[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-what-is-ryczalt-and-its-rates":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"what-is-ryczalt-and-its-rates","Ryczałt (lump-sum tax on recorded revenue) 2026 — rates and rules","Ryczałt 2026 — all rates (2–17%), the EUR 2m limit, health contribution rules, PIT-28 return and who actually benefits from this form of taxation.","\u003Cp>Ryczałt od przychodów ewidencjonowanych (lump-sum tax on recorded revenue) is a simplified form of income tax for non-agricultural business activity. The tax is calculated on revenue — without deducting costs. In 2026, an entrepreneur can use ryczałt if their revenue in the previous year did not exceed the equivalent of EUR 2,000,000 and they do not conduct activity excluded from this form. The rate depends on the type of services or goods — from 2% to 17%.\u003C\u002Fp>\u003Ch2>Who ryczałt is for — and when it is not allowed\u003C\u002Fh2>\u003Cp>Ryczałt is available to entrepreneurs running a sole proprietorship, partners in civil-law and general partnerships of natural persons, as well as persons renting out real estate outside business activity (private rental). There is a single quantitative condition: in the year preceding the tax year, revenue may not have exceeded EUR 2,000,000, converted at the average NBP (National Bank of Poland) exchange rate on the first working day of October of the previous year.\u003C\u002Fp>\u003Cp>The Act excludes several groups from ryczałt, including:\u003C\u002Fp>\u003Cul>\u003Cli>taxpayers running pharmacies, pawnshops and currency exchange offices;\u003C\u002Fli>\u003Cli>sellers of parts and accessories for motor vehicles;\u003C\u002Fli>\u003Cli>manufacturers of excise goods (apart from energy from renewable sources up to a specified limit);\u003C\u002Fli>\u003Cli>persons providing services to a former or current employer that correspond to work performed under an employment relationship in the given or previous year.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Ryczałt also cannot be combined with the tax card (karta podatkowa) for the same activity.\u003C\u002Fp>\u003Ch2>Ryczałt rates in 2026\u003C\u002Fh2>\u003Cp>The rate depends on the scope of activity and its PKWiU classification (Polish Classification of Products and Services). The applicable rates are summarised below:\u003C\u002Fp>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Rate\u003C\u002Fth>\u003Cth>Scope (examples)\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>2%\u003C\u002Ftd>\u003Ctd>sale of own plant and animal products that have not been processed industrially\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>3%\u003C\u002Ftd>\u003Ctd>retail trade, catering excluding beverages above 1.5% alcohol, fish farming, sale of a company's fixed assets\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>5.5%\u003C\u002Ftd>\u003Ctd>construction works, manufacturing activity, transport of goods with a load capacity above 2 tonnes\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>8.5%\u003C\u002Ftd>\u003Ctd>services (unless the Act indicates another rate), rental\u002Fprivate rental up to PLN 100,000 per year, catering activity involving beverages above 1.5% alcohol\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>10%\u003C\u002Ftd>\u003Ctd>revenue from the sale of property rights or real estate used in business activity\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>12%\u003C\u002Ftd>\u003Ctd>IT services related to software publishing, software consulting, management of networks and IT systems (PKWiU 62.01, 62.02, 62.03)\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>12.5%\u003C\u002Ftd>\u003Ctd>part of private rental on the surplus above PLN 100,000 per year\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>14%\u003C\u002Ftd>\u003Ctd>health care services, architectural and engineering services, technical research and analysis, specialist design\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>15%\u003C\u002Ftd>\u003Ctd>selected services, including advertising, head-office services, legal services (excluding the 17%-rated professions), warehousing of specified goods, cultural, entertainment\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>17%\u003C\u002Ftd>\u003Ctd>liberal professions as defined in the Act (including doctors, dentists, nurses, midwives, translators, tax advisors, legal counsels, advocates, notaries — see the Act for the full catalogue)\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>If the entrepreneur provides services falling under several rates, each revenue stream is settled under its applicable rate, with separate records kept. Incorrect assignment of the rate to the PKWiU code is the most common reason for corrections during tax inspections.\u003C\u002Fp>\u003Ch2>Health contribution and ZUS on ryczałt\u003C\u002Fh2>\u003Cp>On ryczałt, the health contribution is flat and depends on annual revenue. In 2026, three revenue brackets still apply:\u003C\u002Fp>\u003Cul>\u003Cli>the first — when annual revenue stays within the PLN 60,000 limit; the base is 60% of the average monthly wage;\u003C\u002Fli>\u003Cli>the second — when annual revenue exceeds PLN 60,000 but does not exceed PLN 300,000; the base is 100% of the average wage;\u003C\u002Fli>\u003Cli>the third — when annual revenue exceeds PLN 300,000; the base is 180% of the average wage.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>In 2026, the monthly health contribution on ryczałt is PLN 498.35 (revenue up to PLN 60,000), PLN 830.58 (PLN 60,000–300,000) and PLN 1,495.04 (above PLN 300,000). On ryczałt, 50% of the health contributions paid can be deducted from revenue (deduction from the tax base, not from the tax itself).\u003C\u002Fp>\u003Cp>Social ZUS contributions are paid under the general rules for entrepreneurs. The first 24 months can be settled under preferential rules (\"small ZUS\"), and before that the start-up relief can be used.\u003C\u002Fp>\u003Ch2>Records and returns — how to keep them\u003C\u002Fh2>\u003Cp>A taxpayer on ryczałt keeps a revenue ledger separately for each tax year. In the ledger, each sale is entered with the date and rate — without costs (deductible costs do not reduce the tax). A register of fixed assets and intangible assets is also required, as is the archiving of purchase documents. If the taxpayer is a VAT taxpayer, VAT registers and the JPK_V7 file (standard audit file for VAT) are also kept and submitted.\u003C\u002Fp>\u003Cp>The monthly tax advance is paid by the 20th day of the month for the previous month. Some taxpayers may settle quarterly — including those starting activity and so-called small taxpayers, provided they notify the tax office on time. The annual return is filed on the PIT-28 form between 15 February and 30 April of the following year.\u003C\u002Fp>\u003Cp>On ryczałt, joint settlement with a spouse or settlement as a single parent is not possible for revenue taxed under ryczałt.\u003C\u002Fp>\u003Ch2>Settlement example — a developer on the 12% rate\u003C\u002Fh2>\u003Cp>Mr Jakub runs a JDG, provides software development services and has chosen ryczałt at 12%. In March 2026, he issued invoices totalling PLN 25,000 net. He paid social ZUS contributions (assume PLN 1,773). The calculation looks as follows:\u003C\u002Fp>\u003Cul>\u003Cli>revenue subject to tax: PLN 25,000 − PLN 1,773 = PLN 23,227;\u003C\u002Fli>\u003Cli>tax advance: PLN 23,227 × 12% = PLN 2,787 (payable by 20 April);\u003C\u002Fli>\u003Cli>the health contribution tied to annual revenue is also payable — see the paragraph above.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>When choosing the 8.5% rate for IT services, caution is required — the National Tax Information service (KIS) and individual rulings have repeatedly indicated that activity classified as \"software\" is subject to the 12% rate. Before a developer decides on 8.5%, it is worth applying for an individual ruling.\u003C\u002Fp>\u003Ch2>When ryczałt pays off\u003C\u002Fh2>\u003Cp>Ryczałt is advantageous for entrepreneurs with a high margin and low costs — IT specialists, consultants, trainers, and people working in a B2B model. With a low rate (e.g. 8.5% for most services) and no large investments, the effective tax may be lower than on the scale or on the flat tax.\u003C\u002Fp>\u003Cp>The model stops being worthwhile when material and tool costs are high — then the 12\u002F32% tax scale or \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-the-flat-tax-podatek-liniowy\">the 19% flat tax\u003C\u002Fa> actually allow costs to be accounted for. A change of tax form is notified for a new year by a strict deadline: by the 20th day of the month following the month in which the first revenue of the year is received (or by the end of the year if the first revenue falls in December).\u003C\u002Fp>\u003Ch2>How Good Balance helps\u003C\u002Fh2>\u003Cp>Before choosing ryczałt, it is worth running several scenarios with realistic revenue and cost figures. As part of our \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fprivate-entrepreneurship\">sole proprietorship services\u003C\u002Fa>, the Good Balance team selects the PKWiU rate, verifies the risk of being challenged by the tax office, keeps the records, files PIT-28 and tracks the advance-payment deadlines. If protection against interpretative risk is needed, we prepare an application for an individual ruling.\u003C\u002Fp>","2026-10-09"]