Lump-Sum Tax in Transport and Freight Forwarding in Poland 2026
Lump-sum tax in transport and freight forwarding in Poland 2026. Rates 8.5%, 12%, 17%, fuel costs, drivers, international services. Guide.
Transport and freight forwarding are industries where costs are enormous — fuel, leasing, road tolls. On the lump-sum tax (ryczałt), you cannot deduct these costs, but the rates can be attractive for certain services.
In this guide, I explain how the lump-sum tax works in transport and freight forwarding in 2026.
Lump-sum tax for transport and freight forwarding — rates and profitability
Freight transport and forwarding on the lump sum: two different rates, high fleet costs. Check when the lump sum pays off and when the 19% linear tax is better.
Lump-sum rates in transport / forwarding
The rate depends on what exactly you do — forwarding (organising transport) vs freight transport (own fleet).
📦 Freight forwarding
8.5%Organising transport, intermediation, logistics — without own vehicles
PKD 52.29.Z🚛 Freight transport
12%Transporting goods with own vehicles (trucks, vans)
PKD 49.41.ZFleet costs — 60–70% of revenue
Freight transport is an industry with very high operating costs. Fuel, vehicle leasing, servicing and insurance consume most of the revenue.
Typical fleet cost share
Fuel, lease instalments, servicing, tyres, insurance, car washes, road tolls — all of these are deductible only on the scale / linear tax. On the lump sum, you cannot deduct these costs.
Cost breakdown (example)
💡 Why does this matter? The lump sum does not account for costs — you pay a flat rate on your entire revenue. With costs at 60–70% of revenue, this means the tax can eat a large chunk of your margin. Here, the 19% linear tax often wins.
Example: 500,000 zł revenue, costs 65%
Comparison: lump sum 12% (freight transport) vs linear tax 19% (with 65% costs = 325,000 zł).
| Form | Base | Rate | Tax | Health ins. | Total |
|---|---|---|---|---|---|
| Lump sum | 500 000 zł | 12% | 60 000 zł | 1669 zł | 61 669 zł |
| Linear | 175 000 zł | 19% | 33 250 zł | 699 zł | 33 949 zł |
With costs at 60–70% of revenue, the linear tax is cheaper. The lump sum in freight transport only pays off with very low costs — which is rare in this industry.
Key rule: Forwarding (8.5%) = low costs, lump sum pays off. Freight transport (12%) = high fleet costs 60–70%, almost always better with linear 19%. Before choosing, calculate the break-even: if costs > 37% of revenue — linear wins.
Have a transport or forwarding company? Let's check what pays off.
Let's calculate →Rates based on Art. 12 sec. 1 pt. 5 lit. a (8.5% — forwarding) and Art. 12 sec. 1 pt. 6 (12% — freight transport) of the Lump-Sum Tax Act. The health contribution depends on the revenue tier.
Lump-Sum Rates in Transport
The rate depends on the type of service and PKWiU classification:
| Service | PKWiU | Lump-Sum Rate | |---------|-------|---------------| | Road freight transport | 49.41.Z | 12% (above 2,000 zł) | | Road passenger transport | 49.39.Z | 8.5% | | Freight forwarding (spedycja) | 52.29.Z | 8.5% | | Loading and unloading services | 52.24.Z | 8.5% | | Warehousing | 52.10.Z | 8.5% | | Transport intermediation | 52.29.10 | 8.5% | | Transport organization | 52.29.Z | 8.5% |
Key Distinction
- Own fleet transport (you own trucks) — rate depends on PKWiU
- Freight forwarding / intermediation (you organize transport) — 8.5% (forwarding, PKWiU 52.29.Z)
Many forwarders use the 8.5% lump-sum rate because they don't bear fuel and leasing costs — this can be profitable.
Freight Transport — 12% or 8.5%?
This is one of the most common issues in the industry:
12% Rate — Freight Transport
If you provide road freight transport services (PKWiU 49.41.Z), the basic rate is 12%.
But there are exceptions:
- 8.5% rate — if revenue from freight transport is below 2,000 zł per month in a given year (small revenue)
- 5% rate — certain logistics services (e.g., 52.29.14 — business logistics)
- 4% rate — information and advisory services in logistics
8.5% Rate — Freight Forwarding
Freight forwarding (PKWiU 52.29.Z) is the organization of transport. A forwarder doesn't need to own a fleet — they organize the shipment.
Forwarders often choose the 8.5% lump-sum rate because:
- They have lower costs (no fleet)
- Revenue is mainly commissions
- 8.5% is attractive at high revenue levels
Costs in Transport — Is the Lump-Sum Worth It?
If You Own a Fleet (Trucks)
Costs are enormous:
- Fuel: 30–40% of revenue
- Leasing: 10–15%
- Road tolls (e-TOLL): 3–5%
- Insurance: 2–3%
- Maintenance and tires: 5–7%
With costs at 60–70% of revenue — a 12% lump-sum tax means tax on the entire revenue. This can be disadvantageous.
Example:
- Revenue: 500,000 zł
- Costs: 350,000 zł (70%)
- Income: 150,000 zł
- Lump-sum 12%: 500,000 × 12% = 60,000 zł
- Tax scale: (150,000 − 30,000) × 12% = 14,400 zł (but no tax-free amount on flat tax)
- Flat tax: 150,000 × 19% = 28,500 zł
In this case, the tax scale/flat tax is significantly cheaper!
If You Are a Forwarder (No Fleet)
Costs are low:
- Office: 5–10% of revenue
- Computers, phone: 2–3%
- Marketing: 3–5%
With costs at 10–15% — the 8.5% lump-sum rate is very attractive.
Example:
- Revenue: 300,000 zł
- Costs: 45,000 zł (15%)
- Income: 255,000 zł
- Lump-sum 8.5%: 300,000 × 8.5% = 25,500 zł
- Flat tax: 255,000 × 19% = 48,450 zł
The lump-sum saves ~23,000 zł!
Hiring Drivers — Lump-Sum and ZUS
On the lump-sum tax, you can hire employees, but:
- You must pay employee ZUS for them (retirement, disability, sickness, health)
- Your lump-sum health contribution does not depend on the number of employees
- Employees do not affect your lump-sum rate
International Transport — VAT and Cabotage
Transport Within the EU — WDT/WNT
If you transport goods from Poland to another EU country — that is WDT (intra-EU supply of goods):
- VAT rate: 0% (if transport is documented and the contractor has an EU VAT number)
- You must be registered for EU VAT
Cabotage
Cabotage is transport within another EU country (e.g., transporting goods from Germany to France by a Polish carrier). Rules:
- Up to 3 cabotage operations within 7 days in one country
- No Polish VAT — VAT is settled according to the cabotage country's rules
e-TOLL and Road Tolls
Road tolls (e-TOLL, ecological, etc.) are a cost — but on the lump-sum tax, you cannot deduct them. You can only deduct them on the tax scale/flat tax.
On VAT — you can deduct 23% VAT from road tolls (if documented with an invoice).
FAQ
Is the lump-sum tax profitable in transport with your own fleet?
Rarely. With costs at 60–70% of revenue (fuel, leasing) — the tax scale or flat tax is cheaper. A 12% lump-sum on the entire revenue is a large tax.
Should forwarders choose the lump-sum tax?
Often yes. Freight forwarding has an 8.5% rate and low costs — the lump-sum can be economical.
Can I deduct fuel on the lump-sum tax?
No. On the lump-sum tax, you cannot deduct any costs, including fuel. VAT on fuel can be deducted on VAT (23%), if you are an active VAT taxpayer.
Is international transport VAT-exempt?
WDT (supply to the EU): 0% rate, if conditions are met. Transport within Poland: 23% VAT.
Need Help?
I provide accounting for the transport industry — lump-sum vs. flat tax, forwarding, EU VAT, JPK_V7. From 49 zł + VAT per month.
Contact me at [email protected] or visit oxyok.com/en.
Note: Lump-sum tax in transport: 8.5% (forwarding) or 12% (freight transport). With high costs (fleet) — 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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