Lump-Sum Tax for Gastronomy in Poland 2026
Lump-sum tax (ryczałt) for gastronomy in Poland — restaurant, food truck, café 2026. Rates, 8% VAT, costs, when lump-sum pays off.
Gastronomy is a high-cost industry — products, venue rent, staff. Is lump-sum tax (ryczałt) a good taxation form for a restaurant, café, or food truck in Poland?
In this guide, I explain how lump-sum tax works for gastronomy in 2026.
Lump sum in gastronomy — 17% or 8.5%?
Restaurants and bars pay 17% lump-sum tax, but food delivery (Pyszne.pl, own app) is only 8.5%. With high costs (ingredients, rent, staff), the lump sum often beats the 19% flat tax.
Lump-sum rates in gastronomy
Lump sum 8.5% vs flat tax 19%
Example: food delivery, revenue 100,000 zł, costs 75%.
Important: You can apply different rates simultaneously — 17% on dine-in and 8.5% on delivery, provided separate records are kept. On-site alcohol sales remain at 17%. Bottled drinks may qualify for 5.5% (retail trade).
Want to optimize taxes for your restaurant?
Let's calculate →Lump-sum rates: § 1 items 1 and 2 of the Ministry of Finance regulation (17% — PKWiU 56.10.A, 8.5% — gastronomy delivery). VAT 8% on gastronomic services: Annex 10 item 1(4) of the VAT Act. Flat tax: Art. 30c of the PIT Act. Calculations are simplified — they do not include ZUS contributions or tax-free allowance.
Lump-sum tax rates in gastronomy
The rate depends on the Polish classification of goods and services (PKWiU) of the service:
| Service | PKWiU | Rate | |---------|-------|------| | Restaurant services | 56.10.A | 17% | | Preparation and delivery of food | 56.21.Z | 8.5% (delivery) | | Cafés | 56.30.Z | 17% | | Food truck | 56.10.A | 17% | | Event catering | 56.21.Z | 8.5% (delivery) | | Sale of alcoholic beverages | 56.10.A | 17% |
Key difference: restaurant vs delivery
- Restaurant (dine-in) — rate 17% (PKWiU 56.10.A)
- Food delivery (pyszne.pl, Uber Eats) — rate 8.5% (PKWiU 56.21.Z — food delivery)
Many restaurant owners don't realize that food delivery has a different rate than on-site consumption. This affects the profitability of lump-sum tax.
Is the 17% lump-sum tax worth it in gastronomy?
Short answer: rarely.
Gastronomy has high costs:
- Products: 30–35% of revenue
- Venue rent: 10–15%
- Staff: 20–25%
- Utilities: 5–7%
- Equipment: 3–5%
Total: 70–85% costs. At a 17% rate on total revenue — lump-sum tax is very expensive.
Example: restaurant
- Revenue: 500,000 zł/year
- Costs: 375,000 zł (75%)
- Income: 125,000 zł
- Lump-sum 17%: 500,000 × 17% = 85,000 zł
- Tax scale (progressive): (125,000 − 30,000) × 12% = 11,400 zł + health insurance contribution
- Flat tax: 125,000 × 19% = 23,750 zł
Lump-sum tax is 3–7 times more expensive!
When does lump-sum tax pay off in gastronomy?
- Low costs — e.g., food truck without staff
- High margins — e.g., café with own baked goods
- Small revenues — unregistered business activity or very small scale
VAT in gastronomy
VAT rate: 8% (not 23%)
Gastronomic services (PKWiU 56.10.A) have a reduced VAT rate of 8% — not 23%.
But note: the sale of alcoholic beverages may be 23%.
VAT exemption (Art. 113)
If your annual revenue does not exceed 200,000 zł — you are exempt from VAT.
Most restaurants, food trucks, and cafés exceed this limit and must be VAT taxpayers.
Staff in gastronomy
Gastronomy is a labor-intensive industry. On lump-sum tax, you can hire employees — but you must pay employer social insurance (ZUS) contributions for them.
Forms of employment:
- Employment contract (umowa o pracę) — full ZUS, highest costs
- Mandate contract (umowa zlecenie) — student under 26 years old exempt from ZUS
- Unregistered business activity — up to 3,604.50 zł/month
FAQ
Should a food truck choose lump-sum tax?
Rarely. A food truck has costs (vehicle, fuel, products) of around 60–70%. At the 17% rate — tax scale or flat tax is cheaper.
Does food delivery have a lower rate?
Yes. Food delivery (PKWiU 56.21.Z) has a rate of 8.5% on lump-sum tax. But on-site consumption is 17%.
Does alcohol have a different VAT rate?
Yes. Alcohol sales are subject to 23% VAT (not 8%). On lump-sum tax — the rate is 17% regardless of type.
Need help?
I provide accounting for the gastronomy industry — lump-sum tax, VAT, staff. From 89 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/pl.
Note: Lump-sum tax in gastronomy: rate 17% (restaurants) or 8.5% (delivery). With costs at 70–85% — 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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