Lump-Sum Tax for Medical Services — Doctor, Physiotherapist in Poland 2026
Lump-sum tax (ryczałt) for medical services in Poland — doctor, physiotherapist 2026. Rate 14%, VAT exemption, costs.
Doctors and physiotherapists often run a sole proprietorship (JDG) alongside employment. Is lump-sum tax (ryczałt) a good taxation form for medical services?
In this guide, I explain how lump-sum tax works for medical services in 2026.
Lump sum in medicine — 14% for doctors and physiotherapists
Doctors, physiotherapists, and other medical specialists can use the 14% lump-sum rate. Many medical services are VAT-exempt (Art. 43(1) of the VAT Act), which further simplifies accounting.
Lump-sum rate
VAT in medical services
Doctor with employment and lump sum
Employment income (employment contract at a medical facility) does not enter the lump sum. You settle it under general rules (tax scale), while the lump sum covers only your private practice.
Important: If you run a practice and are employed, the revenues are settled separately. Lump sum from business + tax scale from employment. VAT exemption requires services to be provided within medical activity (entries in the register of medical entities required). Costs are not deducted under the lump sum.
Want to optimize taxes for your medical practice?
Let's consult →Lump-sum rate 14%: Ministry of Finance regulation (PKWiU 86 — healthcare services). VAT exemption: Art. 43(1) items 18–19a of the VAT Act. Lump sum limit: €2 million (Art. 9(2) of the lump-sum act). Does not replace medical or legal advice.
Lump-sum tax rates for medical services
| Service | PKWiU | Rate | |---------|-------|------| | Medical practice | 86.21.Z | 14% | | Dental practice | 86.23.Z | 14% | | Physiotherapy | 86.90.E | 14% | | Nursing services | 86.90.A | 14% | | Psychotherapy | 86.90.E | 14% | | Dietetics | 86.90.E | 14% | | Occupational medicine | 86.21.Z | 14% | | Sale of medicines / supplements | 47.74.Z | 2% (trade) |
Key rule
Medical services have a lump-sum tax rate of 14% — regardless of type (doctor, dentist, physio, psychologist).
Is the 14% lump-sum tax worth it in medicine?
For a doctor without employment (JDG only)
- Revenue: 400,000 zł/year
- Costs (office, equipment, assistant): 150,000 zł (37.5%)
- Income: 250,000 zł
- Lump-sum 14%: 400,000 × 14% = 56,000 zł
- Flat tax: 250,000 × 19% = 47,500 zł
Flat tax is cheaper by 8,500 zł.
For a doctor with employment + JDG
- Employment: 150,000 zł/year
- JDG revenue: 100,000 zł
- JDG costs: 20,000 zł (20%)
- JDG income: 80,000 zł
- Lump-sum 14%: 100,000 × 14% = 14,000 zł (from JDG only)
- Tax scale (combined): (230,000 − 30,000) × 12% + (230,000 − 120,000) × 20% = 24,000 + 22,000 = 46,000 zł
On the tax scale — combined tax from employment + JDG. Lump-sum tax settles only the JDG (employment on PIT-37).
When does lump-sum tax pay off?
- Low costs — online consultations, telemedicine
- High hourly rates — premium specialists
- Supplement to employment — small-scale business
VAT in medical services
VAT exemption (Art. 43 sec. 1 pt 18–19)
Medical services (doctor, dentist, physio, psychologist) are exempt from VAT — if they provide services within the scope of medical care.
When is VAT required?
- Sale of products (medicines, supplements)
- Cosmetic services (non-medical)
- Occupational medicine (if B2B for companies)
Most doctors are exempt from VAT — regardless of the 200,000 zł limit.
Health insurance contribution — doctor with employment
If you have employment + JDG:
- Employment — employer pays the health insurance contribution (9%)
- JDG on lump-sum tax — additional contribution based on thresholds (461.66 / 699.11 / 1,258.39 zł)
FAQ
Is a doctor on lump-sum tax exempt from VAT?
Yes — medical services are exempt from VAT (Art. 43). Regardless of the 200,000 zł limit.
Does a physiotherapist have the same rate as a doctor?
Yes. Physiotherapy (PKWiU 86.90.E) → 14% lump-sum tax.
Can a psychologist choose lump-sum tax?
Yes. Psychotherapy → 14% (PKWiU 86.90.E).
Need help?
I provide accounting for doctors and physiotherapists — lump-sum tax, flat tax, VAT, ZUS. From 89 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/pl.
Note: Lump-sum tax for medical services: rate 14%. VAT exemption (Art. 43). With costs above 25% — 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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