[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-taxes-of-12-and-8-5-pkd-codes-for-it-professionals":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"taxes-of-12-and-8-5-pkd-codes-for-it-professionals","Ryczałt in IT in 2026: the 12% and 8.5% rates and PKD codes","Which IT roles use the 12% rate and which use 8.5%? A guide to PKD and PKWiU codes and to classifying services under ryczałt in 2026.","\u003Cp>In the IT industry, ryczałt (lump-sum tax on recorded revenue) allows settlement at one of two rates: 12% or 8.5%. Which one applies is decided not by the job title in the contract, but by the actual nature of the work carried out, described by PKWiU codes (Polish Classification of Products and Services). Below we describe how to read the regulations, how to link them to the PKD codes (Polish Classification of Activities) of the business, and when it makes sense to apply for an individual tax ruling.\u003C\u002Fp>\u003Ch2>Two rates in IT: where they come from\u003C\u002Fh2>\u003Cp>The legal basis is the Act on Ryczałt (the 1998 Act on flat-rate income tax — the official title contains the phrase \"on certain revenue earned by natural persons\"). The 12% rate covers revenue from the provision of services related to software and from software consulting — identified by specific PKWiU codes listed in Article 12(1)(2b). The 8.5% rate is the general rate for services that are not listed among the higher rates (Article 12(1)(5)).\u003C\u002Fp>\u003Cp>Practical consequence: an IT specialist whose services do not fall within the \"12%\" catalogue settles revenue at the 8.5% rate. There is no need to look for a separate entry in the Act for a specific role — it is enough to rule out classification under the higher rate.\u003C\u002Fp>\u003Ch2>Which IT services fall under the 12% rate\u003C\u002Fh2>\u003Cp>The higher ryczałt rate covers revenue assigned, among others, to the following PKWiU groupings (short descriptions):\u003C\u002Fp>\u003Cul>\u003Cli>PKWiU ex 58.21.10.0 — publishing of computer game software packages (excluded: online mode),\u003C\u002Fli>\u003Cli>PKWiU 58.29.1 — system software packages,\u003C\u002Fli>\u003Cli>PKWiU 58.29.2 — application software packages,\u003C\u002Fli>\u003Cli>PKWiU ex 58.29.3 — software downloaded from the Internet (excluded: online),\u003C\u002Fli>\u003Cli>PKWiU 62.02.10.0 — advice on computer hardware,\u003C\u002Fli>\u003Cli>PKWiU ex 62.01.1 — services related to software,\u003C\u002Fli>\u003Cli>PKWiU 62.01.2 — software originals,\u003C\u002Fli>\u003Cli>PKWiU ex 62.02 — advice related to software,\u003C\u002Fli>\u003Cli>PKWiU ex 62.09.20.0 — software installation,\u003C\u002Fli>\u003Cli>PKWiU 62.03.1 — management of networks and IT systems.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>If an invoice covers any of the above services, the revenue from the given item is subject to the 12% rate.\u003C\u002Fp>\u003Ch2>When the 8.5% rate can be used in IT\u003C\u002Fh2>\u003Cp>The 8.5% rate is appropriate for services that are not assigned to a higher rate. In practice this covers, among others:\u003C\u002Fp>\u003Cul>\u003Cli>manual testers whose work consists of comparing the application against the specification and reporting bugs, without writing code, carrying out architectural analyses or advising on the solution,\u003C\u002Fli>\u003Cli>technical support for users and applications — PKWiU item 62.02.30.0 (technical support in the field of IT and hardware),\u003C\u002Fli>\u003Cli>IT training and selected graphic services in the game industry that are neither coding nor software consulting,\u003C\u002Fli>\u003Cli>design of interfaces and user experiences, if the entrepreneur can separate them from advisory services related to software.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The line between the rates is set by the advisory element and participation in the software development process. If the specialist recommends technical solutions, designs the architecture, writes automated tests or consults on design decisions, they are already in the \"software-related\" area, and therefore under the 12% rate.\u003C\u002Fp>\u003Ch2>How to choose a PKD code for the activity\u003C\u002Fh2>\u003Cp>The PKD code defines the scope of the entrepreneur's activity in CEIDG — it is not the same as PKWiU, which classifies a specific service for tax purposes. In IT roles, the following are most often used:\u003C\u002Fp>\u003Cul>\u003Cli>62.10.B — Programming other than computer games (formerly 62.01.Z in PKD 2007; programmers, developers, some test automation engineers; computer games have a separate subclass, 62.10.A),\u003C\u002Fli>\u003Cli>62.20.A — Cybersecurity activities (specialists in security testing, IT system audits and incident handling),\u003C\u002Fli>\u003Cli>62.20.B — IT consultancy and management of the client’s computer systems and equipment (architects, consultants, administrators, operations and deployment engineers running infrastructure),\u003C\u002Fli>\u003Cli>62.90.Z — Other information technology and computer services (installation, configuration),\u003C\u002Fli>\u003Cli>58.21.Z and 58.29.Z — Publishing of computer games and other software (game publishers, companies publishing their own products).\u003C\u002Fli>\u003C\u002Ful>\u003Cp>A broad PKD (e.g. 62.10.B) does not determine the rate. What matters is the actual activities carried out and their PKWiU classification. For this reason, revenue taxed at 12% and at 8.5% may coexist under a single PKD code, provided records are kept diligently.\u003C\u002Fp>\u003Ch2>Sample roles and rates\u003C\u002Fh2>\u003Cp>The table below shows the most common assignments consistent with the KIS (National Tax Information) line of interpretation. Each case must still be verified against the scope of your own contract.\u003C\u002Fp>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Role\u003C\u002Fth>\u003Cth>Most common rate\u003C\u002Fth>\u003Cth>Key PKWiU\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Developer of back-end, front-end or mobile applications\u003C\u002Ftd>\u003Ctd>12%\u003C\u002Ftd>\u003Ctd>62.01.1 or 62.01.2\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>IT systems architect\u003C\u002Ftd>\u003Ctd>12%\u003C\u002Ftd>\u003Ctd>62.02 (software consulting)\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Engineer maintaining infrastructure and deployment processes\u003C\u002Ftd>\u003Ctd>12%\u003C\u002Ftd>\u003Ctd>62.03.1 or 62.01.1\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Test automation engineer writing scripts and tools\u003C\u002Ftd>\u003Ctd>12%\u003C\u002Ftd>\u003Ctd>62.01.1\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Manual tester without an advisory element and without code\u003C\u002Ftd>\u003Ctd>8.5%\u003C\u002Ftd>\u003Ctd>62.02.30.0\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Application support specialist\u003C\u002Ftd>\u003Ctd>8.5%\u003C\u002Ftd>\u003Ctd>62.02.30.0\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>IT security specialist analysing risks and advising clients\u003C\u002Ftd>\u003Ctd>12%\u003C\u002Ftd>\u003Ctd>62.02\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>3D graphic artist in the game industry, not writing code\u003C\u002Ftd>\u003Ctd>8.5%\u003C\u002Ftd>\u003Ctd>outside the 12% catalogue\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Marketing automation specialist not involved in code\u003C\u002Ftd>\u003Ctd>8.5%\u003C\u002Ftd>\u003Ctd>outside the 12% catalogue\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>The above is only a signpost. Each case requires verification of the description of services, because the word \"programmer\" in a contract does not rule out that the actual duties are, for example, training or team leadership.\u003C\u002Fp>\u003Ch2>Combining the 12% and 8.5% rates in one business\u003C\u002Fh2>\u003Cp>On ryczałt, applying different rates to different types of revenue in the same company is permitted. The condition is that in the revenue ledger each income must be clearly assigned to the appropriate rate. On the invoice it is convenient to show separate line items with a description of the service and to add the PKWiU — this is not a mandatory part of the document, but it makes it easier to defend the classification during tax verification.\u003C\u002Fp>\u003Ch2>An individual ruling as a safety tool\u003C\u002Fh2>\u003Cp>In disputed cases (e.g. a test automation engineer on the border between 8.5% and 12%, an IT security specialist acting operationally, an interface designer close to IT consulting) it is reasonable to apply to the Director of KIS. The fee is PLN 40 for each factual state, and a protective ruling gives the entrepreneur protection from the negative consequences of an incorrect classification — provided that the description of the facts in the application matches reality.\u003C\u002Fp>\u003Ch2>What else to keep in mind beyond the rate itself\u003C\u002Fh2>\u003Cp>Ryczałt in IT is not just about the rate. In addition:\u003C\u002Fp>\u003Cul>\u003Cli>there is a revenue limit of EUR 2 million per year to remain on ryczałt in the following year,\u003C\u002Fli>\u003Cli>the entrepreneur keeps a revenue ledger (no KPiR — tax book of revenue and expenditure — and no classic cost accounting),\u003C\u002Fli>\u003Cli>the health contribution is calculated according to three revenue brackets — which significantly affects the attractiveness of this form against the scale and flat tax,\u003C\u002Fli>\u003Cli>a change of taxation form for the following year is reported by the 20th day of the month after the one in which the first revenue of the year appeared (for most people — by 20 February).\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Precise thresholds for the ryczałt health contribution in 2026. In 2026, the health contribution is PLN 498.35 per month if revenue is below PLN 60,000, PLN 830.58 in the PLN 60,000–300,000 bracket and PLN 1,495.04 above PLN 300,000 per year.\u003C\u002Fp>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>We help IT specialists choose the right form of taxation, prepare a description of services for the B2B contract and apply for an individual ruling confirming the 12% or 8.5% rate. We keep the revenue ledger, settle ZUS and health contributions, and support changes to the form of taxation. See our offer: \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fprivate-entrepreneurship\">sole proprietorship services\u003C\u002Fa>, \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Fsimplified-accounting\">simplified accounting\u003C\u002Fa> and \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Ftax-interpretation\">help with tax rulings\u003C\u002Fa>. Related articles: \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-ryczalt-and-its-rates\">what is ryczałt and its rates\u003C\u002Fa> and \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-the-flat-tax-podatek-liniowy\">the 19% flat tax\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]