Lump-Sum Tax (Ryczałt) Rates in Poland (2026) — Full PKWiU Table
All lump-sum tax (ryczałt) rates in 2026 in Poland with Polish classification of goods and services (PKWiU) examples: 2%, 5.5%, 8.5%, 12%, 14%, 15%, 17%. A complete classification guide.
Lump-sum tax (ryczałt) has 8 rates: from 2% to 17%. Choosing the right one depends on PKWiU — the classification of services and goods. A wrong classification means a wrong tax, penalties, and corrections.
In this guide, I publish the full table of lump-sum tax (ryczałt) rates for 2026 in Poland with Polish classification of goods and services (PKWiU) examples.
Full 2026 Lump-Sum Tax (Ryczałt) Rate Table
Lump-sum tax rates 2026 — guide by industry
All lump-sum tax rates + health contribution thresholds. Enter your industry to find the right rate.
8 rates matching your query.
- Handel hurtowy i detaliczny (dz. 45-47 PKD)
- Sprzedaż towarów przez internet
- Działalność gastronomiczna — sprzedaż napojów o zawartości alkoholu < 1,5%
- Gastronomia (restauracje, bary, stołówki)
- Usługi związane z wyżywieniem (pkwiu 56)
- Budownictwo i roboty budowlane
- Transport i logistyka (poza międzynarodowym)
- Usługi kurierskie
- Magazynowanie i przechowywanie towarów
- Większość usług (IT, programowanie, doradztwo)
- Usługi informatyczne (pkwiu 62)
- Działalność prawnicza i księgowość
- Architektura, inżynieria, badania techniczne
- Reklama i badanie rynku
- Usługi finansowe i ubezpieczeniowe (bez pośredników)
- Obsługa rynków finansowych
- Działalność agentów i brokerów ubezpieczeniowych
- Usługi weterynaryjne
- Działalność lekarzy weterynarii
- Niektóre usługi opieki (zależne od PKWiU)
- Usługi związane z utrzymaniem porządku
- Usługi niewymienione w innych stawkach
- Tłumaczenia i sekretariat (niektóre)
- Pozostała działalność usługowa
Health contribution on lump-sum tax (2026)
On lump-sum tax, the health contribution depends on annual revenue — the more you earn, the higher the installment. This is a key difference from the tax scale and flat tax.
Important: The lump-sum rate depends on the PKWiU symbol (Polish Classification of Goods and Services), not PKD. PKD only determines the type of business at registration. Wrong PKWiU classification = wrong rate = underpaid tax and penalties from the tax office.
Not sure which lump-sum rate fits your business?
Rates based on the Act on Flat-Rate Income Tax (Dz.U. 2025 poz. 775), art. 12 sec. 1. Health contribution: Act on Healthcare Services, art. 79 sec. 1 pt. 2 (2026 thresholds). The category list is not exhaustive — it shows the most common cases and does not replace PKWiU classification.
2% Rate — Trade
- PKWiU 46 (wholesale)
- PKWiU 47 (retail trade, including online)
- Allegro, Amazon, online stores
- Sale of goods purchased for resale
3% Rate — Food Production
- PKWiU 10-11 (food product manufacturing)
- Bread baking, agricultural processing
5.5% Rate — Agriculture, Construction
- PKWiU 01 (agriculture)
- PKWiU 43 (specialized construction work: plastering, painting, paving)
- Animal husbandry, crops
8.5% Rate — Services
- PKWiU 49-53 (transport, logistics)
- PKWiU 62 (IT services, programming)
- PKWiU 68-75 (real estate, legal consulting, accounting)
- PKWiU 78 (employment)
- PKWiU 81 (services related to buildings)
- PKWiU 86-88 (healthcare and social care, including eldercare PKWiU 88.10)
10% Rate
- PKWiU 55-56 (gastronomy, restaurants)
- PKWiU 93 (sports, entertainment)
- Taxis (PKWiU 49.32)
12% Rate — IT-Specific Services
- PKWiU 63 (data processing, hosting)
- IT infrastructure services
14% Rate — Consulting
- PKWiU 70.22.Z (business consulting, management)
- Not strictly IT, but "management consulting"
15% Rate
- PKWiU 71 (engineering services)
- PKWiU 74-75 (unclassified professional services)
17% Rate — Remaining Services
- PKWiU 85 (education, training)
- PKWiU 90-93 (culture, entertainment, sports)
- Services not classified under other rates
How to Classify Services?
Step 1: Identify the Main Service
What is the main subject of the contract? Programming, consulting, trade?
Step 2: Find the PKWiU Code
Look up the PKWiU code in the GUS classification.
Step 3: Match the Rate
Find the lump-sum tax (ryczałt) rate corresponding to the PKWiU code.
Classification Examples
| Industry | PKWiU | Rate | |---|---|---| | Online store (clothing) | 47.91 | 2% | | Programmer | 62.01.Z | 8.5% | | Business consulting | 70.22.Z | 14% | | Restaurant | 56.10.A | 10% | | Construction (painting) | 43.34 | 5.5% | | Eldercare | 88.10.19.0 | 8.5% | | Tutoring | 85.59.19 | 17% | | Taxi | 49.32 | 10% | | Accounting | 69.20.Z | 8.5% | | Marketing/advertising agency | 73.11 | 8.5% |
Mixing Rates on One Invoice
If you sell services/goods with different PKWiU codes — you must separate them:
- Separate line items on the invoice
- Separate PKWiU codes
- Separate amounts
Example:
- Programming: 62.01.Z → 8.5%
- Hosting: 63.12.Z → 12%
- Training: 85.59.19 → 17%
On one invoice — 3 line items, 3 lump-sum tax (ryczałt) rates.
Most Common Mistakes
1. Wrong PKWiU
The most common mistake. Check with GUS before issuing an invoice.
2. One Rate for Everything
If you have different services — different rates. Not everything at 8.5%.
3. Ignoring PKWiU Changes
PKWiU can change. Always check the current classification.
4. Relying on an "Old" Rate
Lump-sum tax (ryczałt) rates can change. Check the lump-sum tax act.
FAQ
How do I find the right PKWiU?
In the GUS classification (online) or ask your accountant.
Can I change my PKWiU mid-year?
Yes, if the service changes. But on subsequent invoices.
Does one business = one PKWiU?
No. You can have several PKWiU codes in one sole proprietorship (JDG).
What if I can't find a PKWiU?
Choose the closest match. Or consult an accountant.
Need Help with Classification?
I run sole proprietorship (JDG) accounting on lump-sum tax (ryczałt) — Polish classification of goods and services (PKWiU) classification, rates, and record-keeping. From 49 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/pl.
Note: Lump-sum tax (ryczałt) rates in 2026: 2% (trade), 3% (food), 5.5% (construction), 8.5% (IT services), 10% (gastronomy), 12% (hosting), 14% (consulting), 15% (engineering), 17% (training). Classification by Polish classification of goods and services (PKWiU) / GUS. Before making a decision, consult an accountant.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
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