Lump-sum care activities in Poland in 2026

First the actual service

In your contract and daily work, check, among other things:

• whether you take care of a specific person yourself,
• do you provide medical services,
• do you recruit or provide caregivers,
• who organizes the work and takes responsibility,
• whether you sell care to a family, facility or agency,
• where and for how long the service is performed.

The company name and PKD used for registration do not determine the tax on specific income.

Lump sum 8.5% and PKWiU 88

For services not listed in Art. 12 of the Lump Sum Act, the typical rate is 8.5%. This may apply to some care services classified in PKWiU section 88.

This does not mean that every care activity has 8.5%:

• health care services from section PKWiU 86 are subject to a separate rate of 14%,
• employment agency and provision of personnel may be subject to rates applicable to services from section PKWiU 78,
• in one company, various activities may require the allocation of revenues according to rates.

If the description of the service is ambiguous, you can apply to the Central Statistical Office for classification information. A tax interpretation does not replace correct classification.

Difference example

With PLN 120,000 annual income:

• lump sum of 8.5% is PLN 10,200,
• lump sum 14% is PLN 16,800,
• lump sum of 15% is PLN 18,000.

These are amounts before allowable deductions. The difference shows why it is not worth guessing about the classification, but it does not prove that 8.5% is correct in a particular contract.

Lump-sum costs

The lump sum does not deduct ordinary costs of obtaining income, such as:

• transport to the patient,
• accommodation,
• telephone,
• materials,
• agency commission,
• remuneration of other caregivers.

Statutory deductions are possible, including your own social security contributions, 50% of the paid health insurance contribution and IKZE.

Choosing the lump sum

The declaration is generally submitted by the 20th day of the month following the month of obtaining the first income in the year. For the first arrival in January, the deadline is February 20.

There is no "NIP-RCZ" form for reporting a lump sum. The choice of form can be reported, among others, by changing the CEIDG entry or to the competent head of the tax office.

Services for a German agency and VAT

In the case of a typical B2B service provided to a taxpayer from Germany, the place of supply may be determined in accordance with Art. 28b of the VAT Act. Then, as a rule, the Polish service provider does not charge Polish VAT, and the tax is settled by the buyer.

This may require:

• VAT-EU registration before the first such service,
• verification of the contractor's number in VIES,
• correct description of the invoice,
• VAT-EU summary information.

This is not automatically a "VAT exemption for care". It is the place-of-supply rule for a cross-border service.

Care in Poland and VAT exemption

Exemptions for medical care and social assistance have detailed conditions regarding the type of benefit, purpose, entity and method of operation. The PKWiU 88 code itself or the status of a guardian does not provide automatic exemption.

If the service does not qualify for the objective exemption, it may still be VAT-free under the subjective exemption up to the sales limit, provided the taxpayer meets the conditions.

Working abroad, A1 and income tax

The fact that the guardian performs activities in Germany does not alone mean that the entire income is subject to tax in Germany or that one recommended method of avoiding double taxation applies.

You need to check, among other things:

• tax residence,
• whether a permanent establishment arises in Germany,
• contract model and independence of activity,
• length and repeatability of stays,
• provisions of the Poland-Germany agreement.

An A1 certificate may be important for social security purposes. A1 confirms the applicable insurance legislation; does not resolve VAT or income tax.

Documents worth having

• a contract describing the actual scope of the service,
• confirmation of classification, if any,
• VAT-UE number of the contractor and VIES result,
• invoices and payment confirmation,
• A1, if applicable,
• revenue records with division of rates,
• documents regarding stays and place of work.

FAQ

When does care on the lump sum have 15% instead of 8.5%?

When the service is classified as social assistance without accommodation under PKWiU ex section 88, outside the codes excluded from that rate — for example 88.10.14 (visiting and home help for disabled persons) or 88.99.19, which fall back to 8.5%.

What rate applies to health care services?

14%. The act assigns this rate to health care services from PKWiU section 86 (Art. 12(1)(2a)), even if you settle your other care services at 8.5%.

I recruit or provide caregivers. What lump-sum rate?

Employment-related services (PKWiU section 78) have 15%. This is a different activity from personal care, so you allocate revenues in your records by rate.

My first income arrives in December. When is the lump-sum declaration due?

By the end of that tax year. The 20th-of-the-following-month deadline applies when the first income arrives between January and November.

Can I deduct the health insurance contribution on the lump sum?

Yes, 50% of the health contribution you paid. You also deduct your own social security contributions and IKZE payments. Ordinary costs such as travel or accommodation are not recognized.

Sources

• Lump-sum Act - ELI
• Lump-sum Act - consolidated text, Dz.U. 2025 item 843, checked 13 September 2026
• VAT Act - ELI
• Poland-Germany Agreement for the avoidance of double taxation - ELI
• ZUS - work abroad and A1

Need to check the care model?

Oxyok provides accounting for Polish JDGs providing services in Poland and abroad - from PLN 49 + VAT per month.

See how Oxyok handles JDG accounting. We communicate in English and Polish. You can also email Paweł.

The material is of a general nature. The rate, VAT, A1 and place of taxation depend on the actual service and contract.