Lump-sum tax for eldercare: why 8.5% doesn't always apply

Q: Which lump-sum rates apply to care?

Current lump-sum rates for care services (as of 2026): 8.5% — care services (PKWiU 88.10), including eldercare at home, assistance to disabled persons. This is the most common rate for typical home care. 17% — services that don't fit the "care services" definition in the lump-sum table but are classified in related PKWiU groupings. This is the rate the authority indicated as correct in the ruling. 5.5% — construction and renovation services (not relevant to care, but listed for context).

Q: What does this mean in practice?

If you provide purely care — help with daily activities, companionship, support with household functioning — and you're classified in PKWiU 88.10, the 8.5% rate is correct. But if your services include additional elements: Nursing or medical procedures → may qualify as PKWiU 86 (healthcare), rate 17% Physiotherapy or rehabilitation → PKWiU 86.90.E, rate 17% Occupational therapy in a medical sense → may fall outside PKWiU 88.10 Cleaning as a separate service → PKWiU 81.21, different rate The key question: is your service pure care under PKWiU 88.10, or care plus medical/therapeutic elements? If the latter, the authority may challenge 8.5%.

Q: How to check your rate

1. Check your pkdGlowny in CEIDG — if it's 8810Z, that's your starting point. 2. Verify whether your services fall under PKWiU 88.10 (not PKD — PKWiU is a separate classification used for tax purposes). 3. If you provide only care (no medical elements), 8.5% is safe. 4. If you add medical or therapeutic elements, consult an accountant about whether you should apply 17% to part of your revenue. Legal basis Lump-Sum Revenue Act (Dz.U. 2025 poz. 775) — Annex 1, item 36 Individual ruling of the Director of KIS, ref. 0115-KDST2-2.4011.280.2026.2.MH of 30 June 2026 Note: An individual ruling protects only the applicant. It is not binding on other taxpayers. If you're unsure about your lump-sum rate, consider applying for your own ruling.

A KIS individual ruling rejected the 8.5% lump-sum rate for eldercare services (PKWiU 88.10). Learn which rate applies and why not all care services qualify for 8.5%.

If you run a sole proprietorship in eldercare and are taxed on lump-sum revenue (ryczałt), you probably assume 8.5% is your rate. For most care services it is — but not for all. An individual tax ruling from June 2026 shows the trap waiting where PKWiU classification doesn't cleanly match the rate table.

The ruling: 0115-KDST2-2.4011.280.2026.2.MH

The application concerned an entrepreneur providing eldercare services classified as PKWiU 88.10.1 — care for elderly and disabled persons in their place of residence. The entrepreneur sought confirmation that the correct lump-sum rate was 8.5% (Annex 1 to the Lump-Sum Act, item 36: "care services").

The Director of KIS ruled the position incorrect.

Why was 8.5% rejected?

The issue lies in matching PKWiU to the lump-sum rate table. The rate table in Annex 1 references specific PKWiU groupings. The 8.5% rate for care services (item 36) covers services classified in PKWiU 88.10 — but interpretation depends on which subgroups fall within this item.

The authority indicated that not all services classified in PKWiU 88.10 automatically qualify for 8.5%. If a service involves broader activities than pure care (e.g., medical, rehabilitation, or therapeutic elements), the PKWiU classification may differ, and the rate correspondingly higher.

Which lump-sum rates apply to care?

Current lump-sum rates for care services (as of 2026):

8.5% — care services (PKWiU 88.10), including eldercare at home, assistance to disabled persons. This is the most common rate for typical home care.
17% — services that don't fit the "care services" definition in the lump-sum table but are classified in related PKWiU groupings. This is the rate the authority indicated as correct in the ruling.
5.5% — construction and renovation services (not relevant to care, but listed for context).

What does this mean in practice?

If you provide purely care — help with daily activities, companionship, support with household functioning — and you're classified in PKWiU 88.10, the 8.5% rate is correct.

But if your services include additional elements:

Nursing or medical procedures → may qualify as PKWiU 86 (healthcare), rate 17%
Physiotherapy or rehabilitation → PKWiU 86.90.E, rate 17%
Occupational therapy in a medical sense → may fall outside PKWiU 88.10
Cleaning as a separate service → PKWiU 81.21, different rate

The key question: is your service pure care under PKWiU 88.10, or care plus medical/therapeutic elements? If the latter, the authority may challenge 8.5%.

How to check your rate

Check your pkdGlowny in CEIDG — if it's 8810Z, that's your starting point.
Verify whether your services fall under PKWiU 88.10 (not PKD — PKWiU is a separate classification used for tax purposes).
If you provide only care (no medical elements), 8.5% is safe.
If you add medical or therapeutic elements, consult an accountant about whether you should apply 17% to part of your revenue.

Legal basis

Lump-Sum Revenue Act (Dz.U. 2025 poz. 775) — Annex 1, item 36
Individual ruling of the Director of KIS, ref. 0115-KDST2-2.4011.280.2026.2.MH of 30 June 2026

Note: An individual ruling protects only the applicant. It is not binding on other taxpayers. If you're unsure about your lump-sum rate, consider applying for your own ruling.

Looking for accounting for your care business?

I provide accounting for sole-proprietor care businesses — from 99 PLN + VAT/month, first month free. I help with PKWiU classification, lump-sum rates, and invoice entries. Contact pawel.wos@oxyok.com or visit oxyok.com/pl.