Lump-sum tax (ryczałt) rates 2026 — the full list
In 2026 the Polish lump-sum tax on recorded revenue (ryczałt) ranges from 2% to 17% and depends on the type of activity (PKWiU classification), not on the amount of revenue. The most common are 12% for programmers, 14% for medical and engineering services, 8.5% for many services and rental up to PLN 100,000, and 3% for trade. The lump sum is available up to revenue of PLN 8,517,200 (EUR 2 million).
Lump-sum tax rates 2026 — table
| Rate | Example activities |
|---|---|
| 17% | liberal professions, e.g. advocates, legal advisers, notaries, tax advisers, auditors, translators |
| 15% | e.g. advertising, wholesale intermediation, some financial services, legal and accounting services not provided as a liberal profession |
| 14% | healthcare (doctors, dentists), architectural and engineering services, specialised design |
| 12% | software-related IT services (programming), hardware and software consultancy |
| 12.5% | private rental — on the excess of revenue over PLN 100,000 |
| 10% | buying and selling real estate on your own account |
| 8.5% | services not assigned to another rate, rental up to PLN 100,000, education, part of catering |
| 5.5% | manufacturing, construction work, freight transport with vehicles over 2 tonnes |
| 3% | trade (incl. online shops selling goods), catering without alcohol over 1.5% |
| 2% | sale of non-industrially processed agricultural products from your own farming |
How the lump sum works
You pay tax on revenue, not income — costs are not deducted. From revenue you do deduct paid social contributions and 50% of the paid health contribution. Example: PLN 15,000 monthly revenue from programming at 12% means PLN 1,800 of tax before those deductions. The lump sum pays off when costs are low.
Health contribution on the lump sum
A fixed amount depending on annual revenue: PLN 498.35 (up to PLN 60,000), PLN 830.58 (PLN 60,000–300,000) or PLN 1,495.04 a month (over PLN 300,000). More: health contribution 2026.
When to switch to the lump sum
You usually change the tax form by 20 February of the tax year, or by the 20th of the month after your first revenue in the year you start. After that date the form applies until the end of the year.
Calculate it for yourself
FAQ
What lump-sum rate applies to a programmer in 2026?
Usually 12% — for software-related services. Other IT services may fall under a different rate, so the correct PKWiU code is key.
Can I deduct costs under the lump sum?
No. The lump sum is calculated on revenue. You can, however, deduct ZUS social contributions and 50% of the paid health contribution from revenue.
Has the 17% rate for related parties taken effect?
No. As of 09.10.2026 it is a draft (UD116) with a planned start of 1 January 2027. The existing rates apply.
Polish taxes & contributions 2026 — the full series
Sole-trader costs 2026
Tax brackets 2026
Health contribution 2026
VAT exemption limit 2026
Minimum wage 2026 and 2027
Amounts and legal status as of 09.10.2026, based on legislation and announcements of ZUS, GUS and the Ministry of Finance. Rules change — verify current values before deciding or consult an accountant or tax adviser.