Ryczałt (lump-sum tax on recorded revenue): rates and who can use it
The most common ryczałt rates from 2% to 17%, how to find the rate for your activity, the EUR 2,000,000 limit and who cannot pay ryczałt.
Updated
With ryczałt you pay tax on revenue, without deducting costs. The rate depends on what you sell: each type of revenue has its own rate in the Lump-sum Income Tax Act.
The most common rates
| Rate | Examples of revenue |
|---|---|
| 17% | liberal professions practised personally: translators, advocates, legal advisers, notaries, accountants, tax advisers, statutory auditors, patent attorneys and the other professions listed in the act |
| 15% | among others management consulting, advertising and market research, photography, legal and accounting services outside a liberal profession, wholesale brokerage, employment services, financial and insurance services |
| 14% | health care, architectural and engineering services, technical testing and analysis, specialised design |
| 12% | IT services: software development, software and hardware consulting, network and systems management, publishing software packages |
| 10% | buying and selling real estate on your own account |
| 8.5% and 12.5% | rental, accommodation, research and development, car rental: 8.5% up to PLN 100,000 of revenue in the year, 12.5% above |
| 8.5% | other services, for example education, and manufacturing from materials supplied by the customer |
| 5.5% | manufacturing, construction work, freight transport with vehicles over 2 tonnes |
| 3% | trade and catering (except alcohol above 1.5%) |
| 2% | sales by farmers of farm products processed non-industrially |
The table shows examples. The full list with PKWiU symbols is in art. 12 of the act.
How to find your rate
- The rate depends on the type of service or goods under the PKWiU classification named in the act, not on your PKD code in CEIDG.
- If you have several types of revenue, each one is taxed at its own rate. Your register must then show the revenue of each type separately. If it does not, you pay the highest rate.
- If you are unsure, you can ask the National Tax Information (KIS) for an individual tax ruling.
Who can choose ryczałt
- a business whose revenue in the previous year did not exceed EUR 2,000,000 (for 2026: PLN 8,517,200);
- a new business, regardless of its revenue in the first year.
You cannot choose ryczałt, among other cases, when you:
- run a pharmacy or a currency exchange, or trade in vehicle parts and accessories;
- manufacture excise goods (except energy from renewable sources);
- pay the tax card (karta podatkowa);
- provide a current or former employer with the same work you did for them as an employee this year or last year: revenue from them is then taxed on the scale.
Settling the tax
- You pay ryczałt monthly by the 20th of the following month. New businesses and businesses with revenue of up to EUR 200,000 in the previous year can pay quarterly.
- You file the annual PIT-28 return between 15 February and 30 April.
- You keep a revenue register, not a KPiR.
In Norman
You set the rates for revenue categories in Norman: see KPiR, revenue register and exchange differences. Ryczałt compared with the tax scale and flat tax: Tax forms for a JDG.
This is general information on the 2026 rules. Confirm the rate for your activity with an accountant or a tax adviser.
Sources: Lump-sum Income Tax Act, art. 4, 6, 8, 12, 15 and 21, NBP EUR rate of 1 October 2025 (PLN 4.2586), podatki.gov.pl: PIT.