Polish Deal and lump-sum tax on registered income – who will benefit?

Changes in regulations in the Polish Deal introduce more favourable rates for taxpayers paying lump-sum tax compared with previous years. As a reminder, the deadline for changing the form of taxation is 21 February (the 20th is on a Sunday).

Reduction of the rate from 17% to 14%

Starting with 2022, the rate of 14% will apply to services

  • in the field of health care (PKWiU chapter 86),
  • architectural and engineering services,
  • services of technical research and analysis (PKWiU chapter 71),
  • in the field of specialist design (PKWiU 74.1).

Furthermore, the phrase “other than provided within the framework of liberal professions” was deleted. As a result, doctors, dentists, veterinarians, dental technicians, feldsher surgeons, midwives, nurses, psychologists and physiotherapists may pay a lump-sum rate of 14% regardless of whether they employ staff or not.


Reduction of the rate from 15% to 12%

The 12% rate applies to services connected with the publishing of

  • computer game packages (PKWiU ex, excluding online publishing of computer games,
  • system software packages (PKWiU 58.29.1)
  • application software packages (PKWiU 58.29.2)
  • computer software downloaded from the Internet (PKWiU ex 58.29.3), excluding online downloading of software.

Additionally, this rate applies to services related to:

  • those related to consultancy in the field of computer hardware (PKWiU,
  • software-related (PKWiU ex 62.01.1),
  • within the category of ‘Computer software originals (PKWiU 62.01.2),
  • software consultancy activities (PKWiU ex 62.02)
  • installation of software (PKWiU ex
  • network and information systems management (PKWiU 62.03.1).


Removal of the phrase “other than those provided in the liberal professions”

For revenue collected through providing services:

  • social assistance with accommodation (PKWiU chapter 87) taxed at the rate of 8.5% up to PLN 100,000 of revenue and 12.5% above that amount,
  • in the field of education (PKWiU chapter 85) taxed at the rate of 8.5%.

The removal of this phrase means that entrepreneurs providing the above-mentioned services are free to hire employees and may use a given lump-sum rate.


Services taxed at several lump-sums

PLEASE NOTE: In the case of providing taxed services at several lump-sum rates, the entrepreneur is obliged to keep revenue records in a manner enabling the determination of revenue from each type of activity.



In case of doubts as to the determination of the type of activity, an individual determination of the PKD code of the activity should be requested from the GUS.


Health contribution for lump-sum-rate taxpayers

The Polish Deal includes changes to the rules of calculating health contribution. Entrepreneurs taxed in a lump sum will pay a contribution calculated from the revenue base.


From 1 January 2022, three bases of assessment will apply:

  • with annual revenues up to PLN 60 thousand – 60% of the average salary,
  • with annual revenues from PLN 60,000 to PLN 300,000 – 100% of the average remuneration
  • with annual revenues above PLN 300 thousand. – 180% of the average remuneration.


We would like to remind you that from January 2022 it is not possible to deduct the health contribution from the tax.


Legal basis

– Article 4(1)(11) and Article 12 of the Act on lump-sum income tax regarding certain income earned by natural persons (Journal of Laws of 2021, item 1993, as amended).

See also