Lump-Sum Tax (Ryczałt) Rates 2026 in Poland — Table and PKWiU Examples
Lump-sum tax (ryczałt) rates in 2026: 2%, 3%, 5.5%, 8.5%, 10%, 12%, 12.5%, 14%, 15%, and 17%. Business examples and the rules for determining the correct rate.
Lump-sum tax (ryczałt) rates in 2026 range from 2% to 17%. You do not choose them freely. The rate follows from the type of activity actually performed and — where the act refers to it — from the Polish classification of goods and services (PKWiU) grouping.
The most common mistake is confusing PKWiU with the business activity classification (PKD). PKD describes the activity disclosed in the business registry (CEIDG), whereas for determining the lump-sum tax rate what matters is the actual service or sale and the correct PKWiU grouping.
2026 Lump-Sum Tax (Ryczałt) Rate Table
Lump-sum tax rates 2026 — guide by industry
All lump-sum tax rates + health contribution thresholds. Enter your industry to find the right rate.
10 rates matching your query.
- Sprzedaż własnych produktów roślinnych i zwierzęcych przetworzonych nieprzemysłowo — po spełnieniu warunków ustawy
- Działalność usługowa w zakresie handlu
- Handel internetowy towarami kupionymi do odsprzedaży
- Gastronomia, z wyjątkiem sprzedaży napojów z alkoholem powyżej 1,5%
- Działalność wytwórcza
- Roboty budowlane
- Przewóz ładunków taborem samochodowym o ładowności powyżej 2 ton
- Działalność usługowa, jeżeli ustawa nie przewiduje innej stawki
- Działalność gastronomiczna przy sprzedaży napojów z alkoholem powyżej 1,5%
- Usługi edukacyjne objęte zasadą ogólną
- Kupno i sprzedaż nieruchomości na własny rachunek
- Wybrane usługi związane z oprogramowaniem i doradztwem IT
- Wybrane usługi instalowania oprogramowania i zarządzania siecią
- Nadwyżka przychodów ponad 100 000 zł z najmu i zakwaterowania objętych progiem 8,5% / 12,5%
- Usługi w zakresie opieki zdrowotnej
- Usługi architektoniczne i inżynierskie objęte ustawą
- Specjalistyczne projektowanie
- Wybrane usługi wymienione w art. 12 ustawy
- Między innymi część usług reklamowych, finansowych, prawnych i rachunkowych — zależnie od PKWiU i sposobu wykonywania
- Wolne zawody w rozumieniu ustawy ryczałtowej
Health contribution on lump-sum tax (2026)
On lump-sum tax, the health contribution depends on annual revenue — the more you earn, the higher the installment. This is a key difference from the tax scale and flat tax.
Important: The lump-sum rate depends on the PKWiU symbol (Polish Classification of Goods and Services), not PKD. PKD only determines the type of business at registration. Wrong PKWiU classification = wrong rate = underpaid tax and penalties from the tax office.
Not sure which lump-sum rate fits your business?
Rates based on the Act on Flat-Rate Income Tax (Dz.U. 2025 poz. 775), art. 12 sec. 1. Health contribution: Act on Healthcare Services, art. 79 sec. 1 pt. 2 (2026 thresholds). The category list is not exhaustive — it shows the most common cases and does not replace PKWiU classification.
The list below shows the most important examples. The full catalogue is in Art. 12 sec. 1 of the Act on lump-sum income tax.
17% — Selected liberal professions
The 17% rate applies to income from liberal professions listed in the act, performed personally. It covers, among others, translators, advocates, notaries, legal advisers, statutory auditors, accountants, insurance agents and brokers, tax advisers, restructuring advisers, brokers, investment advisers, and patent attorneys.
The condition of performing the profession personally matters. Employing a person who performs activities connected with the essence of a given profession may change the classification.
15% — Selected services
The 15% rate covers, among others:
- intermediation in wholesale sales — PKWiU group 46.1,
- selected warehousing and storage services,
- advertising services and market and public opinion research — PKWiU division 73,
- cultural and entertainment services — PKWiU division 90,
- services related to sport, entertainment, and recreation — PKWiU division 93.
Not every "advisory" or "intangible" service automatically has the 15% rate. The specific service and the statutory catalogue decide.
14% — Healthcare, architecture, and design
The 14% rate applies to, among others:
- healthcare services — PKWiU division 86,
- architectural and engineering services and technical testing and analysis — PKWiU division 71,
- specialized design — PKWiU 74.1.
12% — Specified IT services
The 12% rate covers only the groupings listed in the act, including, among others, selected services:
- related to software — PKWiU ex 62.01.1,
- software consulting — PKWiU ex 62.02,
- software installation — PKWiU ex 62.09.20.0,
- network and IT systems management — PKWiU 62.03.1,
- publishing of specified software and game packages.
Merely entering PKD code 62.01.Z in CEIDG does not by itself determine the 12% rate for every IT service.
10% — Purchase and sale of real estate on own account
The 10% rate applies to services of purchasing and selling real estate on one's own account — PKWiU 68.10.1. It is not a general rate for gastronomy, taxis, or sport.
8.5% and 12.5% — Specified income from rental and similar services
The 8.5% rate up to 100,000 zł of revenue and 12.5% on the excess above 100,000 zł applies to, among others:
- private rental income (najem prywatny),
- accommodation-related services — PKWiU division 55,
- rental and management of own or leased real estate — PKWiU 68.20.1,
- rental of vehicles, equipment, and intellectual property as specified in the act,
- social assistance services with accommodation — PKWiU division 87.
For private rental income, spouses who file the appropriate declaration to have the entirety of the income taxed by one of them apply the 12.5% rate only on the excess above 200,000 zł of combined revenue.
8.5% — Service activity not listed under other rates
The 8.5% rate applies, among others, to service activity for which the act does not provide another rate. It also covers, as specified in the act:
- educational services — PKWiU division 85,
- gastronomy activity involving the sale of beverages with alcohol content above 1.5%,
- manufacturing of items from material entrusted by the customer,
- the commission of a consignee and press distributor.
You should not assign 8.5% solely on the basis of a general description "service". First check whether the specific service is not in the catalogue for the 12%, 14%, 15%, or 17% rate.
5.5% — Manufacturing, construction work, and specified transport
The 5.5% rate applies to, among others:
- manufacturing activity,
- construction work,
- carriage of cargo by road vehicles with a load capacity above 2 tonnes.
3% — Trade and selected other income
The 3% rate applies to, among others:
- service activity in the field of trade,
- gastronomy activity except the sale of beverages with alcohol content above 1.5%,
- services related to animal production — PKWiU 01.62.10.0,
- the paid disposal of specified assets used in business activity.
For ordinary resale of goods acquired for further sale, the applicable rate is therefore, as a rule, 3%, not 2%.
2% — Products from own cultivation, breeding, or rearing
The 2% rate has a narrow application: it applies to the sale of plant and animal products originating from one's own cultivation, breeding, or rearing, processed in a manner other than industrial.
It is not a general rate for online, wholesale, or retail trade.
How to Determine the Correct Rate
1. Describe the activity actually performed
Do not start from the code entered in CEIDG. Check what exactly you sell to the client, what you are paid for, and what obligations follow from the contract.
2. Determine the correct PKWiU grouping
Use the GUS PKWiU classification. If the classification is unclear, you may apply to the Classification and Nomenclature Centre of the Statistical Office in Łódź for a classification opinion.
3. Compare the grouping with Art. 12 of the act
Check whether the given grouping is listed under a specific rate. The "ex" marking means that a given rate covers only part of the services falling within the grouping.
4. Keep records that allow revenue to be separated
If you earn income taxed at different rates, the records must allow the amount of revenue for each rate to be determined. The mere number of line items on an invoice does not determine the tax separation of a single comprehensive service.
If the records do not allow revenue to be separated, the act provides for the application of 8.5% instead of lower rates, and for activity covered by a higher rate — that higher rate.
FAQ
Is online trade taxed at 2%?
No. Ordinary service activity in the field of trade is, as a rule, taxed at 3%. The 2% rate applies to the specific sale of non-industrially processed products from one's own cultivation, breeding, or rearing.
Does the PKD code determine the lump-sum tax rate?
No. PKD describes the scope of activity in the registry. The rate is determined according to the activity actually performed and the correct PKWiU grouping indicated in the act.
Is tutoring covered by the 17% rate?
As a rule, no. Educational services from PKWiU division 85 are listed under the 8.5% rate. The 17% rate applies to the liberal professions specified in the act.
Is every IT service taxed at 12%?
No. The 12% rate covers specific services and groupings listed in the act. The scope of actual activities must be compared with PKWiU and the statutory catalogue.
Sources
- Biznes.gov.pl — Lump-sum tax on recorded revenue, including a summary of rates and settlement rules, verified as of 26 July 2026.
- GUS — Polish Classification of Goods and Services
Need Help with Classification?
I run sole proprietorship (JDG) accounting on lump-sum tax (ryczałt) — PKWiU classification, rates, and record-keeping. From 49 zł + VAT per month.
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Note: The lump-sum tax rate follows from Art. 12 of the act and the activity actually performed. The same PKD code may cover services with different PKWiU groupings and different rates.