🇵🇱 Poland — Ryczałt Tax Rates by Activity in 2026

What are the ryczałt rates in Poland for 2026?

Rate	Typical activities
17%	Legal and financial liberal professions: lawyers, notaries, tax advisors, accountants/auditors, translators, insurance and investment brokers
15%	Advertising, market research, travel agencies, photography
14%	Healthcare services (doctors, dentists), architecture & engineering, technical testing, specialised design
12.5%	The portion above the statutory threshold for certain rental revenue
12%	IT and software: programming, IT consultancy
10%	Trading real estate on your own account
8.5%	Most general services not covered by another rate
5.5%	Manufacturing, construction, freight transport (vehicles over 2 tonnes)
3%	Retail and wholesale trade, basic gastronomy
2%	Narrow category for non-industrially processed plant and animal products from one's own cultivation or breeding

The rate depends on the statutory description of the revenue, often by reference to PKWiU. PKD codes describe registered activities but do not determine the tax rate and are just a proxy for classifying a particular service. The table covers common categories rather than every statutory subcase.

Which rate applies to a typical IT freelancer?

12% — programming and IT consultancy sit squarely in that band. Some adjacent activities, like IT helpdesk/support or project management without actual coding, often qualify for 8.5% instead, depending on the exact PKWiU code. These examples aren't exhaustive — confirm your specific rate with an accountant before registering, since getting it wrong has real tax consequences.

Does ryczałt let me deduct any costs?

No cost deduction on the revenue itself, but health insurance is partially offset: it's a fixed monthly amount based on your revenue band, and 50% of what you pay is deductible from the ryczałt base, with your ZUS social contributions 100% deductible from that same base.

See the full Polish freelancer tax guide for the complete worked example at the 12% rate.