PL
Ryczałt od przychodów ewidencjonowanych
Active
Lump sum
Poland · special tax regime
Rate
—
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
32.0%
Poland, without the regime
Overview
- Regime
- Ryczałt od przychodów ewidencjonowanych
- Country
- Poland
- Type
- Lump sum
- Status
- Active
- Effective from
- Nov 20, 1998
- Expires on
- —
Details
- Summary
- Lump-sum tax on recorded revenue for eligible sole traders; rates vary by activity (e.g. 8.5–12.5% on private rental, 12% on certain IT services, 14% on selected professions).
- Eligibility
- Qualifying sole traders within statutory revenue limits and activity lists.
- Benefits
- Tax on revenue without deducting costs; simplified compliance for eligible activities.
- Requirements
- Revenue records; activity must qualify under the lump-sum law.
- Limitations
- No cost deductions; revenue ceilings and activity restrictions; private residential rent generally only via lump-sum from 2023.
- Income types covered
- Recorded business and certain private rental revenue
- Duration details
- While eligible and not opted out
Other regimes in Poland
| Name | Type | Rate |
|---|---|---|
| Podatek liniowy (19% flat tax on business income) | Flat rate | 19.0% |
View source MF podatki.gov.pl PIT rates and limits 2026