# 🇵🇱 Poland — Why Doctors Pay 14% Ryczałt, Not 17%, in 2026

2026-07-26 — Podnikio Team

Doctors, dentists, architects, and engineers pay 14% ryczałt in Poland in 2026, not the 17% 'liberal professions' rate many assume — a common point of confusion.

## Do doctors and architects pay the 17% liberal-professions ryczałt rate in Poland?

**No — they pay 14%.** This is a genuinely common point of confusion, because 17% was their rate before the **Polski Ład** tax reform moved them out of that category. In 2026, the 14% rate covers:

- Healthcare services (doctors, dentists)
- Architecture and engineering services
- Technical testing and analysis
- Specialised design

The 17% rate is now reserved for a narrower group: lawyers, notaries, tax advisors, accountants/auditors, translators, and insurance/investment brokers.

## Why does this distinction matter?

Getting your PKWiU classification wrong by even one category means paying the wrong ryczałt rate on your *entire* revenue — there's no partial correction. A doctor incorrectly filing under the old 17% liberal-professions assumption overpays by 3 percentage points on every zloty of revenue, indefinitely, until it's caught.

## Are there other commonly-confused activities?

Yes — IT-adjacent work is another one. Straight programming and IT consultancy sit at **12%**, but IT helpdesk/support or project management without hands-on coding often qualifies for **8.5%** instead, depending on the exact classification. These distinctions are specific enough that confirming your rate with an accountant before registering is genuinely worth it.

See the [full ryczałt rate table](/en/blog/poland/faq-ryczalt-rates-2026) and the [complete Polish freelancer tax guide](/en/blog/poland/tax-heaven-for-freelancers-2026).

## Calculator

<tax-calculator-variant-poland>



</tax-calculator-variant-poland>

## Contact us

Unsure which ryczałt category your profession falls under? Feel free to reach out — we offer a free initial consultation.

<contact-form>



</contact-form>


## Related posts

- [🇵🇱 Poland — Tax Heaven for Freelancers in 2026](https://www.podnik.io/en/blog/poland/tax-heaven-for-freelancers-2026)