Flat-rate tax 2026 — rates and PKD codes
Poland's flat-rate tax (ryczałt) offers 10 tax brackets from 2% to 17%, based on the type of business activity and its PKD classification.
Key rates for 2026
- 17% — liberal professions (translators, lawyers, architects)
- 12% — IT services, programming (PKD 62.0x)
- 8.5% — most services, rental income up to 100k PLN
- 5.5% — manufacturing, construction
- 3% — retail, wholesale, catering
Health insurance 2026
Three tiers based on annual revenue: 498.35 PLN/month (up to 60k), 830.58 PLN/month (60-300k), 1,495.04 PLN/month (above 300k).
Try our free calculator at kalkulatory.lintax.pl.