{"id":5553,"date":"2025-11-08T12:42:48","date_gmt":"2025-11-08T11:42:48","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5553"},"modified":"2025-11-12T13:53:53","modified_gmt":"2025-11-12T12:53:53","slug":"ryczalt-ewidencjonowany-dla-cudzoziemcow-zasady-i-limity-2026","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/","title":{"rendered":"Lump-sum tax on registered revenue for foreigners \u2013 rules and limits 2026"},"content":{"rendered":"<p><\/p>\n<article>\n<p>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.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#who-can-choose-lump-sum-tax-in-2026\" >Who can choose lump-sum tax in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#legal-basis-and-key-restrictions\" >Legal basis and key restrictions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#what-are-the-2026-limits-and-how-to-convert-euros-to-zlotys\" >What are the 2026 limits and how to convert euros to zlotys?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#reference-exchange-rate-and-sample-calculations\" >Reference exchange rate and sample calculations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#what-are-the-lump-sum-tax-rates-in-2026\" >What are the lump-sum tax rates in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#overview-of-rates-with-reference-to-typical-activities-of-foreigners\" >Overview of rates with reference to typical activities of foreigners<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#how-and-when-to-declare-the-choice-of-lump-sum-tax\" >How and when to declare the choice of lump-sum tax?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#paths-for-a-foreigner\" >Paths for a&nbsp;foreigner<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#how-to-pay-advances-and-file-pit-28\" >How to pay advances and file PIT-28?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#deadlines-from-the-act\" >Deadlines from the act<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#how-does-the-health-contribution-work-on-lump-sum-tax-in-2026\" >How does the health contribution work on lump-sum tax in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#thresholds-and-deductions\" >Thresholds and deductions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#does-a-foreigner-need-a-pesel-or-nip-and-a-polish-address\" >Does a&nbsp;foreigner need a&nbsp;PESEL or NIP and a&nbsp;Polish address?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#most-important-links\" >Most important links<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#how-does-lump-sum-tax-connect-with-ksef-e-invoicing-in-2026\" >How does lump-sum tax connect with KSeF e-invoicing in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#schedule-and-exceptions\" >Schedule and exceptions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#how-to-calculate-the-lump-sum-tax-advance\" >How to calculate the lump-sum tax advance?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#example\" >Example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#what-does-it-look-like-in-practice-progress-holdings-experience\" >What does it look like in practice? Progress Holding&#8217;s experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#our-data-most-common-errors-in-lump-sum-tax\" >Our data: most common errors in lump-sum tax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#can-i-provide-services-on-lump-sum-tax-for-clients-outside-poland\" >Can I provide services on lump-sum tax for clients outside Poland?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#do-i-have-to-be-a-polish-tax-resident\" >Do I have to be a&nbsp;Polish tax resident?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#can-i-deduct-costs-on-lump-sum-tax\" >Can I deduct costs on lump-sum tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#can-i-change-my-form-of-taxation-during-the-year\" >Can I change my form of taxation during the year?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#what-are-the-basic-record-keeping-obligations\" >What are the basic record-keeping obligations?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/lump-sum-tax-on-registered-revenue-for-foreigners-rules-and-limits-2026\/#what-are-the-penalties-for-not-keeping-records\" >What are the penalties for not keeping records?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"who-can-choose-lump-sum-tax-in-2026\"><\/span>Who can choose lump-sum tax in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A person running a&nbsp;sole proprietorship or a&nbsp;partner in a&nbsp;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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"legal-basis-and-key-restrictions\"><\/span>Legal basis and key restrictions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>2,000,000 EUR limit for the right to lump-sum tax \u2013 <a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 6(4) of the lump-sum tax act<\/a>.<\/li>\n<li>Exclusions, incl. specific types of activities and providing services corresponding to activities performed for a&nbsp;former employer \u2013 <a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 8<\/a>.<\/li>\n<li>Choice of taxation form by the 20th day after the first revenue in the year \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/dzialalnosc-gospodarcza\/forma-opodatkowania\/\" target=\"_blank\" rel=\"noopener\">podatki.gov.pl<\/a>.<\/li>\n<\/ul>\n<p>If you are just starting a&nbsp;business, you can indicate lump-sum tax in the CEIDG registration. Progress Holding will guide you through the CEIDG application and tax submissions.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-2026-limits-and-how-to-convert-euros-to-zlotys\"><\/span>What are the 2026 limits and how to convert euros to zlotys?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The law provides limits in euros. For 2026, you convert them at the NBP exchange rate from October 1, 2025 (Table A).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"reference-exchange-rate-and-sample-calculations\"><\/span>Reference exchange rate and sample calculations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>EUR exchange rate on 1.10.2025: 4.2586 PLN \u2013 <a href=\"https:\/\/nbp.pl\/archiwum-kursow\/tabela-nr-190-a-nbp-2025-z-dnia-2025-10-01\/\" target=\"_blank\" rel=\"noopener\">NBP, table 190\/A\/2025<\/a>.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Statutory limit<\/th>\n<th>Value in euros<\/th>\n<th>Conversion for 2026 (PLN)<\/th>\n<th>Basis<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Right to lump-sum tax<\/td>\n<td>2,000,000 EUR<\/td>\n<td>8,517,200 PLN<\/td>\n<td><a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 6(4)<\/a><\/td>\n<\/tr>\n<tr>\n<td>Right to quarterly advances<\/td>\n<td>200,000 EUR<\/td>\n<td>851,720 PLN<\/td>\n<td><a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 21(1b)<\/a><\/td>\n<\/tr>\n<tr>\n<td>Threshold for 8.5%\/12.5% rates (rent, etc.)<\/td>\n<td>\u2014<\/td>\n<td>100,000 PLN (statutory)<\/td>\n<td><a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 12(1)(4)<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Progress Holding will check your limits and prepare calculations for your decision on the form of taxation.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-lump-sum-tax-rates-in-2026\"><\/span>What are the lump-sum tax rates in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The act provides rates from 2% to 17%. The rate depends on the type of services or sales according to PKWiU.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"overview-of-rates-with-reference-to-typical-activities-of-foreigners\"><\/span>Overview of rates with reference to typical activities of foreigners<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Rate<\/th>\n<th>Example activities<\/th>\n<th>Basis\/source<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>17%<\/td>\n<td>Free professions (e.g., translator, lawyer, tax advisor)<\/td>\n<td><a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 12(1)(1)<\/a><\/td>\n<\/tr>\n<tr>\n<td>15%<\/td>\n<td>Selected intangible services (incl. mediation, advertising, photography)<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/stawki-podatkowe\" target=\"_blank\" rel=\"noopener\">podatki.gov.pl \u2013 rates<\/a><\/td>\n<\/tr>\n<tr>\n<td>14%<\/td>\n<td>Health care services and some specialized services<\/td>\n<td><a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 12(1)(2a)<\/a><\/td>\n<\/tr>\n<tr>\n<td>12%<\/td>\n<td>IT\/programming services and similar according to PKWiU<\/td>\n<td><a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 12(1)(2b)<\/a><\/td>\n<\/tr>\n<tr>\n<td>10%<\/td>\n<td>Purchase and sale of real estate on own account<\/td>\n<td><a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 12(1)(3)<\/a><\/td>\n<\/tr>\n<tr>\n<td>8.5% \/ 12.5%<\/td>\n<td>Private rental\/accommodation \u2013 12.5% on the surplus over 100,000 PLN<\/td>\n<td><a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 12(1)(4)<\/a><\/td>\n<\/tr>\n<tr>\n<td>5.5%<\/td>\n<td>Manufacturing, construction activities<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/stawki-podatkowe\" target=\"_blank\" rel=\"noopener\">podatki.gov.pl \u2013 rates<\/a><\/td>\n<\/tr>\n<tr>\n<td>3%<\/td>\n<td>Sale of goods (trade, including e-commerce)<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/stawki-podatkowe\" target=\"_blank\" rel=\"noopener\">podatki.gov.pl \u2013 rates<\/a><\/td>\n<\/tr>\n<tr>\n<td>2%<\/td>\n<td>Sale of plant and animal products from own cultivation\/breeding<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/stawki-podatkowe\" target=\"_blank\" rel=\"noopener\">podatki.gov.pl \u2013 rates<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Choosing the rate requires the correct PKWiU. At Progress Holding, we will classify your services and prepare the lump-sum tax records.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-and-when-to-declare-the-choice-of-lump-sum-tax\"><\/span>How and when to declare the choice of lump-sum tax?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Indicate lump-sum tax during CEIDG registration. If you are already operating, submit a&nbsp;declaration by the 20th day of the month following your first revenue.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"paths-for-a-foreigner\"><\/span>Paths for a&nbsp;foreigner<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Registration of sole proprietorship in CEIDG (also for selected foreigners) \u2013 <a href=\"https:\/\/www.biznes.gov.pl\/pl\/firma\/zakladanie-firmy\/chce-zalozyc-firme\/jestem-cudzoziemcem\" target=\"_blank\" rel=\"noopener\">biznes.gov.pl<\/a>.<\/li>\n<li>Identifiers: PESEL or NIP \u2013 <a href=\"https:\/\/www.gov.pl\/web\/gov\/uzyskaj-numer-pesel\" target=\"_blank\" rel=\"noopener\">PESEL<\/a>, <a href=\"https:\/\/www.biznes.gov.pl\/pl\/portal\/00263\" target=\"_blank\" rel=\"noopener\">lump-sum tax \u2013 description<\/a>.<\/li>\n<li>Choice of lump-sum tax in CEIDG or a&nbsp;separate declaration to the Tax Office \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/dzialalnosc-gospodarcza\/forma-opodatkowania\/\" target=\"_blank\" rel=\"noopener\">podatki.gov.pl<\/a>.<\/li>\n<\/ol>\n<p>Progress Holding can obtain a&nbsp;PESEL for you and carry out the CEIDG registration with a&nbsp;power of attorney.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-pay-advances-and-file-pit-28\"><\/span>How to pay advances and file PIT-28?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You pay advances by the 20th day for the month or quarter. You file the PIT-28 return from February 15 to April 30.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"deadlines-from-the-act\"><\/span>Deadlines from the act<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Monthly\/quarterly advances: by the 20th day \u2013 <a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 21(1) and (1a)<\/a>.<\/li>\n<li>PIT-28: February 15 \u2013 April 30 \u2013 <a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 21(2)(2)<\/a>.<\/li>\n<\/ul>\n<p>Want quarterly? Check the 200,000 EUR limit for 2025. We will verify this for you.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-does-the-health-contribution-work-on-lump-sum-tax-in-2026\"><\/span>How does the health contribution work on lump-sum tax in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The contribution depends on annual revenue. The bases are 60%, 100%, and 180% of the average salary, and the rate is 9%.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"thresholds-and-deductions\"><\/span>Thresholds and deductions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Revenue up to 60,000 PLN \u2013 base is 60% of the average salary (9%).<\/li>\n<li>60,000\u2013300,000 PLN \u2013 base is 100% of the average salary (9%).<\/li>\n<li>Over 300,000 PLN \u2013 base is 180% of the average salary (9%).<\/li>\n<li>You can deduct 50% of the paid contribution from revenue \u2013 <a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 11(1a)<\/a>.<\/li>\n<\/ul>\n<p>At Progress Holding, we will set the correct thresholds and deductions for you in the lump-sum tax records.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"does-a-foreigner-need-a-pesel-or-nip-and-a-polish-address\"><\/span>Does a&nbsp;foreigner need a&nbsp;PESEL or NIP and a&nbsp;Polish address?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes, you need a&nbsp;tax identifier and a&nbsp;residence title authorizing you to register a&nbsp;sole proprietorship. In many cases, a&nbsp;PESEL is required.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"most-important-links\"><\/span>Most important links<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>PESEL for a&nbsp;foreigner \u2013 <a href=\"https:\/\/www.gov.pl\/web\/gov\/uzyskaj-numer-pesel\" target=\"_blank\" rel=\"noopener\">gov.pl<\/a>.<\/li>\n<li>Company registration by a&nbsp;foreigner \u2013 <a href=\"https:\/\/www.biznes.gov.pl\/pl\/firma\/zakladanie-firmy\/chce-zalozyc-firme\/jestem-cudzoziemcem\" target=\"_blank\" rel=\"noopener\">biznes.gov.pl<\/a>.<\/li>\n<\/ul>\n<p>Progress Holding will handle the formalities. We will prepare powers of attorney and official applications.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-does-lump-sum-tax-connect-with-ksef-e-invoicing-in-2026\"><\/span>How does lump-sum tax connect with KSeF e-invoicing in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"schedule-and-exceptions\"><\/span>Schedule and exceptions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Obligation start: 1.02.2026 (sales > 200m PLN in 2024), 1.04.2026 \u2013 others \u2013 <a href=\"https:\/\/ksef.podatki.gov.pl\/informacje-ogolne-ksef-20\/zakres-obowiazkowego-ksef\/\" target=\"_blank\" rel=\"noopener\">ksef.podatki.gov.pl<\/a>.<\/li>\n<li>Details and legal acts: <a href=\"https:\/\/ksef.podatki.gov.pl\/wyjasnienia\/obowiazkowy-ksef-odroczony-do-1-lutego-2026-r\/\" target=\"_blank\" rel=\"noopener\">MF explanations<\/a>, <a href=\"https:\/\/ksef.podatki.gov.pl\/konsultacje\/\" target=\"_blank\" rel=\"noopener\">MF announcements<\/a>.<\/li>\n<\/ul>\n<p>At Progress Holding, we will configure KSeF and integration with your accounting.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-calculate-the-lump-sum-tax-advance\"><\/span>How to calculate the lump-sum tax advance?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Take the revenue from the records, reduce it by social ZUS and 50% of health contribution, apply the rate. Pay by the 20th day.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"example\"><\/span>Example<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Programmer (12%): revenue 20,000 PLN, social ZUS 1,500 PLN, health deduction 300 PLN \u2192 base 18,200 PLN \u2192 advance 2,184 PLN.<\/li>\n<\/ul>\n<p>We will prepare a&nbsp;calculator and deadline reminders for you. This is part of our accounting service.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-does-it-look-like-in-practice-progress-holdings-experience\"><\/span>What does it look like in practice? Progress Holding&#8217;s experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>We most often support foreigners in IT, e-commerce, and rental. The key is the correct PKWiU and monitoring limits.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"our-data-most-common-errors-in-lump-sum-tax\"><\/span>Our data: most common errors in lump-sum tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Incorrect rate due to wrong PKWiU for IT or advertising services.<\/li>\n<li>Failure to verify the limit for quarterly advances after sales increase.<\/li>\n<li>Not including the 50% health deduction during the year.<\/li>\n<li>Lack of readiness for KSeF (authorizations, signatures, integration).<\/li>\n<\/ul>\n<p>In our service, we implement checklists and rate audits. We minimize the risk of corrections and additional payments.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"can-i-provide-services-on-lump-sum-tax-for-clients-outside-poland\"><\/span>Can I provide services on lump-sum tax for clients outside Poland?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. You pay tax on your Polish revenue from activities. Remember the VAT rules and the place of service provision.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"do-i-have-to-be-a-polish-tax-resident\"><\/span>Do I have to be a&nbsp;Polish tax resident?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. A foreigner can run a&nbsp;sole proprietorship and choose lump-sum tax if they meet the registration conditions. Residency affects the scope of taxation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-deduct-costs-on-lump-sum-tax\"><\/span>Can I deduct costs on lump-sum tax?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. You calculate lump-sum tax from revenue. You can deduct social ZUS, 50% of the health contribution, and selected statutory allowances.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-change-my-form-of-taxation-during-the-year\"><\/span>Can I change my form of taxation during the year?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Only by the 20th day of the month after the first revenue in the year. After that, a&nbsp;change is only possible from the next tax year.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-are-the-basic-record-keeping-obligations\"><\/span>What are the basic record-keeping obligations?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You must keep a&nbsp;revenue register, a&nbsp;register of fixed assets, and records. In 2026, prepare for KSeF and e-invoice circulation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-are-the-penalties-for-not-keeping-records\"><\/span>What are the penalties for not keeping records?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The office can estimate revenue and apply five times the rate, but no more than 75% of the revenue \u2013 <a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/843\/D2025000084301.pdf\" target=\"_blank\" rel=\"noopener\">art. 17(2)<\/a>.<\/p>\n<p>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 <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>. We will register your company, select the rate, and handle your accounting.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5554,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5553","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=5553"}],"version-history":[{"count":2,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5553\/revisions"}],"predecessor-version":[{"id":5556,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5553\/revisions\/5556"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/5554"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=5553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=5553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=5553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}