# 🇵🇱 Poland — Ryczałt Tax Rates by Activity in 2026

2026-07-26 — Podnikio Team

Poland's ryczałt lump-sum tax ranges from 2% to 17% in 2026, depending on the exact statutory classification of the activity.

## What are the ryczałt rates in Poland for 2026?

<table>
<thead>
  <tr>
    <th>
      Rate
    </th>
    
    <th>
      Typical activities
    </th>
  </tr>
</thead>

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

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](/en/blog/poland/tax-heaven-for-freelancers-2026) for the complete worked example at the 12% rate.

## Calculator

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## Contact us

Not sure which ryczałt rate applies to your activity? Feel free to reach out — we offer a free initial consultation.

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## Related posts

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