Lump-sum tax in 2026 is simple if you know the rules. You check the 2,000,000 euro limit, select the rate from the act, and meet the deadlines. You declare your choice upon registration or by the 20th day after your first revenue. In 2026, KSeF is added. If in doubt, we at Progress Holding will help.
Who can choose lump-sum tax in 2026?
A person running a sole proprietorship or a partner in a civil law partnership. Condition: revenue for 2025 did not exceed 2,000,000 euros and you are not subject to the exclusions in art. 8 of the act.
Legal basis and key restrictions
- 2,000,000 EUR limit for the right to lump-sum tax – art. 6(4) of the lump-sum tax act.
- Exclusions, incl. specific types of activities and providing services corresponding to activities performed for a former employer – art. 8.
- Choice of taxation form by the 20th day after the first revenue in the year – podatki.gov.pl.
If you are just starting a business, you can indicate lump-sum tax in the CEIDG registration. Progress Holding will guide you through the CEIDG application and tax submissions.
What are the 2026 limits and how to convert euros to zlotys?
The law provides limits in euros. For 2026, you convert them at the NBP exchange rate from October 1, 2025 (Table A).
Reference exchange rate and sample calculations
- EUR exchange rate on 1.10.2025: 4.2586 PLN – NBP, table 190/A/2025.
| Statutory limit | Value in euros | Conversion for 2026 (PLN) | Basis |
|---|---|---|---|
| Right to lump-sum tax | 2,000,000 EUR | 8,517,200 PLN | art. 6(4) |
| Right to quarterly advances | 200,000 EUR | 851,720 PLN | art. 21(1b) |
| Threshold for 8.5%/12.5% rates (rent, etc.) | — | 100,000 PLN (statutory) | art. 12(1)(4) |
Progress Holding will check your limits and prepare calculations for your decision on the form of taxation.
What are the lump-sum tax rates in 2026?
The act provides rates from 2% to 17%. The rate depends on the type of services or sales according to PKWiU.
Overview of rates with reference to typical activities of foreigners
| Rate | Example activities | Basis/source |
|---|---|---|
| 17% | Free professions (e.g., translator, lawyer, tax advisor) | art. 12(1)(1) |
| 15% | Selected intangible services (incl. mediation, advertising, photography) | podatki.gov.pl – rates |
| 14% | Health care services and some specialized services | art. 12(1)(2a) |
| 12% | IT/programming services and similar according to PKWiU | art. 12(1)(2b) |
| 10% | Purchase and sale of real estate on own account | art. 12(1)(3) |
| 8.5% / 12.5% | Private rental/accommodation – 12.5% on the surplus over 100,000 PLN | art. 12(1)(4) |
| 5.5% | Manufacturing, construction activities | podatki.gov.pl – rates |
| 3% | Sale of goods (trade, including e-commerce) | podatki.gov.pl – rates |
| 2% | Sale of plant and animal products from own cultivation/breeding | podatki.gov.pl – rates |
Choosing the rate requires the correct PKWiU. At Progress Holding, we will classify your services and prepare the lump-sum tax records.
How and when to declare the choice of lump-sum tax?
Indicate lump-sum tax during CEIDG registration. If you are already operating, submit a declaration by the 20th day of the month following your first revenue.
Paths for a foreigner
- Registration of sole proprietorship in CEIDG (also for selected foreigners) – biznes.gov.pl.
- Identifiers: PESEL or NIP – PESEL, lump-sum tax – description.
- Choice of lump-sum tax in CEIDG or a separate declaration to the Tax Office – podatki.gov.pl.
Progress Holding can obtain a PESEL for you and carry out the CEIDG registration with a power of attorney.
How to pay advances and file PIT-28?
You pay advances by the 20th day for the month or quarter. You file the PIT-28 return from February 15 to April 30.
Deadlines from the act
- Monthly/quarterly advances: by the 20th day – art. 21(1) and (1a).
- PIT-28: February 15 – April 30 – art. 21(2)(2).
Want quarterly? Check the 200,000 EUR limit for 2025. We will verify this for you.
How does the health contribution work on lump-sum tax in 2026?
The contribution depends on annual revenue. The bases are 60%, 100%, and 180% of the average salary, and the rate is 9%.
Thresholds and deductions
- Revenue up to 60,000 PLN – base is 60% of the average salary (9%).
- 60,000–300,000 PLN – base is 100% of the average salary (9%).
- Over 300,000 PLN – base is 180% of the average salary (9%).
- You can deduct 50% of the paid contribution from revenue – art. 11(1a).
At Progress Holding, we will set the correct thresholds and deductions for you in the lump-sum tax records.
Does a foreigner need a PESEL or NIP and a Polish address?
Yes, you need a tax identifier and a residence title authorizing you to register a sole proprietorship. In many cases, a PESEL is required.
Most important links
- PESEL for a foreigner – gov.pl.
- Company registration by a foreigner – biznes.gov.pl.
Progress Holding will handle the formalities. We will prepare powers of attorney and official applications.
How does lump-sum tax connect with KSeF e-invoicing in 2026?
From February 1, 2026, KSeF starts for the largest companies, from April 1, 2026, for the rest. Receiving invoices in KSeF will be required from February 1, 2026.
Schedule and exceptions
- Obligation start: 1.02.2026 (sales > 200m PLN in 2024), 1.04.2026 – others – ksef.podatki.gov.pl.
- Details and legal acts: MF explanations, MF announcements.
At Progress Holding, we will configure KSeF and integration with your accounting.
How to calculate the lump-sum tax advance?
Take the revenue from the records, reduce it by social ZUS and 50% of health contribution, apply the rate. Pay by the 20th day.
Example
- Programmer (12%): revenue 20,000 PLN, social ZUS 1,500 PLN, health deduction 300 PLN → base 18,200 PLN → advance 2,184 PLN.
We will prepare a calculator and deadline reminders for you. This is part of our accounting service.
What does it look like in practice? Progress Holding’s experience
We most often support foreigners in IT, e-commerce, and rental. The key is the correct PKWiU and monitoring limits.
Our data: most common errors in lump-sum tax
- Incorrect rate due to wrong PKWiU for IT or advertising services.
- Failure to verify the limit for quarterly advances after sales increase.
- Not including the 50% health deduction during the year.
- Lack of readiness for KSeF (authorizations, signatures, integration).
In our service, we implement checklists and rate audits. We minimize the risk of corrections and additional payments.
Frequently asked questions
Can I provide services on lump-sum tax for clients outside Poland?
Yes. You pay tax on your Polish revenue from activities. Remember the VAT rules and the place of service provision.
Do I have to be a Polish tax resident?
No. A foreigner can run a sole proprietorship and choose lump-sum tax if they meet the registration conditions. Residency affects the scope of taxation.
Can I deduct costs on lump-sum tax?
No. You calculate lump-sum tax from revenue. You can deduct social ZUS, 50% of the health contribution, and selected statutory allowances.
Can I change my form of taxation during the year?
Only by the 20th day of the month after the first revenue in the year. After that, a change is only possible from the next tax year.
What are the basic record-keeping obligations?
You must keep a revenue register, a register of fixed assets, and records. In 2026, prepare for KSeF and e-invoice circulation.
What are the penalties for not keeping records?
The office can estimate revenue and apply five times the rate, but no more than 75% of the revenue – art. 17(2).
The most important conclusion: lump-sum tax is beneficial when you have low costs and stable revenue. Ensure the correct rate, deadlines, and KSeF. Need professional support? Contact us at Progress Holding at +48 603 232 418 or email office@progressholding.pl. We will register your company, select the rate, and handle your accounting.
