Lump-sum tax rate calculator

Check which rate applies to your business. Rates as of 2026-01-01.

Enter your type of business or profession

17%

Liberal professions (as defined by the Act)

some income from liberal professions

⚠ The definition of a “liberal profession” is narrow. Check whether it applies to you.

15%

Advertising and market research services

advertising, marketing, market and opinion research

15%

Consulting (other than IT and agricultural)

business and management consulting

15%

Legal, accounting and bookkeeping services, tax advice

law firm, accounting office, tax adviser

15%

Photography services

photographer, photo shoots, product photography

15%

Head office / management services

management, head office services

14%

Healthcare

doctor, dentist, nurse, physiotherapist, psychologist

14%

Architectural and engineering services

architect, structural designer, engineer

14%

Technical testing and analysis

measurements, technical testing, certification

12.5%

Private rental: the excess over 100,000 PLN

renting out flats/premises above the threshold

⚠ Up to 100,000 PLN of revenue a year the rate is 8.5 %; only the excess is taxed at 12.5 %.

12%

Software services (programming)

programmer, software developer, app development

⚠ The most disputed rate. 12 % applies to programming; some IT services (e.g. consulting) may be 8.5 %. Be sure to confirm it with an accountant.

12%

Computer hardware consulting

IT consulting related to hardware

12%

Publishing software packages and games

game publisher, software packages

10%

Buying and selling real estate on your own account

real estate trading

8.5%

Services (other)

most services not covered by another rate

8.5%

Private rental up to 100,000 PLN

renting out flats/premises up to the threshold

8.5%

Education

tutoring, courses, training

8.5%

Food service: drinks over 1.5 % alcohol

selling alcohol in food service

5.5%

Manufacturing (production)

manufacturing goods, industrial handicraft

5.5%

Construction work

building, renovation, finishing work

5.5%

Freight transport (vehicles over 2 tonnes)

lorry transport, forwarding with vehicles >2 t, driver

Trade (selling goods)

shop, trade, selling goods

Food service (excluding alcohol over 1.5 %)

restaurant, catering, food truck

Selling processed products from your own crops/livestock

non-industrial processed farm products

Important: the list is indicative and limited to the most common types of business. The rate is ultimately decided by the PKWiU classification of your services, and the wrong rate means paying back tax with interest. Already know your rate? Work out the tax in the lump-sum tax calculator. Not sure? Confirm it with us.

Frequently asked questions

Where does the lump-sum rate come from?

The rate is set by the Lump-Sum Income Tax Act (Article 12) according to the type of business, or more precisely its PKWiU classification (the Polish Classification of Products and Services). The same business can have different rates for different services.

Why do I see two rates for IT?

Programming (software development) is usually 12 %, but some IT services (such as certain consulting) may be taxed at 8.5 %. This is the most common source of disputes and corrections. Confirm the classification with an accountant before you choose.

Is this search tool binding?

No. It is an indicative tool based on the most common types of business. The final rate depends on the detailed PKWiU classification of your services. The wrong rate risks paying back tax with interest, so it is worth confirming it with an accounting office.