Lump-Sum Tax for the Beauty Industry in Poland 2026
Lump-sum tax for the beauty industry — hairdresser, cosmetologist, barber in Poland 2026. Rate 8.5%, exemptions, costs, VAT. Guide.
The beauty industry is one of the most dynamic environments for sole proprietorships (JDG) in Poland. Hairdressers, cosmetologists, barbers, stylists — many of them ask: is the lump-sum tax (ryczałt) a good form of taxation?
In this guide, I explain how the lump-sum tax works for the beauty industry in 2026.
Lump-sum tax for the beauty industry — rates and profitability
Beauty salon, hairdresser, cosmetologist on the lump sum: 8.5% rate, but equipment costs (lasers, devices) can be high. Check when the lump sum pays off and when the linear tax is better.
Lump-sum rate for beauty services
Most hairdressing and beauty services fall under the 8.5% lump-sum rate — provided you classify them under the correct PKWiU code.
Key PKWiU code
96.02.ZHairdressing and beauty services — the main 8.5% lump-sum rate for beauty salons.
Costs in the beauty industry — lasers vs materials
The cost structure depends on the salon profile: device-based treatments (lasers, RF, cryolipolysis) = expensive equipment, while basic services (manicure, haircut) = mainly materials.
✂️ Low costs
15–25%Basic-service salons — standard hairdressing, manicure, makeup. Costs are mainly materials and rent.
🎨 Materials (dyes, varnishes, cosmetics) | 🏠 Premises rent | 💡 Utilities
🔬 High costs
40–60%Device-based salons — laser therapy, aesthetic medicine, cryolipolysis, IPL. Costs are expensive devices (depreciation), treatment materials, training.
🔬 Lasers and devices (depreciation) | 💉 Treatment materials | 📚 Training | 🏠 Rent
When lump sum, when linear?
The decision depends on the cost-to-revenue ratio. The more expensive the equipment, the more it pays to deduct costs (linear).
Lump sum 8.5%
Pays off when costs < 30%
Basic-service salons (hairdressing, manicure, makeup). Low material costs, no expensive devices. The lump sum gives a lower tax — you pay 8.5% on revenue without deducting costs.
Linear 19%
Pays off when costs > 30%
Device-based salons (lasers, aesthetic medicine). Expensive equipment and treatment materials create high costs — it pays to deduct them. Linear 19% on (revenue − costs) gives a lower tax.
Example: 300,000 zł revenue, costs 50%
Comparison: lump sum 8.5% vs linear tax 19% (with 50% costs = 150,000 zł) — a device-based salon with lasers.
| Form | Base | Rate | Tax | Health ins. | Total |
|---|---|---|---|---|---|
| Lump sum | 300 000 zł | 8,5% | 25 500 zł | 1200 zł | 26 700 zł |
| Linear | 150 000 zł | 19% | 28 500 zł | 699 zł | 29 199 zł |
With costs above 30% of revenue, the linear tax is cheaper. The higher the equipment costs, the greater the savings on the linear tax.
Key rule: Beauty services (PKWiU 96.02.Z) = lump sum 8.5%. If you have expensive lasers and devices (costs > 30% of revenue) — linear 19% is cheaper. If you mainly do haircuts, manicure and makeup (low material costs) — lump sum 8.5% wins. Break-even: ~30% costs.
Have a beauty or cosmetic salon? Let's check what pays off.
Let's calculate →The 8.5% rate is based on Art. 12 sec. 1 pt. 5 lit. a of the Lump-Sum Tax Act for PKWiU 96.02.Z. The health contribution depends on the revenue tier. The ~30% break-even is approximate and depends on the cost structure.
Lump-Sum Rates in the Beauty Industry
The rate depends on the PKWiU classification of the service:
| Service | PKWiU | Lump-Sum Rate | |---------|-------|---------------| | Hairdressing | 96.02.Z | 8.5% | | Cosmetology and care | 96.02.Z | 8.5% | | Barber (men's haircutting) | 96.02.Z | 8.5% | | Permanent makeup | 96.02.Z | 8.5% | | Manicure / pedicure | 96.02.Z | 8.5% | | Relaxation massage | 96.04.Z | 8.5% | | Therapeutic (medical) massage | 86.90.E | 14% (medical services) | | Tanning salon | 93.29.Z | 14% | | Tattoos / piercing | 96.09.D | 8.5% |
Key Rule
Most beauty services fall under PKWiU 96.02.Z — rate 8.5%. This is a low rate, attractive with high margins.
8.5% Lump-Sum — When Is It Worth It?
The lump-sum tax is worthwhile when:
- Low material costs — you work mainly with your own labor
- High margins — e.g., premium treatments (500–1,000 zł)
- Little equipment — you don't invest in expensive machines
- No premises rental — you work in a sublease or at home
Example: Independent Cosmetologist
- Revenue: 10,000 zł/month = 120,000 zł/year
- Costs (materials, chair rental): 15,000 zł (12.5%)
- Income: 105,000 zł
- Lump-sum 8.5%: 120,000 × 8.5% = 10,200 zł in tax
- Flat tax: 105,000 × 19% = 19,950 zł
- Tax scale: (105,000 − 30,000) × 12% = 9,000 zł (but no tax-free amount on flat tax)
The lump-sum saves ~10,000 zł!
When Is the Lump-Sum NOT Worth It?
- High equipment costs (lasers, IPL machines — 50,000+ zł)
- Renting a large premises (50m² salon in a city center)
- A lot of materials (premium cosmetics)
- Employed staff (though this depends)
Example: Laser salon
- Revenue: 300,000 zł
- Costs (lasers, premises, materials): 200,000 zł (67%)
- Income: 100,000 zł
- Lump-sum 8.5%: 300,000 × 8.5% = 25,500 zł
- Flat tax: 100,000 × 19% = 19,000 zł
Here the flat tax is cheaper.
VAT in the Beauty Industry
VAT Exemption (Art. 113)
Most beauty services are VAT-exempt if your revenue does not exceed 200,000 zł annually.
VAT Registration — Optional
If you exceed 200,000 zł or voluntarily register for VAT:
- VAT rate: 8% (hairdressing and cosmetology services — Art. 41 sec. 2)
- You must issue VAT invoices
- File JPK_V7
When Is It Worth Being a VAT Taxpayer?
- You buy expensive equipment (lasers, chairs)
- You're furnishing a salon (renovation, furniture)
- You say clients want VAT invoices
Costs in the Beauty Industry — Can They Be Deducted?
On the lump-sum tax, you cannot deduct costs. But on the tax scale/flat tax:
- Materials (dyes, cosmetics, disposables)
- Equipment (hairdressing, cosmetology, laser)
- Premises rental (rent)
- Marketing (Instagram ads, Facebook ads)
- Training (styling courses, brows...)
- Depreciation of equipment above 10,000 zł
ZUS in the Beauty Industry
Start-Up Relief (6 months)
First 6 months of JDG — no ZUS social contributions. You pay only the health insurance contribution.
Preferential Small ZUS (24 months)
Next 2 years — preferential base amount of 1,441.80 zł. Contributions are significantly lower than large ZUS.
Health Insurance Contribution (Lump-Sum)
| Tier | Annual Revenue | Contribution/month | |------|----------------|-------------------| | I | up to 60,000 zł | 461.66 zł | | II | 60,000 – 300,000 zł | 699.11 zł | | III | above 300,000 zł | 1,258.39 zł |
Chair / Room Rental
A popular model in the beauty industry: renting a chair or room in someone else's salon.
- If you rent a chair as a JDG — your revenue is beauty services (8.5%)
- The VAT issue on chair rental is settled by the salon owner (if they are a VAT taxpayer)
- Agreement: rental of space, not a commission contract
FAQ
Is permanent makeup 8.5% or 14%?
Usually 8.5% (PKWiU 96.02.Z). If it is a medical service (performed by a doctor) — 14% (PKWiU 86.90.E).
Can I deduct a laser purchase on the lump-sum tax?
No. On the lump-sum tax, you do not deduct costs. If you buy lasers for 100,000 zł — the tax scale or flat tax will be cheaper.
Do I have a different lump-sum rate when selling cosmetic products?
Yes. Sale of goods (products) is PKWiU 47.75.Z — lump-sum rate 2% (trade). But if the service + product are a package — it is classified as a beauty service (8.5%).
Is a tanning salon 8.5% or 14%?
Tanning salon: PKWiU 93.29.Z, rate 14%.
Need Help?
I provide accounting for the beauty industry — hairdressers, cosmetologists, salons. Lump-sum tax, VAT, ZUS. From 49 zł + VAT per month.
Contact me at [email protected] or visit oxyok.com/en.
Note: Lump-sum tax for the beauty industry: rate 8.5% (hairdressing, cosmetology). With high costs (lasers, premises) — tax scale/flat tax is often cheaper. Consult an accountant before making a decision.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
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