Lump-Sum Tax for Translators in Poland in 2026: 17% or 15%?

A translator using lump-sum tax (ryczałt) should not automatically apply 8.5% merely because they provide services. The Lump-Sum Income Tax Act expressly includes translators in its definition of a liberal profession, while translation and interpreting services under the Polish classification of goods and services (PKWiU) 74.3 also appear under the 15% rate. The actual working model is decisive.

In practice, you need to answer two questions: what exactly are you selling, and do you conduct the activity under the statutory conditions for a liberal profession? Only then can you assign a rate to the revenue.

Two rates that must not be mixed without analysis

The 17% rate applies to revenue earned from liberal professions. The statutory definition includes translators, but it also imposes conditions concerning the personal performance of the activity. A professional title, a PKD code, or the wording of an invoice line is not enough.

The 15% rate is specified for translation and interpreting services classified under PKWiU 74.3 when performed outside the scope of a liberal profession. This is not a “cheaper option” that you may simply choose. It must follow from how the business actually operates.

There is no basis for automatically applying 8.5% to ordinary translation services under PKWiU 74.3. The general rate for service activities applies only where the Act does not assign the service to another rate.

When a translator may be subject to the 17% rate

First, check the definition of a liberal profession in Article 4 of the Lump-Sum Income Tax Act and then the rate provision in Article 12. In a typical model, the translator personally accepts the assignment, produces the translation, and is responsible for its content. This may lead to the 17% rate if all statutory conditions for personally practising the profession are met.

Particular care is required when using other people’s work. The Act links the personal practice of a liberal profession to not employing — under employment contracts, contracts of mandate, contracts for specific work, or similar agreements — people who perform activities central to that profession. The person’s role matters, not the name of the contract.

An accountant who handles the records or an IT specialist who repairs a computer does not perform translation work. The position may be different for a second translator, a substantive editor of the translation, or someone who prepares part of the subtitles. You need to describe this model precisely rather than assume either that every subcontractor automatically excludes liberal-profession status or that no subcontractor matters.

Sworn-translator status does not determine the rate by itself either. Certified translations may fall within activity conducted as a liberal profession, but you still need to examine how the work is organised and the scope of the service.

When the 15% rate appears for PKWiU 74.3

The Act specifies 15% for translation and interpreting services under PKWiU 74.3 other than those provided as part of a liberal profession. This may apply to an activity organised in a way that does not meet the definition of personally practising the profession, for example where the business engages people to perform tasks central to the translation work.

This does not mean, however, that every translation agency, language platform, or company using subcontractors automatically applies 15% to all turnover. First identify the services being sold. Intermediation, project management, proofreading, software localisation, subtitle preparation, licensing, and translation itself may have different classifications.

If an invoice covers several separate services taxed at different rates, the revenue records should make it possible to determine revenue from each type of activity. Do not hide the entire package under a generic line such as “language services.” The description should match the contract, the deliverable, and the way the assignment was actually performed.

PKD does not replace PKWiU

A PKD code describes the type of activity registered in the business registry (CEIDG). Lump-sum tax rates, by contrast, are linked to the type of revenue and often to PKWiU. Merely entering the appropriate PKD code does not confirm the tax rate.

For classification purposes, collect the contract, a sample invoice, a description of each stage of the assignment, and information about the people involved in the work. It also matters whether the customer buys a finished translation, access to a tool, a licence, editing, or a package of several activities.

If the classification is unclear, you may request classification information from Statistics Poland (GUS). GUS helps determine the PKWiU code but does not decide the lump-sum tax rate. Once you have established the classification and described the working model accurately, you may request an individual tax ruling from the Director of the National Revenue Information Service (KIS). A binding rate ruling (WIS) concerns VAT and is not used to confirm an income-tax rate.

I explain the broader rules for choosing this form of taxation in the guide to lump-sum tax for a sole proprietorship in Poland in 2026.

VAT for translators in Poland in 2026

Lump-sum tax is a form of income taxation and does not determine VAT treatment. A translator may be an active VAT taxpayer or use the small-business VAT exemption if they meet the conditions in Article 113 of the VAT Act.

In 2026, the annual sales threshold for the exemption is 240,000 zł. If you start trading during the year, the threshold is calculated in proportion to the period in which the business operates. You must also check the list of activities excluded from the exemption and the rules for calculating the sales value. Exceeding the threshold means that the exemption is lost from the transaction that caused the threshold to be exceeded.

Services for businesses in other countries also require an analysis of the place of supply, documentation, and possible EU VAT registration. A foreign customer does not automatically mean either Polish VAT or the absence of registration obligations.

How to determine the rate before issuing the first invoice

Start by describing one specific service without marketing language. State who performs the translation, who proofreads it, who is responsible for the result, and what the customer pays for. Then match the service to PKWiU and determine whether the work organisation meets the definition of a liberal profession.

If you sell different services, analyse them separately. This applies especially to translation, proofreading, localisation, subtitles, intermediation, and licences. Only then should you configure your invoice lines and revenue records.

The safest summary is therefore: 17% for a statutory liberal profession, 15% for translation and interpreting services under PKWiU 74.3 performed outside that definition, and no automatic 8.5%. If the business description does not produce a clear answer, obtain a GUS classification first and then, if necessary, an individual KIS ruling.

Frequently asked questions

Does every translator pay 17%?

No. The 17% rate depends on satisfying the statutory definition of a liberal profession. Services under PKWiU 74.3 performed outside that definition are listed under the 15% rate.

Can a sworn translator apply 8.5%?

You should not assign 8.5% to ordinary translation services automatically. For a translator, you need to consider 17% or 15% according to the actual working model and the classification of the service.

Does using a subcontractor always mean 15%?

Not every subcontractor performs activities central to the translator’s profession. You need to examine their actual role. Someone who produces part of the translation is different from an accountant or an equipment technician.

Does an individual KIS ruling replace a GUS classification?

No. In a dispute over a PKWiU code, it is worth obtaining classification information from GUS first. A KIS ruling assesses the tax consequences of the facts described and the classification provided.

Sources

• Act on Lump-Sum Income Tax on Certain Revenue Earned by Individuals, in particular Articles 4 and 12.
• VAT Act, in particular Article 113.
• PKWiU 2015 — classification materials from Statistics Poland.