Lump-sum income tax is gaining popularity among Polish entrepreneurs – especially programmers, doctors, architects, and other specialists in so-called liberal professions. Simple record-keeping, predictable health insurance contributions, and no need to settle costs make it the most advantageous form of taxation for many industries in 2026. Find out what rates apply, who can use the lump sum, and whether it is truly worthwhile in your case.
What is a lump-sum tax on registered revenue?
Lump sum tax on recorded revenue is a simplified form of taxation in which tax is calculated directly from income, and not from income. This means that You are not deducting income-related expenses – you pay a fixed percentage of every zloty of revenue.
The legal basis is Act of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons.
The lump-sum tax can be used by:
- private individuals operating sole proprietorship,
- partners civil partnerships natural persons,
- partners General partnerships natural persons.
Who can choose the lump-sum tax on registered income in 2026?
The primary condition is not to exceed the revenue limit. In 2026 The limit is €2,000,000. (translated according to the NBP exchange rate from the beginning of the year). The limit applies to revenue earned in the previous year (2025). In the case of companies, the revenue of the entire company is taken into account, not that of individual partners.
If you are starting a business in 2026, you can opt for a lump-sum tax from day one, regardless of previous income.
Flat-rate tax rates 2026 – full table
In 2026, there are ten flat-rate rates in force, ranging from 2% to 17%. Below is the complete table showing the corresponding business activities:
| Bet | Type of activity / examples |
|---|---|
| 17% | Liberal professions within the meaning of the Act – including veterinary surgeons, lawyers, tax advisors, statutory auditors, translators, insurance agents |
| 15% | Services in the field of: computer information media reproduction, trade intermediation, advertising space sales, consultancy (with exceptions), vehicle rental |
| 14% | Doctors, dentists, nurses, midwives, physiotherapists, psychologists, architects, civil engineers, patent attorneys |
| 12% | Services related to software (PKWiU 62.01), data processing (PKWiU 63.11), IT consulting (PKWiU 62.02), Computer network management |
| 8,5% / 12,5% | Private lettings: 8.51% up to PLN 100,000 in annual income, 12.51% of the surplus over £100,000 |
| 10% | Property buying and selling services on own account |
| 8,5% | General service activities, educational services, accommodation, publishing activities |
| 5,5% | Construction work, manufacturing activities, freight transport with vehicles over 2 tonnes |
| 3% | Catering (without alcohol), Retail and wholesale, agricultural activity |
| 2% | Sale of non-industrially processed plant and animal products from own cultivation and husbandry |
Flat-rate tax for IT – programmers, developers, testers
The IT sector is one of the most heavily represented groups among flat-rate taxpayers in Poland. The popularity of the flat-rate scheme among IT specialists stems, on the one hand, from the low costs of running a business and, on the other, from the relatively favourable 12% rate.
Which IT services are subject to the 12% tax rate?
The 12% rate applies to services covered by the following PKWiU codes:
| PKWiU | Type of services | Bet |
|---|---|---|
| 62.01 | Software development – writing code, creating mobile and web applications, system programming | 12% |
| 62.02 | Consultancy services relating to IT systems and computer hardware | 12% |
| 62.03 | Network and IT systems management, server administration | 12% |
| 62.09 | Other information technology and computer services | 12% |
| 63.11 | Data processing, website management (hosting) | 12% |
When is the rate for IT 8.5%?
Some IT-related services may be subject to a lower tax rate of 8.51% if they fall within the category of service or educational activities, rather than the above PKWiU classifications. This applies, for example, to:
- training and programming courses (PKWiU 85.5),
- graphic design and UX/UI services not being strictly software (PKWiU 74.10),
- management of websites and web pages (content management, editing, copywriting).
Liberal professions – doctors, architects, psychologists
Concept „freelance” in the context of the flat-rate tax, it has changed over the years. Currently, the Act on Flat-Rate Income Tax distinguishes between two groups of specialists:
Course 14% – medical and technical courses
From 2022, many medical and technical professions have been removed from the „liberal professions” category, which is taxed at the 17% rate, and have been assigned the more favourable 14% rate:
| Profession / Service | PKWiU | Bet |
|---|---|---|
| Doctor, Dentist | 86.21, 86.23 | 14% |
| Nurse, midwife | 86.90.1 | 14% |
| Physiotherapist, rehabilitation specialist | 86.90.1 | 14% |
| Psychologist, psychotherapist | 86.90.1 | 14% |
| Architect, town planner | 71.11.1 | 14% |
| Civil Engineering Designer | 71.12 | 14% |
| Valuation surveyor | 68.31.1 | 14% |
Category 17% – other liberal professions
The 17% rate continues to apply to the liberal professions as defined in the Act, i.e. including:
- a solicitor, a legal adviser, a notary,
- tax advisor, auditor,
- insurance agent,
- a sworn translator.
Flat-rate health insurance contribution in 2026
One of the biggest advantages of a lump-sum tax is Lump-sum health insurance – the amount owed does not depend on the income actually achieved, but on the revenue bracket. In 2026, three thresholds will apply:
| Annual revenue (cumulative) | Monthly health insurance contribution 2026 |
|---|---|
| £60,000 | £498.35 / month |
| 60,001 – 300,000 zł | 830.58 zł / month |
| Over PLN 300,000 | £1,046.06 / month |
Importantly, a flat-rate taxpayer may deduct 50% of the health insurance contribution paid from the tax base (from income). This is a significant relief that is not available, for example, to taxpayers taxed according to the tax scale.
Flat-rate tax calculator 2026
Use the calculator below to estimate your annual tax and social contribution burden on a flat-rate tax.
🧮 Calculator for the flat-rate tax on recorded income 2026
📊 Estimated figures for 2026
* The calculator does not take social security contributions into account. The results are for illustrative purposes only – please consult a tax adviser before making a decision.
The pros and cons of a flat-rate scheme
✅ Advantages of the flat-rate scheme
- Simple income records – no need to keep a revenue and expenditure ledger
- Predictable health insurance contribution (3 bands, independent of income)
- The option to deduct the 50% health insurance contribution from income
- Cost-effective with low operating costs
- Can be combined with other sources of income (employment contract)
- Quarterly tax returns are available for businesses with up to €200,000 in revenue
- Availability of tax relief: R&D, bad debt relief, relief for those returning from abroad
❌ Disadvantages of the flat-rate scheme
- Inability to deduct business expenses
- Tax on revenue, not income – unprofitable when costs are high
- The need to classify business activities accurately (PKWiU)
- Risk of an incorrect rate – the business owner is liable
- No joint tax return with a spouse
- Revenue limit of 2 million euros
How to switch to the lump sum tax system
Choosing a flat-rate tax is possible:
- When setting up a business – you indicate a lump sum tax on the CEIDG-1 form at the time of registration.
- When changing your tax status – filing a declaration with the tax office to the 20th day of the month following the month in which you received your first income in the new tax year (in practice, most often by 20 February).
You can report the change:
- through CEIDG online (post updated),
- by a written declaration submitted in person at the tax office,
- by an authorised representative (e.g. an accounting firm).
