not apply to income taxed as a lump sum.
To consider an IP Box, you need, among other things:
- conduct research and development activities,
- create, develop or improve a qualified right,
- earn qualified income,
- keep separate records,
- calculate the nexus index.
Just because you write your own code doesn't mean that all your income is subject to 5%. An administrator, tester or analyst is also not automatically excluded by the job title alone - actual activities and rights are decisive.
Comparison of flat rate with linear and scale
Comparing the tax of 12% of income' with 19% of income' is incomplete. You need to take into account:
- costs of equipment, licenses and subcontractors,
- health insurance premium,
- deductions and other income,
- the appropriate rate for each service,
- the share of income actually eligible for IP Box.
VAT and foreign customers
Domestic IT services are generally subject to the standard VAT rate if there is no subjective exemption.In the case of B2B for a foreign taxpayer, the place of supply is often determined by Art. 28b. Such a service may not be subject to VAT in Poland. This is not automatically "export of services exempt from VAT".
B2C rules depend on the type of service. The EUR 10,000 threshold and OSS do not apply to every IT service provided to a consumer.
Sources
Do you provide IT services?
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 name of the profession or PKD do not determine the lump sum rate.